◎ IAS报表：指依据国际会计准则(IAS-International Accounting Standards)所编制的报表；有发行B股的公司，原则上必须再发IAS财报，唯目前交易所并未对此定有强制性的罚则。
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In effect, this has entailed moving its Gaap towards international accounting standards (IAS).
实际上，这样已经带来了将公认会计准则向国际会计准则的靠拢。
The International Accounting Standards Board announced it would review its standard on related-party disclosures, known as IAS 24, which aims to illuminate companies' links with other businesses.
该理事会宣布，将重新审核“关联方信息披露”的相关规定，即国际会计准则第24号(IAS 24)。这一规定旨在明确公司与其它企业之间的关系。
Previously, the International Accounting Standards Committee (IASC), founded in 1973, issued International Accounting Standards (IAS).
在此之前，由成立于1973年的国际会计准则委员会(IASC)发布国际会计准则(IAS)。
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