{"id":3834,"date":"2024-01-25T17:32:24","date_gmt":"2024-01-25T16:32:24","guid":{"rendered":"https:\/\/www.fidexaudit.ch\/the-ias-frs-standards\/"},"modified":"2024-04-05T08:27:10","modified_gmt":"2024-04-05T06:27:10","slug":"the-ias-frs-standards","status":"publish","type":"post","link":"https:\/\/www.fidexaudit.ch\/en\/the-ias-frs-standards\/","title":{"rendered":"The IAS\/FRS standards"},"content":{"rendered":"<div id='av_section_1'  class='avia-section av-ax9q91-b8d432ba180860537efe1fd5f6bf769e main_color avia-section-large avia-no-border-styling  avia-builder-el-0  avia-builder-el-no-sibling  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-3834'><div class='entry-content-wrapper clearfix'>\n<div  class='flex_column av-utob9-cb47c82370ea1e6af629fd2b0d4e6955 av_one_full  avia-builder-el-1  el_before_av_one_fourth  avia-builder-el-first  first flex_column_div  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lrtfo1zk-1780718a87015cf198ea731d05ae20af\">\n#top .av-special-heading.av-lrtfo1zk-1780718a87015cf198ea731d05ae20af{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-lrtfo1zk-1780718a87015cf198ea731d05ae20af .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-lrtfo1zk-1780718a87015cf198ea731d05ae20af .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-lrtfo1zk-1780718a87015cf198ea731d05ae20af av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  avia-builder-el-no-sibling '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  > The IAS\/FRS standards<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div><div class='flex_column_table av-t6ayt-41718f9622d317fdaa80f4023a1653c8 sc-av_one_fourth av-equal-height-column-flextable'><div  class='flex_column av-t6ayt-41718f9622d317fdaa80f4023a1653c8 av_one_fourth  avia-builder-el-3  el_after_av_one_full  el_before_av_three_fifth  first flex_column_table_cell av-equal-height-column av-align-middle  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5xu3yd-db3c3b42bad99a81e89d3e4574180d38\">\n.avia-image-container.av-5xu3yd-db3c3b42bad99a81e89d3e4574180d38 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-5xu3yd-db3c3b42bad99a81e89d3e4574180d38 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-5xu3yd-db3c3b42bad99a81e89d3e4574180d38 av-styling- avia-align-center  avia-builder-el-4  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-2269 avia-img-lazy-loading-not-2269 avia_image ' src=\"https:\/\/www.fidexaudit.ch\/wp-content\/uploads\/2023\/10\/couverture_IAS-e1429544883914.jpg\" alt='' title='couverture_IAS-e1429544883914'  height=\"286\" width=\"195\"  itemprop=\"thumbnailUrl\"  \/><\/div><\/div><\/div><\/div><div class='av-flex-placeholder'><\/div><div  class='flex_column av-4pyw3p-a961fb233bd0a82fb2414cc6de927fa3 av_three_fifth  avia-builder-el-5  el_after_av_one_fourth  avia-builder-el-last  flex_column_table_cell av-equal-height-column av-align-middle  column-top-margin'     ><p><section  class='av_textblock_section av-lrtfoelu-4829cd3e61a67ff1bd49d0ad8b2badd4 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>At the time of globalisation, the standardisation of accounting procedures is more important than ever, to allow the comparison of financial statements. This book offers a systematic and simplified approach, allowing each standard to be easily understood through many practical examples. It is above all intended for teachers and students in the economic sector, but also to accountants in businesses and firms. This edition is bilingual (French-English).<\/p>\n<\/div><\/section><br \/>\n<div  class='avia-button-wrap av-2m371x-6b73f3bc310c07b88dc7a74aa92bcd0b-wrap avia-button-left  avia-builder-el-7  el_after_av_textblock  avia-builder-el-last '><a href=\"https:\/\/www.amazon.fr\/Normes-Mercanton-Jean-Marc-Rousseau-Guillaume\/dp\/2746662817\/ref=sr_1_8?ie=UTF8&amp;qid=1430124287&amp;sr=8-8&amp;keywords=euraaudit+international\" class=\"avia-button av-2m371x-6b73f3bc310c07b88dc7a74aa92bcd0b av-link-btn avia-icon_select-no avia-size-small avia-position-left avia-color-theme-color\" aria-label=\"Buy this publication online\" target=\"_blank\" rel=\"noopener\"><span class='avia_iconbox_title' >Buy this publication online<\/span><\/a><\/div><\/p><\/div><\/div><!--close column table wrapper. Autoclose: 1 --><\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-3834'><div class='entry-content-wrapper clearfix'>\n","protected":false},"excerpt":{"rendered":"<p>At the time of globalisation, the standardisation of accounting procedures is more important than ever, to allow the comparison of financial statements. <\/p>\n","protected":false},"author":1,"featured_media":2269,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[],"class_list":["post-3834","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications-en"],"_links":{"self":[{"href":"https:\/\/www.fidexaudit.ch\/en\/wp-json\/wp\/v2\/posts\/3834","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fidexaudit.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fidexaudit.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fidexaudit.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fidexaudit.ch\/en\/wp-json\/wp\/v2\/comments?post=3834"}],"version-history":[{"count":2,"href":"https:\/\/www.fidexaudit.ch\/en\/wp-json\/wp\/v2\/posts\/3834\/revisions"}],"predecessor-version":[{"id":3836,"href":"https:\/\/www.fidexaudit.ch\/en\/wp-json\/wp\/v2\/posts\/3834\/revisions\/3836"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fidexaudit.ch\/en\/wp-json\/wp\/v2\/media\/2269"}],"wp:attachment":[{"href":"https:\/\/www.fidexaudit.ch\/en\/wp-json\/wp\/v2\/media?parent=3834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fidexaudit.ch\/en\/wp-json\/wp\/v2\/categories?post=3834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fidexaudit.ch\/en\/wp-json\/wp\/v2\/tags?post=3834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}