準則彙總

 

  Preface to International Financial Reporting Standards

Preface

Preface to International Financial Reporting Standards
國際財務報導準則前言

 

  International Financial Reporting Standards 國際財務報導準則

IFRS 1

First-time Adoption of International Financial Reporting Standards

IFRS 2

Share-based Payment

IFRS 3

Business Combinations

IFRS 4

Insurance Contracts

IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

IFRS 6

Exploration for and Evaluation of Mineral Assets

IFRS 7

Financial Instruments: Disclosures

IFRS 8

Operating Segments

IFRS 9

Financial Instruments

 

  Framework for the Preparation and Presentation of Financial Statements

Framework

Framework for the Preparation and Presentation of Financial Statements
財務報表編製及表達之架構

 

  International Accounting Standards 國際會計準則

IAS 1

Presentation of Financial Statements

IAS 2

Inventories

IAS 7

Statement of Cash Flows

IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

IAS 10

Events After the Reporting Period

IAS 11

Construction Contracts

IAS 12

Income Taxes

IAS 16

Property, Plant and Equipment

IAS 17

Leases

IAS 18

Revenue

IAS 19

Employee Benefits

IAS 20

IAS 21

The Effects of Changes in Foreign Exchange Rates

IAS 23

Borrowing Costs

IAS 24

Related Party Disclosures

IAS 26

IAS 27

IAS 28

IAS 29

IAS 31

Interests In Joint Ventures

IAS 32

Financial Instruments: Presentation

IAS 33

Earnings Per Share

IAS 34

Interim Financial Reporting

IAS 36

Impairment of Assets

IAS 37

Provisions, Contingent Liabilities and Contingent Assets

IAS 38

Intangible Assets

IAS 39

Financial Instruments: Recognition and Measurement

IAS 40

Investment Property

IAS 41

Agriculture