International Accounting Standards Board publication
C40893
concept
An International Accounting Standards Board publication is an official document issued by the IASB that sets out, amends, or interprets international financial reporting standards and related guidance for global financial reporting.
All labels observed (2)
| Label | Occurrences |
|---|---|
| International Accounting Standard | 8 |
| International Accounting Standards Board publication canonical | 1 |
Description generation (CDg)
The one-sentence description above was generated by prompting gpt-5.1 with the class name and this instruction.
Instruction
generate a one-sentence description for a given conceptual class. # Response Format Return only the sentence: "Description: [one-sentence description of the conceptional class]"
Input
Class: International Accounting Standards Board publication
Generated description
An International Accounting Standards Board publication is an official document issued by the IASB that sets out, amends, or interprets international financial reporting standards and related guidance for global financial reporting.
Instances (9)
| Instance | Via concept surface |
|---|---|
|
IAS 12 Income Taxes
surface form:
IAS 12
|
International Accounting Standard |
| IAS 16 Property, Plant and Equipment | International Accounting Standard |
| IAS 36 Impairment of Assets | International Accounting Standard |
| IAS 19 Employee Benefits | International Accounting Standard |
| IAS 32 Financial Instruments: Presentation | International Accounting Standard |
|
IAS 40 Investment Property
surface form:
IAS 40
|
International Accounting Standard |
| Conceptual Framework for Financial Reporting | — |
| IAS 1 Presentation of Financial Statements | International Accounting Standard |
| IAS 37 Provisions, Contingent Liabilities and Contingent Assets | International Accounting Standard |