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 |
 |
|
|