Międzynarodowe Standardy Rachunkowości MSR

(ang. International Accounting Standards, IAS)

Zbiór standardów opracowywanych w latach 1973-2000 przez Komitet Międzynarodowych Standardów Rachunkowości, KMSR (ang. International Accounting Standards Committee, IASC), organ zastąpiony w 2001 roku przez Radę Międzynarodowych Standardów Rachunkowości, RMSR (ang. International Accounting Standards Board, IASB).

MSR są stopniowo zastępowane i uzupełniane przez nowe wersje standardów noszące nazwę Międzynarodowych Standardów Sprawozdawczości Finansowej, MSSF (ang. International Financial Reporting Standards, IFRS).W efekcie obecnie obowiązuje część pierwotnie przyjętych MSR oraz wszystkie MSSF.

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