国际财务报告准则
IFRS 15 Revenue from Contracts with CustomersIFRS
IAS 1 财务报表的列报(Presentation of Financial Statements)IAS
IAS 2 存货(Inventories)IAS
IAS 7 现金流量表(Cash Flow Statements)IAS
IAS 8 当期净损益、重大差错和会计政策变更(Accounting Policies, Changes in Accounting Estimates and Errors)IAS
IAS 10 资产负债表日后事项(Events after the Balance Sheet Date)IAS
IAS 12 所得税(Income Taxes)IAS
IAS 16 不动产、厂场和设备(Property, Plant and Equipment)IAS
IAS 19 雇员福利(Employee Benefits)IAS
IAS 20 政府补助会计和政府援助的披露(Accounting for Government Grants and Disclosure of Government Assistance)IAS
IAS 21 汇率变动的影响(The Effects of Changes in Foreign Exchange Rates)IAS
IAS 23 借款费用(Borrowing Costs)IAS
IAS 24 关联方披露(Related Party Disclosures)IAS
IAS 26 退休福利计划的会计和报告(Related Party Disclosures)IAS
IAS 27 合并财务报表及对子公司投资会计(Consolidated and Separate Financial Statements)IAS
IAS 28 对联合企业投资会计(Investments in Associates)IAS
IAS 29 恶性通货膨胀经济中的财务报告(Financial Reporting in Hyperinflationary Economies)IAS
IAS 32 金融工具：披露和列报(Financial Instruments: Disclosure and Presentation)IAS
IAS 33 每股收益(Earnings per Share)IAS
IAS 34 中期财务报告(Interim Financial Reporting)IAS
IAS 36 资产减值(Impairment of Assets)IAS
IAS 37 准备、或有负债和或有资产(Provisions, Contingent Liabilities and Contingent Assets)IAS
IAS 38 无形资产(Intangible Assets)IAS
IAS 39 金融工具：确认和计量(Financial Instruments: Recognition and Measurement)IAS
IAS 40 投资性房地产(Investment Property)IAS
IAS 41 农业(Agriculture)IAS
IFRS 1 首次采用国际财务报告准则(First-time Adoption of International Financial Reporting Standards )IFRS
IFRS 2 股份支付(Share-based Payment)IFRS
IFRS 3 企业合并(Business Combinations)IFRS
IFRS 5 持有待售的非流动资产
和终止经营(Disposal of Non-current Assets and Presentation of Discontinued)IFRS
IFRS 6 矿产资源的勘查与评估(Exploration for and Evaluation of Mineral Resources)IFRS
IFRS 7 金融工具：披露(Financial Instruments: Disclosures)IFRS
IFRS 8 经营分部(Operating Segments)IFRS
IFRS 9 金融工具(Financial Instruments)IFRS
IFRS 10 合并财务报表(Consolidated Financial Statements)IFRS
IFRS 11 合营安排(Joint Arrangements)IFRS
IFRS 12 其它主体中权益的披露(Disclosure of Interests in Other Entities)IFRS
IFRS 13 公允价值计量(Fair Value Measurement)IFRS
IFRS 14 管制递延账户(Regulatory Deferral Accounts)IFRS
IFRS 16 租赁(Leases)IFRS
IFRS 17 保险合同(Insurance Contracts)IFRS
财务报告概念框架(Conceptual Framework )