1. 企业会计准则————————-基本准则 l*]nvd_
(Accounting Standard for Business Enterprises - Basic Standard) RWdx)qj{
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2. 企业会计准则第1 号————————-存货 6T-iBJT
(Accounting Standard for Business Enterprises No. 1 - Inventories) TSKR~3D#
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3. 企业会计准则第2 号————————-长期股权投资 K?gO]T{6
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments) [9,34/i
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4. 企业会计准则第3 号————————-投资性房地产 a
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(Accounting Standard for Business Enterprises No. 3 - Investment properties) m4 :"c"
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5. 企业会计准则第4 号————————-固定资产 ku^0bq}BrH
(Accounting Standard for Business Enterprises No. 4 - Fixed assets) )@E'yHYO>
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6. 企业会计准则第5 号————————-生物资产 0khAi|PY
(Accounting Standard for Business Enterprises No. 5 - Biological assets) <~P([5
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7. 企业会计准则第6 号————————-无形资产 *#;
(Accounting Standard for Business Enterprises No. 6 - Intangible assets) H':0
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8. 企业会计准则第7 号————————-非货币性资产:) Bt(U,nFB
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets) T~)zgu%q_
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9. 企业会计准则第8 号————————-资产减值 eJ_$Etc
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) Py~N.@(:1u
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10. 企业会计准则第9 号————————-职工薪酬 3im2
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(Accounting Standard for Business Enterprises No. 9 – Employee compensation ) &n9srs
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11. 企业会计准则第10 号————————企业年金基金 r)Fd3)e
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund) jGFDj"Y
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12. 企业会计准则第11 号————————股份支付 v.{I^=
(Accounting Standard for Business Enterprises No. 11 - Share-based payment) ;;<[_gp,E
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13. 企业会计准则第12 号————————债务重组 *FC26_pH
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings) Rq,Fp/
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14. 企业会计准则第13 号————————或有事项 KK41I8Mw
(Accounting Standard for Business Enterprises No. 13 - Contingencies) +Q&CIo
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15. 企业会计准则第14 号————————收入 w_9[y
(Accounting Standard for Business Enterprises No. 14 - Revenue) {z
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16. 企业会计准则第15 号————————建造合同 )d7U3i
(Accounting Standard for Business Enterprises No. 15 - Construction contracts) M =6
dY'>'1>P
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17. 企业会计准则第16 号————————政府补助 [A46WF>L
(Accounting Standard for Business Enterprises No. 16 - Government grants) 28=L9q
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18. 企业会计准则第17 号————————借款费用 3?-2~s3gp
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs) GdtR /1
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19. 企业会计准则第18 号————————所得税 D}L4uz?
(Accounting Standard for Business Enterprises No. 18 - Income taxes) %\?Gzc_
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20. 企业会计准则第19 号————————外币折算 :my@Oxx4@
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation) ;B
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21. 企业会计准则第20 号————————企业合并 _VI3b$
(Accounting Standard for Business Enterprises No. 20 - Business Combinations) THHA~;00YN
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22. 企业会计准则第21 号————————租赁 TDY =!
(Accounting Standard for Business Enterprises No. 21 - Leases) 8I%N^G
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23. 企业会计准则第22 号————————金融工具确认和计量 zR_yxs'
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments) vC _O!2E
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24. 企业会计准则第23 号————————金融资产转移 V|G[j\]E<
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets) NK|m7(
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25. 企业会计准则第24 号————————套期保值 vp..>B
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(Accounting Standard for Business Enterprises No. 24 - Hedging) 9}Qrb@DT
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26. 企业会计准则第25 号————————原保险合同 `)_11ywZ
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts) hv8j$2m
f f_| 3G
27. 企业会计准则第26 号————————再保险合同 _~_6qTv-d
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) .}DL%E`n
u}BN)%`B
28. 企业会计准则第27 号————————石油天然气开采 HK!Vd_&9,
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas) ?8aPd"x
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29. 企业会计准则第28 号————————会计政策、会计估计变更和差错更正 s&~.";b
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policie and estimates, and correction of errors) BRGTCR
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30. 企业会计准则第29 号————————资产负债表日后事项 W.VyH|?
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date) )0xEI
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31. 企业会计准则第30 号————————财务报表列报 NzuH&o][
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements) 6v9A7g;4.
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32. 企业会计准则第31 号————————现金流量表 }doJ=lc
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) hV>@
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33. 企业会计准则第32 号————————中期财务报告 DsH`I%w{
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting) ?UV^6
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34. 企业会计准则第33 号————————合并财务报表 _=68iDXm
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements) o= N_0
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35. 企业会计准则第34 号————————每股收益 H-Z1i
(Accounting Standard for Business Enterprises No. 34 - Earnings per share) x8wal[6
m1(cN%DBd
36. 企业会计准则第35 号————————分部报告 _I}rQfPJ
(Accounting Standard for Business Enterprises No. 35 - Segment reporting) A1nEp0%Y
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37. 企业会计准则第36 号————————关联方披露 lg!{?xM
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure uS
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38. 企业会计准则第37 号————————金融工具列报 zPT!Fa`
(AccountingStandard for Business Enterprises No. 37 - Presentation of financialinstruments) 1WMwTBHy+
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39. 企业会计准则第38号————————首次执行企业会计准则 zO07X*Bw
(Accounting Standard forBusiness Enterprises No. 38 - First time adoption of Accounting Standards forBusiness Enterprises) smt6).o
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