准则汇总

 

  Preface to International Financial Reporting Standards

Preface

Preface to International Financial Reporting Standards
国际财务报导准则前言

 

  International Financial Reporting Standards 国际财务报导准则

IFRS 1

First-time Adoption of International Financial Reporting Standards

IFRS 2

Share-based Payment

IFRS 3

Business Combinations

IFRS 4

Insurance Contracts

IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

IFRS 6

Exploration for and Evaluation of Mineral Assets

IFRS 7

Financial Instruments: Disclosures

IFRS 8

Operating Segments
(中文准则已发布)

IFRS 9

Financial Instruments

 

  Framework for the Preparation and Presentation of Financial Statements

Framework

Framework for the Preparation and Presentation of Financial Statements
财务报表编制及表达之架构

 

  International Accounting Standards 国际会计准则

IAS 1

Presentation of Financial Statements

IAS 2

Inventories

IAS 7

Statement of Cash Flows

IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

IAS 10

Events After the Reporting Period

IAS 11

Construction Contracts

IAS 12

Income Taxes

IAS 16

Property, Plant and Equipment
(中文准则已发布)

IAS 17

Leases
(中文准则已发布)

IAS 18

Revenue
(中文准则已发布)

IAS 19

Employee Benefits

IAS 20

IAS 21

The Effects of Changes in Foreign Exchange Rates
 (中文准则已发布)

IAS 23

Borrowing Costs

IAS 24

Related Party Disclosures

IAS 26

Accounting and Reporting by Retirement Benefit Plans
退休给付计画之会计与报导

IAS 27

Consolidated and Separate Financial Statements
合并及单独财务报表 (中文准则已发布)

IAS 28

Investments in Associates
投资关联企业 (中文准则已发布)

IAS 29

Financial Reporting in Hyperinflationary Economies
高度通货膨胀经济下之财务报导

IAS 31

Interests In Joint Ventures
(中文准则已发布)

IAS 32

Financial Instruments: Presentation

IAS 33

Earnings Per Share

IAS 34

Interim Financial Reporting

IAS 36

Impairment of Assets

IAS 37

Provisions, Contingent Liabilities and Contingent Assets

IAS 38

Intangible Assets

IAS 39

Financial Instruments: Recognition and Measurement

IAS 40

Investment Property
(中文准则已发布)

IAS 41

Agriculture