| 国际会计准则中文版电子书，共531页 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 of Assets..............................................................................................................................385 IAS 37: Provisions, Contingent Liabilities and Contingent Assets...................................................................410 IAS 38: Intangible Assets .....................................................................................................................................426 IAS 39: Financial Instruments: Recognition and Measurement ......................................................................452 IAS 40: Investment Property...............................................................................................................................504 IAS 41: Agriculture ..............................................................................................................................................520 |
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