国际会计准则

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1、 国国 际际 会会 计计 准准 则则 2003 年年 9 月月 19 日日 国际会计准则国际会计准则(IAS) 目目 录录 Framework for the Preparation and Presentation of Financial Statements.3 Preface.24 Procedure and Objective of IASB.27 IAS 1: Presentation of Financial Statements.33 IAS 2: Inventories.55 IAS 7: Cash Flow Statements .62 IAS 8: Net Profit

2、or Loss for the Period, Fundamental Errors and Changes in Accounting Policies.73 IAS 10: Events After the Balance Sheet Date.82 IAS 11: Construction Contracts.93 IAS 12: Income Taxes.101 IAS 14: Segment Reporting.134 IAS 15: Information Reflecting the Effects of Changing Prices.150 IAS 16: Property,

3、 Plant and Equipment.155 IAS 17: Leases.169 IAS 18: Revenue .180 IAS 19: Employee Benefits.188 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 Combinations.244 IAS 23: Borrowing Costs .

4、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 Stateme

5、nts of Banks and Similar Financial Institutions.308 IAS 31: Financial Reporting of Interests in Joint Ventures.319 IAS 32: Financial Instruments: Disclosure and Presentation.328 IAS 33: Earnings per Share.351 IAS 34: Interim Financial Reporting.365 IAS 35: Discontinuing Operations .376 IAS 36: Impairment of Assets.385 IAS 37: Provisions, Contingent Liabilities and Contingent Assets.4