我国及国际会计则体系对照表.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 Superseded in 1989 by IAS 27 and IAS 28.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