International Accounting Standards, or IAS, are a set of accounting standards. They are issued by the International Accounting Standards Board (IASB). The standards that form IAS are known as either International Accounting Standards (IASs) or International Financial Reporting Standards (IFRSs) depending on when they were published.

IAS is used in many countries in the world, including Hong Kong, Russia and the People's Republic of China, and is also used in certain European countries. It was given a boost in 2002, when the European Commission issued a regulation that all listed companies in Europe must adopt IAS by 2005.

IFRSs are considered a "principles-based" set of standards, in that they establish broad rules rather than dictating specific treatments. As of 2002 a number of IFRSs offer the preparer choices of treatments; the IASB's Improvements Project is seeking to reduce these choices.

International accounting standards currently in use are as follows:

  • IAS 1: Presentation of Financial Statements
  • IAS 2: Inventories
  • IAS 7: Cash Flow Statements
  • IAS 8: Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting practices
  • IAS 10: Events After the Balance Sheet Date
  • IAS 11: Construction Contracts
  • IAS 12: Income Taxes
  • IAS 14: Segment Reporting
  • IAS 15: Information Reflecting the Effects of Changing Prices
  • IAS 16: Property, Plant and Equipment
  • IAS 17: Leases
  • IAS 18: Revenue
  • IAS 19: Employee Benefits
  • IAS 20: Accounting for Government Grants and Disclosure of Government Assistance
  • IAS 21: The Effects of Changes in Foreign Exchange Rates
  • IAS 22: Business Combinations
  • IAS 23: Borrowing Costs
  • IAS 24: Related Party Disclosures
  • IAS 26: Accounting and Reporting by Retirement Benefit Plans
  • IAS 27: Consolidated Financial Statements
  • IAS 28: Investments in Associates
  • IAS 29: Financial Reporting in Hyperinflationary Economies
  • IAS 30: Disclosures in the Financial Statements of Banks Similar Financial Institutions]]
  • IAS 31: Financial Reporting of Interests in Joint Ventures
  • IAS 32: Financial Instruments: Disclosure and Presentation
  • IAS 33: Earnings per Share
  • IAS 34: Interim Financial Reporting
  • IAS 35: Discontinuing Operations
  • IAS 36: Impairment of Assets
  • IAS 37: Provisions, Contingent Liabilities and Contingent Assets
  • IAS 38: Intangible Assets
  • IAS 39: Financial Instruments: Recognition and Measurement
  • IAS 40: Investment Property
  • IAS 41: Agriculture