我国及国际会计准则体系对照表.docVIP

International Accounting Standards (IAS) International Financial Reporting Standards (IFRS) 我国企业会计准则体系(CAS) Conceptual Framework for Financial Reporting 2010 the Framework, September 2010 企业会计准则——基本准则 IAS1 Presentation of Financial Statements IFRS 1 First-time Adoption of International Financial Reporting Standards 企业会计准则第1 号——存货 IAS2 Inventories IFRS 2 Share-based Payment 企业会计准则第2 号——长期股权投资 IAS3 Consolidated Financial Statements. Superseded in 1989 by IAS 27 and IAS 28. IFRS 3 Business Combinations 企业会计准则第3 号——投资性房地产 IAS4 Depreciation Accounting, replaced by IAS 16, 22, and 38 IFRS 4 Insurance Contracts 企业会计准则第4 号——固定资产 IAS 5 Information to Be Disclosed in Financial StatementsSuperseded by IAS 1 in 1997 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 企业会计准则第5 号——生物资产 IAS6 Accounting Responses to Changing Prices.Superseded by IAS 15 IFRS6 Exploration for and Evaluation of Mineral Assets 企业会计准则第6 号——无形资产 IAS 7 Cash Flow Statements IFRS7 Financial Instruments: Disclosures 企业会计准则第7 号——非货币性资产交换 IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors IFRS 8 Operating Segments 企业会计准则第8 号——资产减值 IAS 9 Accounting for Research and Development ActivitiesSuperseded by IAS 38 企业会计准则第9 号——职工薪酬 IAS 10 Events After the Balance Sheet Date 企业会计准则第10 号——企业年金基金 IAS 11 Construction Contracts 企业会计准则第11号——股份支付 IAS 12 Income Taxes 企业会计准则第12号——债务重组 IAS13 Presentation of Current Assets and Current Liabilities.Superseded by IAS 1. 企业会计准则第13号——或有事项 IAS 14 Segment Reporting 企业会计准则第14号——收入 IAS15 Information Reflecting the Effects of Changing Prices .Withdrawn December 2003 企业会计准则第15号——建造合同 IAS 16 Property, Plant and Equipment 企业会计准则第16号——政府补助 IAS 17 Leases 企业会计准则第17号——借款费用 IAS 18 Revenue 企业会计准则第18号——所得税 IAS 19 Employee Benefits 企业会计准则第19号——外币折算 IAS20 Accounting for Government Grants and Disclosure of Government Assistance 企业会计准则第20号——企业合并 IAS21 The Effects of Changes in Foreign Exchange Rates 企业会计准则第21号——租赁 IAS 22 Busine