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The International Accounting Standards Committee (IASC) was founded in June 1973 in London at the initiative of Sir Henry Benson, former president of the Institute of Chartered Accountants in England and Wales. The IASC was created by national accountancy bodies from a number of countries with a view to harmonizing the international diversity of company reporting practices. Between its founding in 1973 and its dissolution in 2001, it developed a set of International Accounting Standards (IAS) that gradually acquired a degree of acceptance in countries around the world. Although the IASC came to include some organizations representing preparers and users of financial statements, it largely remained an initiative of the accountancy profession. On 1 April 2001, it was replaced by the Internat

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  • International Accounting Standards Committee (de)
  • Comité de Normas Internacionales de Contabilidad (es)
  • Komite Standar Akuntansi Internasional (in)
  • International Accounting Standards Committee (en)
  • International Accounting Standards Committee (fr)
  • 国際会計基準委員会 (ja)
  • International Accounting Standards Committee (nl)
  • Komitet Międzynarodowych Standardów Rachunkowości (pl)
  • International Accounting Standards Committee (pt)
  • Комитет по Международным стандартам финансовой отчётности (ru)
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  • El Comité de Normas Internacionales de Contabilidad (o IASC por sus siglas en inglés) fue fundado en junio de 1973 en Londres, y fue posteriormente reemplazado por la Junta de Normas Internacionales de Contabilidad el primero de abril de 2001. Fue responsable del desarrollo de Normas Internacionales de Contabilidad, así como de promover su uso y aplicación. (es)
  • Komite Standar Akuntansi Internasional atau International Accounting Standards Committee didirikan pada tahun 1973 di London dan digantikan oleh pada tanggal 1 April 2001. Ia bertanggung jawab untuk mengembangkan Standar Akuntansi Internasional dan mempromosikan penggunaan dan penerapan standar tersebut. (in)
  • 国際会計基準委員会(英語: International Accounting Standards Committee, IASC, 1973年6月29日 - 2001年4月)は、職業会計士団体の合意によって設立され、国際会計基準(IAS)を作成していた組織である。 (ja)
  • Het IASC, het International Accounting Standards Committee is op 29 juni 1973 opgericht. Vanuit de wereld van de financiële verslaglegging was er behoefte aan internationale afspraken. Vertegenwoordigers uit Australië, Canada, Duitsland, Frankrijk, Japan, Mexico, Nederland, het Verenigd Koninkrijk en Ierland en de Verenigde Staten kwamen bij elkaar en vormden Het IASC, of beter, werden het bestuur van het IASC. In 2001 zijn de taken van het IASC overgenomen door de International Accounting Standards Board (IASB). (nl)
  • Комитет по Международным стандартам финансовой отчетности (англ. International Accounting Standards Committee (IASC)) — некоммерческая организация, основанная в июне 1973 году в Лондоне, и преобразованная в апреле 2001 года в Совет по Международным стандартам финансовой отчётности. (ru)
  • The International Accounting Standards Committee (IASC) was founded in June 1973 in London at the initiative of Sir Henry Benson, former president of the Institute of Chartered Accountants in England and Wales. The IASC was created by national accountancy bodies from a number of countries with a view to harmonizing the international diversity of company reporting practices. Between its founding in 1973 and its dissolution in 2001, it developed a set of International Accounting Standards (IAS) that gradually acquired a degree of acceptance in countries around the world. Although the IASC came to include some organizations representing preparers and users of financial statements, it largely remained an initiative of the accountancy profession. On 1 April 2001, it was replaced by the Internat (en)
  • Das International Accounting Standards Committee (IASC) wurde am 29. Juni 1973 als Vorgängerorganisation des International Accounting Standards Board in London gegründet. Sie war eine privatrechtliche Organisation der Berufsverbände der Wirtschaftsprüfer aus Deutschland, Großbritannien und Irland, Frankreich, den Niederlanden, Australien, Japan, Kanada, Mexiko und den USA. Die Zielsetzung war von Beginn an die Formulierung und die Veröffentlichung internationaler Rechnungslegungsstandards sowie die Vereinheitlichung ländereigener Rechnungslegungsnormen. Das IASC veröffentlichte in der Zeit von 1973 bis 2000 insgesamt 41 International Accounting Standards, von denen heute noch 29 in Kraft sind. Die Organisation wurde am 1. April 2001 durch das International Accounting Standards Board abgelö (de)
  • L'International Accounting Standards Committee (IASC) est un organisme privé qui est chargé d'élaborer les normes comptables internationales (International Accounting Standards, ou IAS) et de promouvoir leur utilisation. Il est fondé en juin 1973 à Londres, et remplacé par l'International Accounting Standards Board (IASB) le 1er avril 2001. L'IASC avait été fondé par un accord entre les institutions comptables des pays suivants : Australie, Canada, France, Allemagne, Japon, Mexique, Pays-Bas, Royaume-Uni, USA. Elle comptait environ 140 institutions membres, dans 104 pays. (fr)
  • O International Accounting Standards Committee foi criado em 1973 pelos organismos profissionais de contabilidade de 10 países: Alemanha, Austrália, Canada, Estados Unidos, França, Irlanda, Japão, México, Países baixos e Reino Unido. Era uma entidade privada independente, sem fins lucrativos, que tinha por objetivo estabelecer uma padronização de normas contábeis, aproximando as regras existentes nesses diversos países, de modo a facilitar o fluxo de informações em outras palavras. A entidade foi criada com o objetivo de formular e publicar de forma totalmente independente um novo padrão de normas contábeis internacionais que possa ser universalmente aceitado no mundo. (pt)
  • Komitet Międzynarodowych Standardów Rachunkowości (KMSR, ang. International Accounting Standards Committee – IASC) – założony w 1973 r. przez 16 organizacji zawodowych z dziedziny rachunkowości z 9 krajów (Australia, Kanada, Francja, Niemcy, Japonia, Meksyk, Holandia, Wielka Brytania, Stany Zjednoczone). 1 kwietnia 2001 roku KMSR został zastąpiony przez Radę Międzynarodowych Standardów Rachunkowości (RMSR, ang. International Accounting Standards Board – IASB). Publikowane odtąd standardy określa się jako Międzynarodowe Standardy Sprawozdawczości Finansowej (w skrócie MSSF). (pl)
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