转: IAS 国际会计准则中英文PDF版

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

沙发!好东西,谢谢楼主!

Thanks:D

Thanks for shareing

{:5_148:}

thanks very much

:cn03:谢谢朱朱,最近我刚好需要这个!!!
谢谢曹老板告诉我

thank you, good staff

thank you for sharing

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

{:5_133:} 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

感谢楼主分享~

thanks for sharing

:)thanks