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词汇 international-accounting-standards
释义 International Accounting Standards
noun[ plural ]
ukus(abbreviationIAS)
ACCOUNTING
international standards for accountants which explain how they should record and show companies' financial information. International Accounting Standards were published from 1973 to 2000 by the International Accounting Standards Committee (IASC), which was replaced by the International Accounting Standards Board (IASB) in 2001. Since then, the IASB has changed some International Accounting Standards and replaced others with new International Financial Reporting Standards (IFRSs).
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