Accounting standards

Published guidance for the preparation of financial statements.

For example IAS (International Accounting Standards), IFRS (International Financial Reporting Standards) and - in the UK - FRS (Financial Reporting Standards).

See also

• Corporate Reporting Council
• Exposure Draft
• Financial Accounting Standards Board
• Financial Reporting Council
• Financial Reporting Standard
• Generally accepted accounting principles
• International Accounting Standards
• Statement of recommended practice