線上晉級測驗
建議於線上學堂完成課程或了解該準則後再做測驗
測驗關卡依準則分類，可於My Account 查詢您測驗過關情形
| IFRS 1 |
First-time Adoption of International Financial Reporting Standards |
| 首次採用國際財務報導準則 |
 |
|
| IFRS 2 |
Share-based Payment |
| 股份基礎給付 |
|
|
| IFRS 3 |
Business Combinations |
| 事業合併 |
|
|
| IFRS 5 |
Non-current Assets Held for Sale and Discontinued Operations |
| 待出售非流動資產及停業單位 |
|
|
| IFRS 8 |
Operating Segments |
| 營運部門 |
|
|
| IAS 1 |
Presentation of Financial Statements |
| 財務報表之表達 |
|
|
| IAS 11 |
Construction Contracts |
| 建造合約 |
|
|
| IAS 12 |
Income Taxes |
| 所得稅 |
|
|
| IAS 16 |
Property, Plant and Equipment |
| 不動產、廠房及設備 |
|
|
| IAS 17 |
Leases |
| 租賃 |
|
|
| IAS 18 |
Revenue |
| 收入 |
|
|
| IAS 19 |
Employee Benefits |
| 員工福利 |
|
|
| IAS 21 |
The Effects of Changes in Foreign Exchange Rates |
| 匯率變動之影響 |
|
|
| IAS 27 |
Consolidated and Separate Financial Statements |
| 合併及單獨財務報表 |
|
|
| IAS 28 |
Investments in Associates |
| 關聯企業投資 |
|
|
| IAS 31 |
Interests In Joint Ventures |
| 合資投資 |
|
|
| IAS 32 |
Financial Instruments: Presentation |
| 金融工具：表達 |
|
|
| IAS 33 |
Earnings Per Share |
| 每股盈餘 |
|
|
| IAS 34 |
Interim Financial Reporting |
| 期中財務報導 |
|
|
| IAS 36 |
Impairment of Assets |
| 資產減損 |
|
|
| IAS 37 |
Provisions, Contingent Liabilities and Contingent Assets |
| 準備、或有負債及或有資產 |
|
|
| IAS 38 |
Intangible Assets |
| 無形資產 |
|
|
| IAS 39 |
Financial Instruments: Recognition and Measurement |
| 金融工具：認列與衡量 |
|
|
| IAS 40 |
Investment Property |
| 投資性不動產 |
|
|
|
