IAS steht für „International Accounting Standards“ und sind internationale Rechnungslegungsvorschriften, welche 2001 von den „International Financial Reporting Standards“ (IFRS) abgelöst wurden. Inhalt der IAS wurden in die IFRS integriert, weshalb die IAS den Kern der IFRS bilden. Alle Standards sind auf einen spezifischen Sachverhalt der Bilanzierung ausgelegt und behandeln diese.


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