英国华人论坛 转: IAS 国内会计原则中英文PDF版

英国论坛

英文版共41个PDF文档，按会计原则编号排序，从IAS 1-IAS 41；

中文版1个PDF文档，是与以下目录彻底统一的翻译。

国内会计原则(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 十一: Construction Contracts …93
IAS 十二: 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

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沙发！好货色，谢谢楼主！

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Thanks:D

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Thanks for shareing

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thanks very much

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:cn03:谢谢朱朱，比来我恰好需求这个！！！
谢谢曹老板告知我

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thank you, good staff

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thank you for sharing

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比来正好用到IAS 1，发现朱朱发的这个是1997版的，曾经有得多内容改动了。
http://www.iasplus.com/fs/0709ias1revisedchecklist.pdf
这个是2007的，不外这个只是IAS 1

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我还有个2003和2009的，不外都是paper work的{:5_145:} 传不了，等我下班的时分再找找还有无别的电子版

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感激楼主分享~

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thanks for sharing

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:)thanks

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