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Definition: International Accounting Standards (IAS)
Category: General concept
Authoritative statements of how particular types of transaction and other events should be reflected in financial statements. http://books.google.be/books?id=yw-nxVwsnswC&pg=PA373&lpg=PA373&dq=%22accounting+standards+are+authoritative+statements%22&source=bl&ots=2eO4-sg7HX&sig=v9U_-NWoXWTmyOtEE1laBePn8EA&hl=en&sa=X&ei=VHgnUdChE9OChQfr2oDwBQ&redir_esc=y#v=onepage&q=%22accounting%20standards%20are%20authoritative%20statements%22&f=false European Union, Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards
Source:
John BLAKE, Henry LUNT, "Accounting Standards", Seventh Edition, Pearson Education Limited, Harlow, UK, 2001
John BLAKE, Henry LUNT, "Accounting Standards", Seventh Edition, Pearson Education Limited, Harlow, UK, 2001
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