国际会计准则(IAS)目录

国际会计准则
2003年9月19日

国际会计准则(IAS)
目录
Framework for the Preparation and Presentation of Financial Statements........................................................3
Preface .....................................................................................................................................................................24
Procedure and Objective of IASB .........................................................................................................................27
IAS 1: Presentation of Financial Statements........................................................................................................33
IAS 2: Inventories...................................................................................................................................................55
IAS 7: Cash Flow Statements ................................................................................................................................62
IAS 8: Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies.............73
IAS 10: Events After the Balance Sheet Date.......................................................................................................82
IAS 11: Construction Contracts ............................................................................................................................93
IAS 12: Income Taxes ...........................................................................................................................................101
IAS 14: Segment Reporting .................................................................................................................................134
IAS 15: Information Reflecting the Effects of Changing Prices.......................................................................150
IAS 16: Property, Plant and Equipment.............................................................................................................155
IAS 17: Leases.......................................................................................................................................................169
IAS 18: Revenue ...................................................................................................................................................180
IAS 19: Employee Benefits...................................................................................................................................188
IAS 20: Accounting for Government Grants and Disclosure of Government Assistance ..............................227
IAS 21: The Effects of Changes in Foreign Exchange Rates ............................................................................233
IAS 22: Business Combinations...........................................................................................................................244
IAS 23: Borrowing Costs .....................................................................................................................................270
IAS 24: Related Party Disclosures ......................................................................................................................275
IAS 26: Accounting and Reporting by Retirement Benefit Plans ....................................................................280
IAS 27: Consolidated Financial Statements .......................................................................................................288
IAS 28: Investments in Associates .......................................................................................................................294
IAS 29: Financial Reporting in Hyperinflationary Economies ........................................................................301
IAS 30: Disclosures in the Financial Statements of Banks and Similar Financial Institutions......................308
IAS 31: Financial Reporting of Interests in Joint Ventures ..............................................................................319
IAS 32: Financial Instruments: Disclosure and Presentation...........................................................................328
IAS 33: Earnings per Share .................................................................................................................................351
IAS 34: Interim Financial Reporting..................................................................................................................365
IAS 35: Discontinuing Operations ......................................................................................................................376
IAS 36: Impairment of Assets..............................................................................................................................385
IAS 37: Provisions, Contingent Liabilities and Contingent Assets...................................................................410
IAS 38: Intangible Assets .....................................................................................................................................426
IAS 39: Financial Instruments: Recognition and Measurement......................................................................452
IAS 40: Investment Property...............................................................................................................................504
IAS 41: Agriculture ..............................................................................................................................................520