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国际会计准则中文版doc
国
际
会
计
准
则
2003 年 9 月 19 日
国际会计准则(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 Reporting365
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
The IASB Framework is a conceptual accounting framework that sets out the concepts that underlie the
preparation and presentation of financial statements for external users. It was approved in 19
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