ACCA和会计必背----IAS和IFRS
IFRS International Financial Reporting Standards国际财务报告准则
IFRS 1 First-time Adoption of IFRS 国际财务报告准则的首次采用
IFRS 2 Share-based Payment 股权支付方式交易
IFRS 3 Business Combinations 企业合并
IFRS 4 Insurance Contracts 保险合同
IFRS 5 Disposal of Non-current Assets and Presentation of Discontinued Operations非流动资产的披露和终止经营的列报
IAS International Accounting Standards国际会计准则
IAS 1 Presentation of Financial Statements 财务报表编报
IAS 2 Inventories 存货
IAS 7 Cash Flow Statements 现金流量表
IAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies 净损益期间的错误和变化、基本会计政策
IAS 10 Events After the Balance Sheet Date 资产负债表日后事项
IAS 11 Construction Contracts 建筑合同
IAS 12 Income Taxes 收入所得税
IAS 14 Segment Reporting分部财务报告
IAS 16 Property, Plant ; Equipment 财产，工厂，设备(固定资产)
IAS 17 Leases 租赁
IAS 18 Revenue收入
IAS 19 Employee Benefits 职工福利
IAS 20 Government Grants and Government Assistance 政府拨款和政府援助的披露
IAS 21 The Effects of Changes in Foreign Exchange Rates 外汇市场行情变化的影响
IAS 23 Borrowing Costs借款费用
IAS 24 Related Party Disclosures 相关披露
IAS 26 Accounting and Reporting by Retirement Benefit Plans 退休福利计划的会计报告
IAS27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries 合并会计报表、子公司投资叙述
IAS 28 Accounting for Investments in Associates投资伙伴叙述
IAS 29 Financial Reporting in Hyperinflationary Economies恶性通货膨胀经济中的财务报告
IAS 30 Disclosures in the Financial Statements of Banks银行和类似金融机构的财务报表披露
IAS 31 Financial Reporting of Interests in Joint Ventures 合资企业利益的财务报告
IAS 32 Financial instruments: Presentation and Disclosure 金融工具:列报和披露
IAS 33 Earnings Per Share 每股收益
IAS 34 Interim Reporting 临时报告
IAS 36 Impairment of Assets资产减值
IAS 37 Provisions, Contingent Liabilities and Contingent Assets预提 ,或有负债和或有资产
IAS 38 Intangible Assets 无形资产
IAS 39 Financial instruments: Recognition and Measurement 金融工具:确认和计量
IAS 40 Investment Property投资性房地产
IAS 41 Agriculture 农业 |
