accounting standard

an authoritative statement of how particular types of Transaction and other events should be reflected in financial statements. compliance with accounting standards will normally be necessary for financial statements to give a true and fair view.

(Note These principles are recommended by the Accounting Standards Board in the United Kingdom or by the FASB in the United States.)
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Financial Reporting Standards
European Financial Reporting Advisory Group
International Accounting Standards Committee
Canadian Institute of Chartered Accountants
benchmark accounting policy
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