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.
在无形资产的会计处理上，我国企业会计准则与国际会计准则存在很大差异。
Financial reports that meet the requirements of international accounting standard are crucial for Chinese companies' international activities, such as financing, trading and investing.
当前应能输出国内企业到国际资本市场融资、进行国际贸易、搞跨国投资所需的符合国际会计准则的财务报表；
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.
在英国，国内生产总值是根据国际会计标准来进行核算的，在一个季度末尾后面约三周半的左右，我们可以得到在产出和收入基础上第一次估算出来的国内生产总值。

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