IFRS

IFRS

IFRS是International Financial Reporting Standards的簡稱,即國際財務報告準則。是國際會計準則理事會 (IASB) 所頒布的易於各國在跨國經濟往來時執行的一項標準的會計制度。 IFRS是全球統一的財務規則,是按照國際標準規範運作的財務管理準則。用於規範全世界範圍內的企業或其他經濟組織的會計運作,使各國的經濟利益可在一個標準上得到保護,不至於因參差不一的準則導致不一樣的計算方式而產生不必要的經濟損失。IASB並委託專業的會計師團體如國際會計師公會(AIA)培訓專業高級會計師。

基本概述

準則體系:Section A The context of Financial Reporting, IFRS是全球統一的財務規則,是按照國際標準規範運作的財務管理準則。用於規範全世界範圍內的企業或其他經濟組織的會計運作,使各國的經濟利益可在一個標準上得到保護,不至於因參差不一的準則導致不一樣的計算方式而產生不必要的經濟損失。內容共分六部分。

第一部分

財務會計報告的內容

IAS Framework for Preparation and Presentation of Financial Statements

IFRS 1 First-time Adoption of IFRS

Section B Assets and revenue

第二部分

資產與收入

IAS 2 Inventories

IAS 11 Construction Contracts

IAS 16 Property, Plant & Equipment

IAS 18 Revenue

IAS 20 Government Grants and Government Assistance

IAS 23 Borrowing Costs

IAS 32 Financial instruments: Presentation and Disclosure

IAS 36 Impairment of Assets

IAS 38 Intangible Assets

IAS 39 Financial instruments: Recognition and Measurement

IA S 40 Investment Property

Section C Liabilities

第三部分

負債

IAS 10 Events After the Balance Sheet Date

IAS 12 Income Taxes

IAS 17 Leases

IAS 19 Employee Benefits

IAS 37 Provisions, Contingent Liabilities and Contingent Assets

Section D Group accounts

第四部分

合併會計

IFRS 3 Business Combinations

IAS 21 The Effects of Changes in Foreign Exchange Rates

IAS 27 Consolidated Financial Statements and Accounting for

Investments in Subsidiaries

IAS 28 Accounting for Investments in Associates

IAS 29 Financial Reporting in Hyperinflationary Economies

IAS 31 Financial Reporting of Interests in Joint Ventures

Section E Reporting and disclosures

第五部分

列報與披露

IFRS 5 Disposal of Non-current Assets and Presentation of Discontinued

Operations

IAS 1 Presentation of Financial Statements

IAS 7 Cash Flow Statements

IAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in

Accounting Policies

IAS 14 Segment Reporting

IAS 24 Related Party Disclosures

IAS 33 Earnings Per Share

IAS 34 Interim Reporting

Section F Other International Accounting Standards

第六部分

其他國際會計準則

IFRS 2 Share-based Payment

IFRS 4 Insurance Contracts

IAS 26 Accounting and Reporting by Retirement Benefit Plans

IAS 30 Disclosures in the Financial Statements of Banks

IAS 41 Agriculture

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