我国及国际会计准则体系对照表(共7页)

1、精选优质文档-倾情为你奉上International Accounting Standards (IAS)International Financial Reporting Standards (IFRS)我国企业会计准则体系(CAS)Conceptual Framework for Financial Reporting 2010the Framework, September 2010企业会计准则基本准则IAS1 Presentation of Financial StatementsIFRS 1 First-time Adoption of International Financial

2、 Reporting Standards企业会计准则第1 号存货IAS2 InventoriesIFRS 2 Share-based Payment企业会计准则第2 号长期股权投资IAS3 Consolidated Financial Statements. Superseded in 1989 by and .IFRS 3 Business Combinations企业会计准则第3 号投资性房地产IAS4 Depreciation Accounting, replaced by IAS 16, 22, and 38IFRS 4 Insurance Contracts企业会计准则第4 号固定资

3、产IAS 5 Information to Be Disclosed in Financial Statements. Superseded by in 1997IFRS 5 Non-current Assets Held for Sale and Discontinued Operations企业会计准则第5 号生物资产IAS6 Accounting Responses to Changing Prices. Superseded by IFRS6 Exploration for and Evaluation of Mineral Assets企业会计准则第6 号无形资产IAS 7 Cash

4、 Flow StatementsIFRS7 Financial Instruments: Disclosures企业会计准则第7 号非货币性资产交换IAS 8 Accounting Policies, Changes in Accounting Estimates, and ErrorsIFRS 8 Operating Segments企业会计准则第8 号资产减值IAS 9 Accounting for Research and Development Activities.Superseded by 企业会计准则第9 号职工薪酬IAS 10 Events After the Balance

5、Sheet Date企业会计准则第10 号企业年金基金IAS 11 Construction Contracts企业会计准则第11号股份支付IAS 12 Income Taxes企业会计准则第12号债务重组IAS13 Presentation of Current Assets and Current Liabilities.Superseded by .企业会计准则第13号或有事项IAS 14 Segment Reporting企业会计准则第14号收入IAS15 Information Reflecting the Effects of Changing Prices .Withdrawn

6、December 2003企业会计准则第15号建造合同IAS 16 Property, Plant and Equipment企业会计准则第16号政府补助IAS 17 Leases企业会计准则第17号借款费用IAS 18 Revenue企业会计准则第18号所得税IAS 19 Employee Benefits企业会计准则第19号外币折算IAS20 Accounting for Government Grants and Disclosure of Government Assistance企业会计准则第20号企业合并IAS21 The Effects of Changes in Foreign

7、 Exchange Rates企业会计准则第21号租赁IAS 22 Business Combinations. Superseded by 企业会计准则第22号金融工具确认和计量IAS 23 Borrowing Costs企业会计准则第23号金融资产转移IAS 24 Related Party Disclosures企业会计准则第24号套期保值IAS25 Accounting for Investments. Superseded by and 企业会计准则第25号原保险合同IAS 26 Accounting and Reporting by Retirement Benefit Plans

8、企业会计准则第26号再保险合同IAS27 Consolidated and Separate Financial Statements企业会计准则第27号石油天然气开采IAS 28 Investments in Associates企业会计准则第28号-会计政策、会计估计变更和差错更正IAS29 Financial Reporting in Hyperinflationary Economies企业会计准则第29号资产负债表日后事项IAS30 Disclosures in the Financial Statements of Banks and Similar Financial Insti

9、tutions. Superseded by effective 2007.企业会计准则第30号财务报表列报IAS 31 Interests In Joint Ventures企业会计准则第31号现金流量表IAS32 Financial Instruments: Presentation Disclosure provisions superseded by effective 2007.企业会计准则第32号中期财务报告IAS 33 Earnings Per Share企业会计准则第33号合并财务报表IAS 34 Interim Financial Reporting企业会计准则第34号每股收

10、益IAS 35 Discontinuing Operations Superseded by effective 2005.企业会计准则第35号分部报告IAS 36 Impairment of Assets企业会计准则第36号关联方披露IAS37 Provisions, Contingent Liabilities and Contingent Assets企业会计准则第37号-金融工具列报IAS 38 Intangible Assets企业会计准则第38号-首次执行企业会计准则IAS39 Financial Instruments: Recognition and MeasurementIA

11、S 40 Investment PropertyIAS 41 Agriculture我们都喜欢把日子过成一首诗，温婉，雅致；也喜欢把生活雕琢成一朵花，灿烂，美丽。可是，前行的道路有时会曲折迂回，让心迷茫无措。生活的上空有时会飘来一场风雨，淋湿了原本热情洋溢的心。不是每一个人都能做自己想做的事情，也不是每一个人都能到达想去的远方。可是，既然选择了远方，便只有风雨兼程。也许生活会辜负你，但你不可以辜负生活。匆匆忙忙地奔赴中，不仅要能在阳光下灿烂，也要能在风雨中奔跑！真正的幸福不是拥有多少财富，而是在前行中成就一个优秀的自己！生命没有输赢，只有值不值得。坚持做对的事情，就是值得。不辜负岁月，不辜负梦想，就是生活最美的样子。北大才女陈更曾说过：“即使能力有限，也要全力以赴，即使输了，也要比从前更强，我一直都在与自己比，我要把最美好的自己，留在这终于相逢的决赛赛场。” 她用坚韧和执着给自己的人生添上了浓墨重彩的一笔。我们都无法预测未来的日子是阳光明媚，还是风雨如晦，但前行路上点点滴滴的收获和惊喜，都是此生的感动和珍藏。有些风景，如果不站在高处，你永远欣赏不到它的美丽