IAS国际会计准则英文版说课.doc

目 录 CHAPTER 1 SUMMARY 1.1 Accounting Regulation………………………………………………………1 1.2 History of IASB…………………………………………………………………7 CHAPTER 2 PRESENTATION 2.1 Framework for the Preparation and Presentation of Financial Statements……………………………………………………………………12 2.2 IAS1 Presentation of Financial Statements……………………………18 2.3 IAS7 Cash Flow Statements………………………………………………25 2.4 IAS8 Accounting Policies, Changes in Accounting Estimates and Errors………………………………………………………………… 30 CHAPTER 3 BANLANCE SHEET AND INCOME STATEMENT 3.1 IAS2 Inventories…………………………………………………………34 3.2 IAS11 Construction Contracts………