财务资料·国际财务报告准则及相关

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1.国际财务报告准则（IFRS）

2.国际会计准则（IAS）

3.国际财务报告准则解释（IFRIC）

4.国际会计准则解释（SIC）

5.实务报告（Practice Statement）

99.其他文件

1.国际财务报告准则（IFRS）

1.1.英文版

The Conceptual Framework for Financial Reporting

IFRS 1 First-time Adoption of International Financial Reporting Standards

IFRS 2 Share-based Payment

IFRS 3 Business Combinations

IFRS 4 Insurance Contracts
编者提醒：已于2021.01.01被IFRS 17 Insurance Contracts取代

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

IFRS 6 Exploration for and Evaluation of Mineral Resources

IFRS 7 Financial Instruments: Disclosures

IFRS 8 Operating Segments

IFRS 9 Financial Instruments

IFRS 10 Consolidated Financial Statements

IFRS 11 Joint Arrangements

IFRS 12 Disclosure of Interests in Other Entities

IFRS 13 Fair Value Measurement

IFRS 14 Regulatory Deferral Accounts

IFRS 15 Revenue from Contracts with Customers

IFRS 17 Insurance Contracts

1.2.中文繁体版

財務報導之觀念架構

國際財務報導準則第1號首次採用國際財務報導準則

國際財務報導準則第2號股份基礎給付

國際財務報導準則第3號企業合併

國際財務報導準則第4號保險合約
编者提醒：已于2021.01.01被IFRS 17 Insurance Contracts取代

國際財務報導準則第5號待出售非流動資產及停業單位

國際財務報導準則第6號礦產資源探勘及評估

國際財務報導準則第7號金融工具：揭露

國際財務報導準則第8號營運部門

國際財務報導準則第9號金融工具

國際財務報導準則第10號合併財務報表

國際財務報導準則第11號聯合協議

國際財務報導準則第12號對其他個體之權益之揭露

國際財務報導準則第13號公允價值衡量

國際財務報導準則第14號管制遞延帳戶

國際財務報導準則第15號客戶合約之收入

2.国际会计准则（IAS）

1.1.英文版

IAS 1 Presentation of Financial Statements

IAS 2 Inventories

IAS 7 Statement of Cash Flows

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

IAS 10 Events after the Reporting Period

IAS 11 Construction Contracts
编者提醒：已于2018.01.01被IFRS 15 Revenue from Contracts with Customers取代

IAS 12 Income Taxes

IAS 16 Property, Plant and Equipment

IAS 17 Leases
编者提醒：已于2019.01.01被IFRS 16 Leases取代

IAS 18 Revenue
编者提醒：已于2018.01.01被IFRS 15 Revenue from Contracts with Customers取代

IAS 19 Employee Benefits

IAS 20 Accounting for Government Grants and Disclosure of Government Assistance

IAS 21 The Effects of Changes in Foreign Exchange Rates

IAS 23 Borrowing Costs

IAS 24 Related Party Disclosures

IAS 26 Accounting and Reporting by Retirement Benefit Plans

IAS 27 Separate Financial Statements

IAS 28 Investments in Associates and Joint Ventures

IAS 29 Financial Reporting in Hyperinflationary Economies

IAS 32 Financial Instruments: Presentation

IAS 33 Earnings per Share

IAS 34 Interim Financial Reporting

IAS 36 Impairment of Assets

IAS 37 Provisions, Contingent Liabilities and Contingent Assets

IAS 38 Intangible Asse

IAS 39 Financial Instruments: Recognition and Measurement
编者提醒：已于2018.01.01被IFRS 9 Financial Instruments取代

IAS 40 Investment Property

IAS 41 Agriculture

3.国际财务报告准则解释（IFRIC）

1.1.英文版

IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments

IFRIC 4 Determining whether an Arrangement Contains a Lease
编者提醒：已于2019.01.01被IFRS 16 Leases取代

IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment

IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies

IFRIC 8 Scope of IFRS 2
编者提醒：已于2010.01.01被撤销

IFRIC 9 Reassessment of Embedded Derivatives

IFRIC 10 Interim Financial Reporting and Impairment

IFRIC 12 Service Concession Arrangements

IFRIC 13 Customer Loyalty Programmes
编者提醒：已于2018.01.01被IFRS 15 Revenue from Contracts with Customers取代

IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

IFRIC 15 Agreements for the Construction of Real Estate
编者提醒：已于2018.01.01被IFRS 15 Revenue from Contracts with Customers取代

IFRIC 15 Agreements for the Construction of Real Estate

IFRIC 16 Hedges of a Net Investment in a Foreign Operation

IFRIC 17 Distributions of Non-cash Assets to Owners

IFRIC 18 Transfers of Assets from Customers
编者提醒：已于2018.01.01被IFRS 15 Revenue from Contracts with Customers取代

IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments

IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine

IFRIC 21 Levies

IFRIC 22 Foreign Currency Transactions and Advance Consideration

IFRIC 23 Uncertainty over Income Tax Treatments

4.国际会计准则解释（SIC）

1.1.英文版

SIC 7 Introduction of the Euro

SIC 10 Government Assistance—No Specific Relation to Operating Activities

SIC 15 Operating Leases—Incentives
编者提醒：已于2019.01.01被IFRS 16 Leases取代

SIC 25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders

SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease
编者提醒：已于2019.01.01被IFRS 16 Leases取代

SIC 29 Service Concession Arrangements: Disclosures

SIC 31 Revenue—Barter Transactions Involving Advertising Services
编者提醒：已于2018.01.01被IFRS 15 Revenue from Contracts with Customers取代

SIC 32 Intangible Assets—Web Site Costs

5.实务报告（Practice Statement）

1.1.英文版

Practice Statement 1: Management Commentary

Practice Statement 2: Making Materiality Judgements

99.其他文件

关于印发《中国企业会计准则与国际财务报告准则持续趋同路线图》的通知
财政部/财会〔2010〕10号/2010.04.01发布/2010.04.01生效

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