International Accounting Standards 國際會計準則 |
IAS 1 |
Presentation of Financial Statements
財務報表之表達 |
IAS 2 |
Inventories
存貨 (線上影音課程) |
IAS 7 |
Statement of Cash Flows
現金流量表 |
IAS 8 |
Accounting Policies, Changes in Accounting Estimates and Errors
會計政策、會計估計變動及錯誤 |
IAS 10 |
Events After the Reporting Period
報導期間後事項 |
IAS 11 |
Construction Contracts
工程合約 |
IAS 12 |
Income Taxes
所得稅 |
IAS 16 |
Property, Plant and Equipment
不動產、廠房及設備 (中文準則已發布) |
IAS 17 |
Leases
租賃 (中文準則已發布) |
IAS 18 |
Revenue
收入 (中文準則已發布) |
IAS 19 |
Employee Benefits
員工福利 |
IAS 20 |
Accounting for Government Grants and Disclosure of Government Assistance
政府補助之會計處理及政府輔助之揭露 |
IAS 21 |
The Effects of Changes in Foreign Exchange Rates
匯率變動之影響 (中文準則已發布) |
IAS 23 |
Borrowing Costs
借款成本 |
IAS 24 |
Related Party Disclosures
關係人揭露 |
IAS 26 |
Accounting and Reporting by Retirement Benefit Plans
退休給付計畫之會計與報導 |
IAS 27 |
Consolidated and Separate Financial Statements
合併及單獨財務報表 (中文準則已發布) |
IAS 28 |
Investments in Associates
投資關聯企業 (中文準則已發布) |
IAS 29 |
Financial Reporting in Hyperinflationary Economies
高度通貨膨脹經濟下之財務報導 |
IAS 31 |
Interests In Joint Ventures
合資權益 (中文準則已發布) |
IAS 32 |
Financial Instruments: Presentation
金融工具：表達 |
IAS 33 |
Earnings Per Share
每股盈餘 |
IAS 34 |
Interim Financial Reporting
期中財務報導 |
IAS 36 |
Impairment of Assets
資產減損 |
IAS 37 |
Provisions, Contingent Liabilities and Contingent Assets
負債準備、或有負債及或有資產 |
IAS 38 |
Intangible Assets
無形資產 |
IAS 39 |
Financial Instruments: Recognition and Measurement
金融工具：認列與衡量 |
IAS 40 |
Investment Property
投資性不動產 (中文準則已發布) |
IAS 41 |
Agriculture
農業 |
