"International Accounting Standards" shall mean International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, future standards and related interpretations issued or adopted by the International Accounting Standards Board (IASB),
"mednarodni računovodski standardi" pomeni mednarodne računovodske standarde (International Accounting Standards, IAS), mednarodne standarde finančnega poročanja (International Financial Reporting Standards, IFRS) in z njimi povezane razlage (SIC-IFRIC razlage), poznejše spremembe teh standardov in z njimi povezanih razlag, prihodnje standarde in z njimi povezane razlage, ki jih izdaja ali sprejme Upravni odbor za mednarodne računovodske standarde (International Accounting Standards Board, IASB),