国际会计准则理事会(IASB)已发布且
经金管会认可并发布正体中文版之准则
International Financial Reporting Standards 国际财务报导准则 |
IFRS 1 |
First-time Adoption of International Financial Reporting Standards
首次采用国际财务报导准则 |
IFRS 2 |
Share-based Payment
股份基础给付 |
IFRS 3 |
Business Combinations
企业合并 |
IFRS 4 |
Insurance Contracts
保险合约 |
IFRS 5 |
Non-current Assets Held for Sale and Discontinued Operations
待出售非流动资产及停业单位 |
IFRS 6 |
Exploration for and Evaluation of Mineral Assets
矿产资源探勘及评估 |
IFRS 7 |
Financial Instruments: Disclosures
金融工具：揭露 |
IFRS 8 |
Operating Segments
营运部门 |
IFRS 9
(注1) |
Financial Instruments
金融工具 |
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
财务报表之表达 |
IAS 2 |
Inventories
存货 |
IAS 7 |
Statement of Cash Flows
现金流量表 |
IAS 8 |
Accounting Policies, Changes in Accounting Estimates and Errors
会计政策、会计估计变动及错误 |
IAS 10 |
Events After the Reporting Period
报导期间后事项 |
IAS 11 |
Construction Contracts
建造合约 |
IAS 12 |
Income Taxes
所得税 |
IAS 16 |
Property, Plant and Equipment
不动产、厂房及设备 |
IAS 17 |
Leases
租赁 |
IAS 18 |
Revenue
收入 |
IAS 19 |
Employee Benefits
员工福利 |
IAS 20 |
Accounting for Government Grants and Disclosure of Government Assistance
政府补助之会计及政府辅助之揭露 |
IAS 21 |
The Effects of Changes in Foreign Exchange Rates
汇率变动之影响 |
IAS 23 |
Borrowing Costs
借款成本 |
IAS 24 |
Related Party Disclosures
关系人揭露 |
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 |
IAS 28 |
Investments in Associates
投资关联企业 |
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
合资权益 |
IAS 32 |
Financial Instruments: Presentation
金融工具：表达 |
IAS 33 |
Earnings Per Share
每股盈余 |
IAS 34 |
Interim Financial Reporting
期中财务报导 |
IAS 36 |
Impairment of Assets
资产减损 |
IAS 37 |
Provisions, Contingent Liabilities and Contingent Assets
负债准备、或有负债及或有资产 |
IAS 38 |
Intangible Assets
无形资产 |
IAS 39
(注2) |
Financial Instruments: Recognition and Measurement
金融工具：认列与衡量 |
IAS 40 |
Investment Property
投资性不动产 |
IAS 41 |
Agriculture
农业 |
注1：IASB已于7月22日决议「将IFRS 9之适用日延后至2015年1月1日（惟仍允许提前适用）」，此一决议将以发布草案之方式与外界沟通，其预计之意见征询期间为60日。我国证期局亦已针对此项可能变动进行讨论，方向暂定为若IFRS 9确定延后我国将会跟进，则我国于2013年开始采用IFRSs时将适用整套IAS 39（包括金融资产与金融负债之分类与衡量、除列、减损及避险会计），金融资产部分亦回归适用IAS 39，而不会适用IFRS 9，惟此暂订方向须待金管会确认后才会定案。
注2：IAS 39之中文翻译草案尚未对外征询意见
- 我国上市上柜公司、兴柜公司及金管会主管之金融业（不含信用合作社、信用卡公司、保险经纪人及代理人）于2013年起采用之IFRSs，系指经金管会认可并发布之2010年正体中文版。该中文版准则详细内容请至金管会网站「国际会计准则(IFRS)下载专区」点选「下载IFRSs」下载
Related Link:
国际会计准则理事会(IASB)已发布但金管会尚未认可并发布正体中文版之准则 |
