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ACCA F3 Regulatory Framework
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what is the difference between IFRS and IAS?
as in, why do we still refer to the rules as IAS (especially in your free lecture notes) instead of using the new IFRS?
They all used to be called IAS’s. They changed to calling new ones IFRS’s, but the old ones that still remain are still called IAS’s. It is only newer ones that are now called IFRS’s.