9) üldtunnustatud finantsaruandluse standardid – Rahvusvahelise Arvestusstandardite Nõukogu (IASB – ingl International Accounting Standards Board) kinnitatud rahvusvahelised finantsaruandluse standardid (IFRS – ingl International Financial Reporting Standards), väikese ja keskmise suurusega ettevõtete rahvusvaheline finantsaruandlusstandard (IFRS for SMEs – ingl International Financial Reporting Standard for Small and Medium-sized Entities), Rahvusvahelise Arvestusekspertide Föderatsiooni (IFAC – ingl International Federation of Accountants) Rahvusvahelise Avaliku Sektori Arvestusstandardi Nõukogu (International Public Sector Accounting Standards Board (IPSASB)) kinnitatud rahvusvahelised avaliku sektori finantsarvestuse standardid (IPSAS – ingl International Public Sector Accounting Standards) ja muud analoogsed standardid;, 9) generally accepted financial reporting standards – the International Financial Reporting Standards (IFRS) approved by the International Accounting Standards Board (IASB), the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), the International Public Sector Accounting Standards (IPSAS) approved by the International Public Sector Accounting Standards Board (IPSASB) of the International Federation of Accountants (IFAC) and other similar standards;, defineeritakse selle seaduse ulatuses, defined within the scope of this Act