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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2021.01.01IFRS 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 16 Leases
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2021.01.01IFRS 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2018.01.01IFRS 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2019.01.01IFRS 16 Leases取代
IAS 18 Revenue
编者提醒:已于2018.01.01IFRS 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2018.01.01IFRS 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2019.01.01IFRS 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2018.01.01IFRS 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2018.01.01IFRS 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2018.01.01IFRS 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2019.01.01IFRS 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2019.01.01IFRS 16 Leases取代
SIC 29 Service Concession Arrangements: Disclosures
SIC 31 Revenue—Barter Transactions Involving Advertising Services
编者提醒:已于2018.01.01IFRS 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

  刘庆:中国注册会计师,ibd-club.com创办人,先后任职于致同会计师事务所、华普天健会计师事务所等,拥有多年财务审计经验,服务客户包括:新希望集团、中国烟草、每日经济、谷实农牧、沈阳天安等。
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