7) Eesti finantsaruandluse standard – rahvusvaheliselt tunnustatud arvestuse ja aruandluse põhimõtetele tuginev avalikkusele suunatud finantsaruandluse nõuete kogum, mille põhinõuded kehtestatakse käesoleva seadusega ning mida täpsustab käesoleva seaduse § 34 lõike 4 alusel kehtestatud valdkonna eest vastutava ministri määrus (edaspidi toimkonna juhend);, 7) Estonian financial reporting standard – body of financial reporting requirements directed at the public and based on the internationally accepted accounting and reporting principles, which principal requirements are established by this Act and which is specified by a regulation of the minister in charge of the policy sector established on the basis of subsection 4 of § 34 of this Act (hereinafter guideline of the Standards Board);, defineeritakse selle seaduse ulatuses, defined within the scope of this Act