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企业会计准则实务案例
国内及国际会计准则
企业会计准则
企业会计准则-解释
企业会计准则——应用指南
企业会计准则——应用案例
国际财务报告准则
IAS 36 资产减值(Impairment of Assets)
IAS 7 现金流量表(Cash Flow Statements)
IFRS 9 金融工具(Financial Instruments)
IAS 33 每股收益(Earnings per Share)
IFRS 10 合并财务报表(Consolidated Financial Statements)
IAS 24 关联方披露(Related Party Disclosures)
IAS 28 对联合企业投资会计(Investments in Associates)
IAS 10 资产负债表日后事项(Events after the Balance Sheet Date)
IFRS 15 Revenue from Contracts with Customers
IFRS 13 公允价值计量(Fair Value Measurement)
IAS 38 无形资产(Intangible Assets)
IFRS 8 经营分部(Operating Segments)
IAS 2 存货(Inventories)
IAS 19 雇员福利(Employee Benefits)
财务报告概念框架(Conceptual Framework )
IAS 26 退休福利计划的会计和报告(Related Party Disclosures)
IAS 21 汇率变动的影响(The Effects of Changes in Foreign Exchange Rates)
IAS 32 金融工具：披露和列报(Financial Instruments: Disclosure and Presentation)
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)
IFRS 12 其它主体中权益的披露(Disclosure of Interests in Other Entities)
IAS 39 金融工具：确认和计量(Financial Instruments: Recognition and Measurement)
IAS 40 投资性房地产(Investment Property)
IAS 16 不动产、厂场和设备(Property, Plant and Equipment)
IAS 23 借款费用(Borrowing Costs)
IFRS 16 租赁(Leases)
IAS 37 准备、或有负债和或有资产(Provisions, Contingent Liabilities and Contingent Assets)
IAS 41 农业(Agriculture)
IAS 27 合并财务报表及对子公司投资会计(Consolidated and Separate Financial Statements)
IFRS 11 合营安排(Joint Arrangements)
IFRS 14 管制递延账户(Regulatory Deferral Accounts)
IAS 1 财务报表的列报(Presentation of Financial Statements)
IFRS 3 企业合并(Business Combinations)
IAS 29 恶性通货膨胀经济中的财务报告(Financial Reporting in Hyperinflationary Economies)
IFRS 17 保险合同(Insurance Contracts)
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 34 中期财务报告(Interim Financial Reporting)
IFRS 6 矿产资源的勘查与评估(Exploration for and Evaluation of Mineral Resources)
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)
IAS 12 所得税(Income Taxes)
IFRS 2 股份支付(Share-based Payment)
IFRS 7 金融工具：披露(Financial Instruments: Disclosures)
IFRS 1 首次采用国际财务报告准则(First-time Adoption of International Financial Reporting Standards )
国际财务报告准则解释
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国内及国际会计准则
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国际财务报告准则
IAS 2 存货(Inventories)
ias-2-inventories.pdf
101.4KB
IAS2_2022_中文.pdf
344.9KB
IFRS 8 经营分部(Operating Segments)
IAS 19 雇员福利(Employee Benefits)
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