IAS means International Accounting Standards;
IAS means International Accounting Standards.
IAS means international accounting standards as issued by the Board of the International Accounting Standards Committee;
Examples of IAS in a sentence
The new standard also requires a single impairment method to be used, replacing the multiple impairment methods in IAS 39.
IFRS 9 uses a single approach to determine whether a financial asset is measured at amortized cost or fair value, replacing the multiple rules in IAS 39.
Lessors continue to classify leases as operating or finance, with IFRS 16’s approach to lessor accounting substantially unchanged from its predecessor, IAS 17.
For financial liabilities, the standard retains most of the IAS 39 requirements.
It also carries forward the guidance on recognition and derecognition of financial instruments from IAS 39.
More Definitions of IAS
IAS means international accounting standards, as promulgated by the International Accounting Standards Board, or a successor organization, from time to time and then in effect.
IAS means the International Accounting Standard.
IAS means International Accounting Standards applied on a consistent basis.
IAS means International Accounting Standards as defined in Article 2 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council2;
IAS means accounting principles issued by the International Accounting Standards Committee as in effect from time to time; provided, that with respect to the obligations of the Company under Articles Five and Eleven, “IAS” means accounting principles issued by the International Accounting Standards Committee as in effect on the date of this Indenture, in each case, as consistently applied by the Company.
IAS has the meaning set forth in Section 7.3 of this Agreement.
IAS means the International Accounting Standards issued by the International Accounting Standards Board (as amended, supplemented or re-issued from time to time).