When a call is made from a subscriber network to another network, the other network will bill the subscriber's network. IAS gathers and processes call data, both in and out of a network - creating Accounts Receivable and Accounts Payable databases. Accounts can then be settled between each network at a later date. This system is implemented when there is a wholesale rating contract between the networks.
International Aids Society . Retrieved March 30, 2005.
International Affairs Specialist
International Accounting Standards. International accounting standards, under which many public companies which are quoted on the Swiss stock exchange produce their financial statements. For companies quoted on the SWX Swiss Exchange New Market, accounting per IAS is mandatory.
International Accounting Standards. The accounting principles formerly issued by the IASB, which are still applicable in some cases.
International Accounting Standards. are internationally recognised and applied accounting standards drawn up by the International Accounting Standards Committee (IASC). The development of IAS is driving forward the intention of globally harmonised accounting standards
International Accounting Standards (see also IFRS)
International Accounting Standards. Financial reporting standards issued by the International Accounting Standards Board (IASB). The objective of financial statements prepared in accordance with the IASs is to provide investors with information about the net assets, financial position and results of operations of the enterprise, or their changes over time, that will assist them in their decisions. By contrast, financial statements prepared in accordance with the HGB (German Commercial Code) are slanted towards creditor protection.
International Accounting Standard.
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Abbreviation for International Accounting Standards
International Accounting Standards. Regulations governing the submission of accounts, with a numerical designation (IAS 1 to IAS 32), which are to be issued by the IASC after a development process of around three years. The ultimate objective of submitting accounts is to present decision-related information for a broad range of parties involved in the submission of annual statements of account, while maintaining the basic principles of 'comprehensibility', 'relevance to decision-making', 'comparability' and 'reliability'.
Oracle Internet Application Server ( iAS). Software package that provides Web/HTTP Services, Data Caching, Portal Services, Forms Services, OC4J containers, etc.