4. Definitions and explanations of the key terms used in the IESs and the Framework for International Education Standards for Professional Accountants are set out in the International Accounting Education Standards Board (IAESB) Glossary of Terms.
4. Definitions and explanations of the key terms used in the IESs and the Framework forInternational Education Standards for Professional Accountants are set out in the InternationalAccounting Education Standards Board (IAESB) Glossary of Terms.