International Accounting Standards (IASs) issued by the IASC and adopted by the IASB

E454593

Accounting standard framework Financial reporting standard International standard

International Accounting Standards (IASs) issued by the IASC and adopted by the IASB are a set of globally recognized accounting rules that form part of the core framework for preparing and presenting financial statements under international standards.

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Observed surface forms (1)

Surface form	Occurrences
International Accounting Standards	2

Statements (53)

Predicate	Object
instanceOf	Accounting standard framework ⓘ Financial reporting standard ⓘ International standard ⓘ
adoptedBy	International Accounting Standards Board NERFINISHED ⓘ
alsoKnownAs	IASs NERFINISHED ⓘ
appliesTo	General purpose financial statements ⓘ Publicly accountable entities ⓘ
basedOn	Accrual basis of accounting ⓘ Comparability principle ⓘ Consistency principle NERFINISHED ⓘ Going concern assumption ⓘ Relevance and reliability of information ⓘ
beganToBeIssuedIn	1973 ⓘ
continuedBy	International Accounting Standards Board from 2001 onward ⓘ
developedBy	International Accounting Standards Committee between 1973 and 2001 ⓘ
geographicalScope	Global ⓘ
governs	Accounting Policies, Changes in Accounting Estimates and Errors ⓘ Agriculture ⓘ Construction Contracts ⓘ Earnings per Share ⓘ Employee Benefits ⓘ Events after the Reporting Period ⓘ Financial Instruments: Presentation ⓘ Financial Instruments: Recognition and Measurement NERFINISHED ⓘ Impairment of Assets ⓘ Income Taxes ⓘ Intangible Assets ⓘ Inventories ⓘ Investment Property ⓘ Leases ⓘ Presentation of Financial Statements NERFINISHED ⓘ Property, Plant and Equipment ⓘ Provisions, Contingent Liabilities and Contingent Assets ⓘ Related Party Disclosures ⓘ Revenue recognition (superseded by IFRS 15 but historically governed) ⓘ Statement of Cash Flows NERFINISHED ⓘ
hasPurpose	To enhance transparency in financial reporting ⓘ To improve comparability of financial statements across countries ⓘ To provide a common global language for business affairs ⓘ
issuedBy	International Accounting Standards Committee NERFINISHED ⓘ
language	Issued officially in English ⓘ
partOf	International Financial Reporting Standards framework NERFINISHED ⓘ
regulates	Disclosure in financial statements ⓘ Measurement of income and expenses ⓘ Presentation of financial statements ⓘ Recognition of assets ⓘ Recognition of liabilities ⓘ
replacedBy	International Financial Reporting Standards NERFINISHED ⓘ
statusUnderIFRS	Remain in force unless and until replaced or withdrawn by IFRS or revised IAS ⓘ
translatedInto	Multiple languages for global use ⓘ
usedBy	Listed companies in many jurisdictions ⓘ Multinational corporations ⓘ Regulators and securities commissions ⓘ

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

IFRS → relatedTo → International Accounting Standards (IASs) issued by the IASC and adopted by the IASB ⓘ

this entity surface form: International Accounting Standards

International Financial Reporting Standards → component → International Accounting Standards (IASs) issued by the IASC and adopted by the IASB ⓘ

International Financial Reporting Standards → predecessor → International Accounting Standards (IASs) issued by the IASC and adopted by the IASB ⓘ

this entity surface form: International Accounting Standards