IFRS: 国际财务报告准则

 

国际财务报告准则（IFRS全称：International Financial Reporting Standards）是国际会计准则理事会 (IASB) 所颁布的，一项全球公认的易于各国在跨国经济往来时可以执行一个标准的制度，用于规范全世界范围内的企业或其他经济组织会计运作的指导性原则，使各国的经济利益可在一个标准上得到保护，不至于因参差不一的准则导致不一样的计算方式而产生不必要的经济损失。它是全球统一的财务规则，是按照国际标准规范运作的财务管理准则。IASB并委托专业的会计师团体如国际会计师公会（AIA）向专业高级会计师培训。

 

准则体系

　　Section A The context of Financial Reporting

 

　　第一部分 财务会计报告的内容

　　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 资产与收入

　　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 负债

　　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 合并会计

　　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 列报与披露

　　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 其他国际会计准则

　　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