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研究与观点>最新财税信息>国际会计准则国际会计准则
		国际会计准则是当今世界上最具有影响力的会计准则。是中国企业迈向国际资本市场所通常被要求采用的会计准则。2007年度，中国大陆开始全面实行新企业会计准则，从实质上开始与国际会计准则实现趋同。　 IFRSs与IASs概览

Framework Technical Summary (23k)

IFRSs
IFRS 1 First-time Adoption of International Financial Reporting Standard (22k)
IFRS 2 Share-based Payment (27k)
IFRS 3 Business Combinations (23k)
IFRS 4 Insurance Contracts (24k)
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (24k)
IFRS 6 Exploration for and evaluation of Mineral Resources (24k)
IFRS 7 Financial Instruments: Disclosures (19k)
IFRS 8 Operating Segments (23k)

IASs
IAS 1 Presentation of Financial Statements (26k)
IAS 2 Inventories (20k)
IAS 7 Cash Flow Statements (27k)
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (28k)
IAS 10 Events After the Balance Sheet Date (22k)
IAS 11 Construction Contracts (24k)
IAS 12 Income Taxes (25k)
IAS 16 Property, Plant and Equipment (27k)
IAS 17 Leases (26k)
IAS 18 Revenue (27k)
IAS 19 Employee Benefits (31k)
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance (25k)
IAS 21 The Effects of Changes in Foreign Exchange Rates (32k)
IAS 23 Borrowing Costs (22k)
IAS 24 Related Party Disclosures (26k)
IAS 26 Accounting and Reporting by Retirement Benefit Plans (23k)
IAS 27 Consolidated and Separate Financial Statements (23k)
IAS 28 Investments in Associates (24k)
IAS 29 Financial Reporting in Hyperinflationary Economies (23k)
IAS 31 Interests in Joint Ventures (29k)
IAS 32 Financial Instruments: Presentation (28k)
IAS 33 Earnings per Share (26k)
IAS 34 Interim Financial Reporting (24k)
IAS 36 Impairment of Assets (33k)
IAS 37 Provisions, Contingent Liabilities and Contingent Assets (25k)
IAS 38 Intangible Assets (37k)
IAS 39 Financial Instruments: Recognition and Measurement (90k)
IAS 40 Investment Property (24k)
IAS 41 Agriculture (25k)

	相关链接
	若阁下需要中文版本或更详细的政策解释,请联络我们
	访问IASB国际会计准则委员会以了解更多国际会计准则信息
	点击查看我们关于会计政策的研究成果
	点击查看中国会计准则