IFRS & IAS Standards

 IFRS & IAS Standards

1) https://www.iasplus.com/en/standards

2) https://www.ifrs.org/issued-standards/list-of-standards/

Abbreviations

ARC Accounting Regulatory Commission

ASAF Accounting Standards Advisory Forum

EC European Commission

EFRAG European Financial Reporting Advisory Group

GAAP Generally Accepted Accounting Principles

IAS International Accounting Standard

IASB International Accounting Standards Board

IASC International Accounting Standards Committee 

(predecessor to the IASB)

IFRIC Interpretation issued by the IFRS Interpretations Committee

IFRS International Financial Reporting Standard

IFRS Standards All Standards and Interpretations issued by the IASB 

(i.e. the set comprising every IFRS, IAS, IFRIC and SIC) 

SEC Securities and Exchange Commission

SIC Interpretation issued by the Standing Interpretations 

Committee of the IASC

SMEs Small and Medium-sized Entities

Supti Saha