How is it best to refer to the standards without having to remember the nomenclature?
I find myself automatically using “international accounting standard” on, say, share based payment, but this implies it is an IAS, when it is in fact an IFRS
Can I just say “international standard on …. ” will that be sufficient?
It doesn’t really matter what you say, just don’t waste time trying to remember the standard numbers and just get to the point of explaining the rules and their application.
Have a look at the revisit video on this type of question and you’ll see what is required.