国际会计准则（2013）.pdf

IFRS and IAS Summaries （2013） 《国际财务报告准则》及《国际会计准则》摘要 （2013） This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards. 本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。涉及相关要求必须遵照《国际 财务报告准则》。 翻译整理：会计视野ID ：Henry204618 新浪微博：@岁月哥特 2013 年8 月 中英文对照 English with Chinese Translation IFRS and IAS Summaries （2013） 《国际财务报告准则》及《国际会计准则》 摘要（2013） This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards. 本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。涉及相关要求必 须遵照《国际财务报告准则》。 翻译整理：会计视野ID ：Henry204618 新浪微博：@岁月哥特 2013 年8 月 中英文对照 English with Chinese Translation 2013 Contents Changes in this edition I •The Conceptual Framework for Financial Reporting 1 IFRSs: •IFRS 1 First-time Adoption of International Financial Reporting Standards 5 •IFRS 2 Share-based Payment 7 •IFRS 3 Business Combinations 11 •IFRS 4 Insurance Contracts 15 •IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 18 •IFRS 6 Exploration for and evaluation of Mineral Resources 21 •IFRS 7 Financial Instruments: Disclosures 24 •IFRS 8 Operating Segments 26 •IFRS 9 Financial Instruments 29 •IFRS 10 Consolidated Financial Statements 32 •IFRS 11 Joint Arrangements 36 •IFRS 12 Disclosure of Interests in Other Entities 38 •IFRS 13 Fair Value Measurement 40 IASs: •IAS 1 Presentation of Financial Statements 44 •IAS 2 Inventories 48 •IAS 7 Statement of Cash Flows 50 •IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 54 •IAS 10 Events After the Balance Sheet Date