1IAS: International Accounting Standards國際會計準則1
  1. IASB: International Accounting Standards Board (IASB) 國際會計準則理事會
  2. IAS: International Accounting Standards國際會計準則(IAS 1 ~ IAS 41)
    1. International Accounting Standards (IASs) were issued by the antecedent International Accounting Standards Council (IASC), and endorsed and amended by the International Accounting Standards Board (IASB). The IASB will also reissue standards in this series where it considers it appropriate.
    2. Standards
      1. International Financial Reporting Standards
      2. International Accounting Standards
      3. IFRIC Interpretations
      4. SIC Interpretations
      5. Other pronouncements
  3. IFRS官網International Financial Reporting Standards國際財務報告準則