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VAS vs IFRS
RSM Training
IFRS or IAS
Introduction
Definition
IAS & IASC
The International Accounting Standards Committee (IASC) was established in June 1973 by accountancy bodies representing ten countries. It devised and published International Accounting Standards (IAS), interpretations and a conceptual framework.
IASB
IFRS & IASB
In 2001 the International Accounting Standards Board (IASB) replaced the IASC with a remit to bring about convergence between national accounting standards through the development of global accounting standards. During its first meeting the new Board adopted existing IAS and Standing Interpretations Committee standards (SICs). The IASB has continued to develop standards calling the new standards "International Financial Reporting Standards" (IFRS).
Learning Resources
Resources
Elements
RSM
Fundamentals
Structure
IASPlus
Components
IFRSBox
IFRS.org
Illustrative
Templates
FS Templates
PWC
Deloitte
Comparison
VAS vs IFRS