國際會計準則理事會(IASB)已發布且
經金管會認可並發布正體中文版之準則
International Financial Reporting Standards 國際財務報導準則 |
IFRS 1 |
First-time Adoption of International Financial Reporting Standards
首次採用國際財務報導準則 |
IFRS 2 |
Share-based Payment
股份基礎給付 |
IFRS 3 |
Business Combinations
企業合併 |
IFRS 4 |
Insurance Contracts
保險合約 |
IFRS 5 |
Non-current Assets Held for Sale and Discontinued Operations
待出售非流動資產及停業單位 |
IFRS 6 |
Exploration for and Evaluation of Mineral Assets
礦產資源探勘及評估 |
IFRS 7 |
Financial Instruments: Disclosures
金融工具：揭露 |
IFRS 8 |
Operating Segments
營運部門 |
IFRS 9
(註1) |
Financial Instruments
金融工具 |
Framework for the Preparation and Presentation of Financial Statements |
Framework |
Framework for the Preparation and Presentation of Financial Statements
財務報表編製及表達之架構 |
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 |
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
建造合約 |
IAS 12 |
Income Taxes
所得稅 |
IAS 16 |
Property, Plant and Equipment
不動產、廠房及設備 |
IAS 17 |
Leases
租賃 |
IAS 18 |
Revenue
收入 |
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 |
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 |
IAS 28 |
Investments in Associates
投資關聯企業 |
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 |
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
(註2) |
Financial Instruments: Recognition and Measurement
金融工具：認列與衡量 |
IAS 40 |
Investment Property
投資性不動產 |
IAS 41 |
Agriculture
農業 |
註1：IASB已於7月22日決議「將IFRS 9之適用日延後至2015年1月1日（惟仍允許提前適用）」，此一決議將以發布草案之方式與外界溝通，其預計之意見徵詢期間為60日。我國證期局亦已針對此項可能變動進行討論，方向暫定為若IFRS 9確定延後我國將會跟進，則我國於2013年開始採用IFRSs時將適用整套IAS 39（包括金融資產與金融負債之分類與衡量、除列、減損及避險會計），金融資產部分亦回歸適用IAS 39，而不會適用IFRS 9，惟此暫訂方向須待金管會確認後才會定案。
註2：IAS 39之中文翻譯草案尚未對外徵詢意見
- 我國上市上櫃公司、興櫃公司及金管會主管之金融業（不含信用合作社、信用卡公司、保險經紀人及代理人）於2013年起採用之IFRSs，係指經金管會認可並發布之2010年正體中文版。該中文版準則詳細內容請至金管會網站「國際會計準則(IFRS)下載專區」點選「下載IFRSs」下載
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國際會計準則理事會(IASB)已發布但金管會尚未認可並發布正體中文版之準則 |
