IAS


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IAS

(aerospace engineering)

IAS

(computer)
The first modern computer. It had main registers, processing circuits, information paths within the central processing unit, and used Von Neumann's fetch-execute cycle.

The IAS machine's basic unit of information was a 40-bit word and the memory had 4096 words. A word stored in memory could represent either an instruction or data. Each IAS instruction was twenty bits long, so that two instructions could be stored in each 40-bit memory location. Each instruction consisted of an 8-bit operation code and a 12-bit address that could identify any of 2^12 locations that may be used to store an operand of the instruction.

The CPU consisted of a data processing unit and a program control unit. It contained various processing and control circuits along with a set of high-speed registers for the temporary storage of instructions, memory addresses, and data.

The main actions specified by instructions were performed by the arithmetic-logic circuits of the data processing unit. An electronic clock circuit was used to generate the signals needed to synchronise the operation of the different parts of the system.

IAS

(2)
Immediate Access Storage.
References in periodicals archive ?
Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS.
The lunch was attended by 60 clients and the entire IAS Smarts team.
It is planned to refurbish the building in time for the arrival of the IAS inaugural fellows in 2007, leading to the official launch of the Institute in the Spring of that year.
Officers designated on this IAS development path undertake a one-year pol-mil-oriented IDE program to receive an international affairs related advanced degree.
In the absence of an alternative that would provide sufficient transparency, IAS 39--already tested in the marketplace--remained the best option.
Until that convergence is accomplished," the Institute's letter continued, "the IASB should consider modifying IAS 12 to compute deferred tax for intercompany profits in inventory using the tax rate applicable in the jurisdiction of the seller.
Unlisted companies are, at present, exempt from having to prepare their financial statements in accordance with IAS, although most are likely to do so.
As a result, the accounting procedures under IAS will require changes to scores of software packages, from human resources to asset management systems.
Companies will have to use IAS to report on the financial year ending in 2005, but they will also need to include the figures for the year before, which, in turn, will require the opening balance sheet in 2003 to be set out under IAS," explained Richard Mallett, technical director at CIMA.
Seventy per cent of the CFOs said they were more prepared to discuss or deal with IAS than a year ago but more than 60% have yet to start transition planning.
Purchase of California-based adjuster gets IAS step closer to nationwide service