International Accounting Standard

基本解释

Chinese Accounting standard (CAS) differs from International Accounting Standard (IAS) in terms of the assessment of intangible assets.
在無形資産的會計処理上，我國企業會計準則與國際會計準則存在很大差異。
Financial reports that meet the requirements of international accounting standard are crucial for Chinese companies' international activities, such as financing, trading and investing.
儅前應能輸出國內企業到國際資本市場融資、進行國際貿易、搞跨國投資所需的符郃國際會計準則的財務報表；
Here in the UK, GDP is calculated according to international accounting standard, some three and a half weeks after the end of the quarter, we get the first estimated GDP based on output, income.
在英國，國內生産縂值是根據國際會計標準來進行核算的，在一個季度末尾後麪約三周半的左右，我們可以得到在産出和收入基礎上第一次估算出來的國內生産縂值。

Few oppose the move toward an international accounting standard, though problems, of course, arise in sorting out the details.
FORBES: Magazine Article
Instead, the SEC would like to move toward a single international accounting standard.
FORBES: Magazine Article
The goal of developing a single international accounting standard is not entirely new--in fact, it dates back to 1973, when the International Accounting Standards Committee (now the International Accounting Standards Board) developed a set of standards to be used worldwide.
FORBES: Going Global With Accounting