英国华人论坛 转: IAS 国际会计准则中英文PDF版

英国论坛

英文版共41个PDF文档，按会计准则编号排序，从IAS 1-IAS 41；

中文版1个PDF文档，是与下列目录完全一致的翻译。

国际会计准则(IAS)
目 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 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, 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 …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 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…410
IAS 38: Intangible Assets …426
IAS 39: Financial Instruments: Recognition and Measurement…452
IAS 40: Investment Property…504
IAS 41: Agriculture …520

回帖

沙发！好东西，谢谢楼主！

回帖

Thanks:D

回帖

Thanks for shareing

回帖

回帖

thanks very much

回帖

:cn03:谢谢朱朱，最近我刚好需要这个！！！
谢谢曹老板告诉我

回帖

thank you, good staff

回帖

thank you for sharing

回帖

最近正好用到IAS 1，发现朱朱发的这个是1997版的，已经有很多内容改变了。
http://www.iasplus.com/fs/0709ias1revisedchecklist.pdf
这个是2007的，不过这个只是IAS 1

回帖

我还有个2003和2009的，不过都是paper work的{:5_145:} 传不了，等我上班的时候再找找还有没有别的电子版

回帖

感谢楼主分享~

回帖

thanks for sharing

回帖

:)thanks

 ·英国新闻 英国男拴了只海鸥在马路上遛，致使海鸥死亡。网友：几乎变态
·英国新闻 你在英国丢过手机吗？伦敦均匀每6分钟被偷一部手机...
·分类市场 居家电商客服时间自在薪资高
·分类市场 North Finchley 大双人房
 ·澳洲新闻 多名自由党议员被控受贿，廉政公署突击搜查新州前州长胞弟住
·澳洲新闻 澳洲五星级餐厅最多的地方在哪里？墨尔本排名第一，西悉尼成