| 单词 | International Accounting Standards Board |
| 释义 | International Accounting Standards Board = IASB A body established in 2001 to take responsibility for setting International Financial Reporting Standards (IFRSs). It replaced the earlier International Accounting Standards Committee. Some of the advantages claimed for international standards are that financial statements prepared in different countries will be more comparable, multinational companies will find preparation of their accounts easier, listing on different stock exchanges can be achieved more simply, and financial statements will be of greater use to users. However, others argue that some international standards permit such a degree of flexibility in accounting treatments that comparability is impaired. Although the IASB has no authority to impose standards, a growing number of countries require that the financial statements of public companies are prepared in accordance with IFRS. These include the USA, Japan, Australia, and (from January 2005) all member states of the EU. |
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