INTERNATIONAL ACCOUNTING STANDARDS Definition

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INTERNATIONAL ACCOUNTING STANDARDS (IAS) see INTERNATIONAL FINANCIAL REPORTING STANDARDS.

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AUDIT STRATEGY is a game plan to attack audit issues before they are raised. Reasons and justifications for all positions must be understood and the foundation laid for taking the position.

EBIAT is Earnings Before Interest After Taxes. It  is a measure of a company's ability to produce income on its operations in a given year. See NOPAT.

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