IAS definition

IAS means International Accounting Standards.

IAS means the applicable International Accounting Standards published by the International Accounting Standards Board from time to time.

IAS means international accounting standards as issued by the Board of the International Accounting Standards Committee;

Examples of IAS in a sentence

• Amendments to IAS 8 clarify the distinction between changes in accounting estimates and changes in accounting policies.

• Amendments to IAS 1 require entities to disclose their material accounting policy information rather than their significant accounting policies.

• This amendment aligns the MASB’s FRS with the equivalent IAS, both in terms of form and content.

• Amendments to IAS 12 International Tax Reform – Pillar Two Model Rules introduce a mandatory temporary exception from the recognition and disclosure of deferred taxes arising from the implementation of the Pillar Two model rules published by the Organisation for Economic Co-operation and Development.

• The new standard also requires a single impairment method to be used, replacing the multiple impairment methods in IAS 39.

More Definitions of IAS

IAS means the international accounting principles formulated by the International Accounting Standards Committee.

IAS means the International Accounting Standard.

IAS means the International Accounting Standards.

IAS means International Accounting Standards applied on a consistent basis.

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).

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.