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IAS:
Created by the International Accounting Standards Committee (IASC). They were first written in, and stopped when the International Accounting Standards Board (IASB) took over their creation in. IAS were issued between and by the Board of the International Accounting Standards Committee (IASC).
IFRS:
On April1, the new IASB took over from the IASC the responsibility for setting International Accounting Standards. During its first meeting the new Board adopted existing IAS and Standing Interpretations Committee standards (SICs). The IASB has continued to develop standards calling the new standards International Financial Reporting Standards (IFRS)..
