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IAS refers to International Accounting Standards, while IFRS refers to International Financial Reporting Standards,
Both IAS and IFRS are Accounting Standards issued by IAASB. IFRS refers to Standards issued recently, while IAS is term referred to Accounting Standards issued in past, though both are applicable.
I agree with Saad. there is no fundamental difference between IAS and IFRs.
The only difference here is the standard setting body. IAS were issued by IASC, while IFRS were for IASB. The latter (standard setting body) replaces the former on April 2001, which aim to provide a common global language for business affairs so that company accounts are understandable and comparable across international boundaries.
The IAS were issued between 1973 and 2001 by IASC.
on April 2001 , the new IASB took over from IASC the responsibility for setting IAS.
the IASB has Continued to develop standards calling the new standards IFRS.
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