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际 会 计 准 则 2003 年9 月19 日 际会计准则(IAS) 目 录 Framework for the Preparation and Presentation of Financial Statements3 Preface 24 Procedure and Objective of IASB 27 IAS 1: Presentation of Financial Statements33 IAS 2: Inventories55 IAS 7: Cash Flow Statements 62 IAS 8: Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies73 IAS 10: Events After the Balance Sheet Date82 IAS 11: Construction Contracts 93 IAS 12: Income Taxes 101 IAS 14: Segment Reporting 134 IAS 15: Information Reflecting the Effects of Changing Prices150 IAS 16: Property, Plant and Equipment155 IAS 17: Leases169 IAS 18: Revenue 180 IAS 19: Employee Benefits188 IAS 20: Accounting for Government Grants and Disclosure of Government Assistance 227 IAS 21: The Effects of Changes in Foreign Exchange Rates 233 IAS 22: Business Combinations244 IAS 23: Borrowing Costs 270 IAS 24: Related Party Disclosures 275 IAS 26: Accounting and Reporting by Retirement Benefit Plans 280 IAS 27: Consolidated Financial Statements 288 IAS 28: Investments in Associates 294 IAS 29: Financial Reporting in Hyperinflationary Economies 301 IAS 30: Disclosures in the Financial Statements of Banks and Similar Financial Institutions308 IAS 31: Financial Reporting of Interests in Joint Ventures 319 IAS 32: Financial Instruments: Disclosure and Presentation328 IAS 33: Earnings per Share 351 IAS 34: Interim Financial Reporting 365 IAS 35: Discontinuing Operations 376 IAS 36: Impairment of Assets385 IAS 37: Provisions, Contingent Liabilities and Contingent Assets410 IAS 38: Intangible Assets 426 IAS 39: Financial Instruments: Recognition and Measurement 452 IAS 40: Investment Property 504 IAS 41: Agriculture 520 Framework for the Preparation and Presentation of Financial Statements 编制和呈报财务报表的基本框架