国际会计准则中文版.pdf

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国际会计准则中文版.pdf  供大家参考！   
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 ofAssets.............................................................................................................................385
IAS 37: Provisions, Contingent Liabilities and Contingent Assets...................................................................410
IAS 38: Intangible Assets ....................................................................................................................................426
IAS 39: Financial Instruments: Recognition andMeasurement......................................................................452
IAS 40: Investment Property..............................................................................................................................504
IAS 41: Agriculture .............................................................................................................................................520

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