accounting standard
US /əˈkaʊntɪŋ ˈstæn.dərd/
UK /əˈkaʊntɪŋ ˈstæn.dərd/

1.
piawaian perakaunan
a set of rules and guidelines used for financial reporting to ensure consistency and comparability of financial statements
:
•
Companies must comply with international accounting standards when preparing their financial reports.
Syarikat mesti mematuhi piawaian perakaunan antarabangsa apabila menyediakan laporan kewangan mereka.
•
The new accounting standard aims to improve transparency in financial reporting.
Piawaian perakaunan baharu bertujuan untuk meningkatkan ketelusan dalam pelaporan kewangan.