What is the core objective of IAS?

The core objective of IAS to harmonize & to bring uniformity among the financial statements. But now IAS is being replaced by IFRS gradually.

The objectives of IAS which are set out in its revised agreement and constitution are:

• To formulate and publish in the public interest accounting standards to be observed in the presentation of financial statements and to promote their worldwide acceptance and observation
• To work for the improvement and harmonisation of regulation accounting standards and procedures relating to the presentation of financial statements

thanks for invitation

I am agree with previous answers.

I agree with all previous answers

International Accounting Standards (IASs) were issued by the antecedent International Accounting Standards Council (IASC), and endorsed and amended by the International Accounting Standards Board (IASB). The IASB will also reissue standards in this series where it considers it appropriate.International Accounting Standards (IASs) were issued by the antecedent International Accounting Standards Council (IASC), and endorsed and amended by the International Accounting Standards Board (IASB). The IASB will also reissue standards in this series where it considers it appropriate.International Accounting Standards (IASs) were issued by the antecedent International Accounting Standards Council (IASC), and endorsed and amended by the International Accounting Standards Board (IASB). The IASB will also reissue standards in this series where it considers it appropriate.

it a guide line for the external auditor to conduct his audit and it gives a certain ways to assess and test the accounts