线上晋级测验
建议于线上学堂完成课程或了解该准则后再做测验
测验关卡依准则分类，可于My Account 查询您测验过关情形
| IFRS 1 |
First-time Adoption of International Financial Reporting Standards |
| 首次采用国际财务报导准则 |
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| IFRS 2 |
Share-based Payment |
| 股份基础给付 |
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| IFRS 3 |
Business Combinations |
| 事业合并 |
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| IFRS 5 |
Non-current Assets Held for Sale and Discontinued Operations |
| 待出售非流动资产及停业单位 |
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| IFRS 8 |
Operating Segments |
| 营运部门 |
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| IAS 1 |
Presentation of Financial Statements |
| 财务报表之表达 |
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| IAS 11 |
Construction Contracts |
| 工程合约 |
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| IAS 12 |
Income Taxes |
| 所得税 |
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| IAS 16 |
Property, Plant and Equipment |
| 不动产、厂房及设备 |
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| IAS 17 |
Leases |
| 租赁 |
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| IAS 18 |
Revenue |
| 收入 |
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| IAS 19 |
Employee Benefits |
| 员工福利 |
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| IAS 21 |
The Effects of Changes in Foreign Exchange Rates |
| 汇率变动之影响 |
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| IAS 27 |
Consolidated and Separate Financial Statements |
| 合并及单独财务报表 |
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| IAS 28 |
Investments in Associates |
| 关联企业投资 |
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| IAS 31 |
Interests In Joint Ventures |
| 合资投资 |
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| IAS 32 |
Financial Instruments: Presentation |
| 金融工具：表达 |
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| IAS 33 |
Earnings Per Share |
| 每股盈余 |
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| IAS 34 |
Interim Financial Reporting |
| 期中财务报导 |
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| IAS 36 |
Impairment of Assets |
| 资产减损 |
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| IAS 37 |
Provisions, Contingent Liabilities and Contingent Assets |
| 准备、或有负债及或有资产 |
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| IAS 38 |
Intangible Assets |
| 无形资产 |
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| IAS 39 |
Financial Instruments: Recognition and Measurement |
| 金融工具：认列与衡量 |
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| IAS 40 |
Investment Property |
| 投资性不动产 |
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