IAS与CAS1号的比较.docxVIP

IAS一共有41条：　　IAS 1 Presentation of Financial Statements 　　IAS 2 Inventories 　　IAS 3 Consolidated Financial Statements 　　IAS 4 Depreciation Accounting 　　IAS 5 Information to Be Disclosed in Financial Statements 　　IAS 6 Accounting Responses to Changing Prices 　　IAS 7 Statement of Cash Flows 　　IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 　　IAS 9 Accounting for Research and Development Activities – Superseded by IAS 38 effective 1.7.99 　　IAS 10 Events After the Reporting Period 　　IAS 11 Construction Contracts 　　IAS 12 Income Taxes 　　IAS 13 Presentation of Current Assets and