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A series of standards, developed by the London-based International Accounting Standards Board, that provide the underlying conceptual framework and specific standards for the preparation and presentation of financial statements of commercial, industrial, and business reporting enterprises, whether in the public or the private sector.

Source Publication:
IMF, 2004, Compilation Guide on Financial Soundness Indicators, IMF, Washington DC, Appendix VII, Glossary.

Statistical Theme: Financial statistics

Created on Thursday, August 26, 2004