国际会计准则中文版_精品.pdfVIP

际 会 计 准 则 2003 年9 月19 日 际会计准则(IAS) 目 录 Framework for the Preparation and Presentation of Financial Statements3 Preface 24 Procedure and Objective of IASB 27 IAS 1: Presentation of Financial Statements33 IAS 2: Inventories55 IAS 7: Cash Flow Statements 62 IAS 8: Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies73 IAS 10: Events After the Balance Sheet Date82 IAS 11: Construc