1. 企业会计准则————————-基本准则 w4w[qxV>
(Accounting Standard for Business Enterprises - Basic Standard) t_cNH@^3<3
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2. 企业会计准则第1 号————————-存货 DY| s|:d
(Accounting Standard for Business Enterprises No. 1 - Inventories) #1c%3KaZI
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3. 企业会计准则第2 号————————-长期股权投资 Q@zD'G>
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments) z.EpRJn
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4. 企业会计准则第3 号————————-投资性房地产 eP6`"<UM
(Accounting Standard for Business Enterprises No. 3 - Investment properties) TV#X@jQ
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5. 企业会计准则第4 号————————-固定资产 xfYDjf :<
(Accounting Standard for Business Enterprises No. 4 - Fixed assets) b7&5>Q/g
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6. 企业会计准则第5 号————————-生物资产 d'Cn] <
(Accounting Standard for Business Enterprises No. 5 - Biological assets) F2jZ3[P
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7. 企业会计准则第6 号————————-无形资产 aYc*v5QN3
(Accounting Standard for Business Enterprises No. 6 - Intangible assets) JRfG]u6GU
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8. 企业会计准则第7 号————————-非货币性资产:) yr=$a3web;
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets) >9F&x>~
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9. 企业会计准则第8 号————————-资产减值 7OSk0%Q,
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) Yn!)('FdT!
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10. 企业会计准则第9 号————————-职工薪酬 DL$O274uZ
(Accounting Standard for Business Enterprises No. 9 – Employee compensation ) ,ru2C_LQ
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11. 企业会计准则第10 号————————企业年金基金 UqJ}5{rt
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund) /{h@A~<96
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12. 企业会计准则第11 号————————股份支付 tCZ3n
(Accounting Standard for Business Enterprises No. 11 - Share-based payment) "'B
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13. 企业会计准则第12 号————————债务重组 jhU'U
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(Accounting Standard for Business Enterprises No. 12 - Debt restructurings) "9Q @&C
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14. 企业会计准则第13 号————————或有事项 {,V .IDs8[
(Accounting Standard for Business Enterprises No. 13 - Contingencies) L;jzDng<
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15. 企业会计准则第14 号————————收入 H?\b
(Accounting Standard for Business Enterprises No. 14 - Revenue) F},#%_4
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16. 企业会计准则第15 号————————建造合同 yUUg8xbpxF
(Accounting Standard for Business Enterprises No. 15 - Construction contracts) pv3SAO4
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17. 企业会计准则第16 号————————政府补助 -}_X'h&"
(Accounting Standard for Business Enterprises No. 16 - Government grants) q:iB}ch5R
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18. 企业会计准则第17 号————————借款费用 d3,%Z &
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs) Ah_,5Z@&R
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19. 企业会计准则第18 号————————所得税 ^/ "[jq3F
(Accounting Standard for Business Enterprises No. 18 - Income taxes) "W"2Y(
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20. 企业会计准则第19 号————————外币折算 Q/u2Q;j>
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation) `jI$>{oa
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21. 企业会计准则第20 号————————企业合并 f!H~BMA+a
(Accounting Standard for Business Enterprises No. 20 - Business Combinations) \vKKq/f
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22. 企业会计准则第21 号————————租赁 CC,f*I
(Accounting Standard for Business Enterprises No. 21 - Leases) xE{PsN1 X;
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23. 企业会计准则第22 号————————金融工具确认和计量 #8{U0
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(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments) }=7?
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24. 企业会计准则第23 号————————金融资产转移 fN|'aq*Pd
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets) [?Q
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25. 企业会计准则第24 号————————套期保值 d?9 b6k?
(Accounting Standard for Business Enterprises No. 24 - Hedging) n7>L&?N#y#
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26. 企业会计准则第25 号————————原保险合同 NKX,[o1
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts) Z)Zc9SVC
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27. 企业会计准则第26 号————————再保险合同 N4L#$\M
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) Y8s.Q
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28. 企业会计准则第27 号————————石油天然气开采 l`mNOQ@}'
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas) 79yF {
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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 l,lfkm
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policie and estimates, and correction of errors) llK7~uOC
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30. 企业会计准则第29 号————————资产负债表日后事项 o<\uHr3
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date) SQSPdR+
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31. 企业会计准则第30 号————————财务报表列报 T {![a{
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements) O8mmS!
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32. 企业会计准则第31 号————————现金流量表 141
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(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) `B
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33. 企业会计准则第32 号————————中期财务报告 #Rj&PzBe
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting) zF7*T?3b"
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34. 企业会计准则第33 号————————合并财务报表 02F\1fXS
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements) YD@n8?~$$
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35. 企业会计准则第34 号————————每股收益 =[D
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(Accounting Standard for Business Enterprises No. 34 - Earnings per share) vIQu"J&fE
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36. 企业会计准则第35 号————————分部报告 >OotgJnhC
(Accounting Standard for Business Enterprises No. 35 - Segment reporting) 2zlBrjk;
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37. 企业会计准则第36 号————————关联方披露 AEw~LF2w
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure bMvHAtp
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38. 企业会计准则第37 号————————金融工具列报 Q|]
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(AccountingStandard for Business Enterprises No. 37 - Presentation of financialinstruments) '<!T'l:R:/
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39. 企业会计准则第38号————————首次执行企业会计准则 |.~0Ulk,
(Accounting Standard forBusiness Enterprises No. 38 - First time adoption of Accounting Standards forBusiness Enterprises) ibqJ'@{=e
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