IAS 和 IFRS 是啥关系？ - 知乎
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IAS和IFRS是国际会计准则的新老更替，本质上都是会计准则，只不过2001年之前的，我们叫它IAS，2001年之后更改了称呼，变更为IFRS，并对之前IAS的部分准则进行了改进。. IAS，International Accounting Standars,是1973年6月，由澳大利亚、加拿大、法国、德国、日本、英国 ...
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