International Accounting Standards

Japanese: 国際会計基準 - こくさいかいけいきじゅん

Accounting standards created by the International Accounting Standards Committee (IASC), which is made up of accounting associations from around the world, to achieve international comparability. International Accounting Standards, abbreviated as IAS. The IAS consists of 40 individual accounting standards (financial statements, depreciation, research and development expenses, retirement benefits, lease accounting, etc.) that the International Organization of Securities Commissions (IOSCO) presented to IAS as a set of standards that have the necessary structure and are complete as accounting standards (core standards) for companies that are publicly offered or listed internationally. The background to the creation of IAS includes the fact that companies around the world have begun to raise funds from global securities markets and the multinationalization of companies. IAS is characterized by its focus on consolidated financial statements and disclosure of financial assets, etc., and is significantly different from the current Japanese standards. Since 2000, IAS has been established as the international standard for corporate accounting, and in Japan, major accounting standards are being reviewed, and companies are being forced to respond to this.
→ Related items Corporate Accounting Principles | Fair Value Accounting | Consolidated Financial Statements

Source : Heibonsha Encyclopedia About MyPedia Information

Japanese:

世界各国の会計士団体などにより構成されている国際会計基準委員会（IASC）が国際的な比較可能性を達成するために作成する会計基準。International Accounting Standards，略称IAS。証券監督者国際機構（IOSCO）が〈国際的な公募および上場をする企業の会計基準（コア・スタンダード）として必要な構成をもち完成したものであること〉としてIASに提示した40項目の個別会計基準（財務諸表，減価償却，研究開発費，退職給付，リース会計など）からなっている。IAS作成の背景には，各国の企業が世界の証券市場からの資金を調達するようになったことや，企業の多国籍化等が挙げられる。IASは連結決算中心，金融資産の時価評価等の開示主義を特徴としており，日本の現行基準との差異は大きい。2000年以降IASが企業会計の国際基準として定着つつあり，日本でも主要な会計基準の見直しがすすんでおり，これに対する企業の対応が迫られている。
→関連項目企業会計原則｜時価主義｜連結財務諸表

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