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IFRS 1 First-time Adoption of International Financial Reporting Standards
首次採用國際財務報導準則
IFRS 2 Share-based Payment
股份基礎給付
IFRS 3 Business Combinations
事業合併
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
待出售非流動資產及停業單位
IFRS 8 Operating Segments
營運部門
IAS 1 Presentation of Financial Statements
財務報表之表達
IAS 11 Construction Contracts
建造合約
IAS 12 Income Taxes
所得稅
IAS 16 Property, Plant and Equipment
不動產、廠房及設備
IAS 17 Leases
租賃
IAS 18 Revenue
收入
IAS 19 Employee Benefits
員工福利
IAS 21 The Effects of Changes in Foreign Exchange Rates
匯率變動之影響
IAS 27 Consolidated and Separate Financial Statements
合併及單獨財務報表
IAS 28 Investments in Associates
關聯企業投資
IAS 31 Interests In Joint Ventures
合資投資
IAS 32 Financial Instruments: Presentation
金融工具:表達
IAS 33 Earnings Per Share
每股盈餘
IAS 34 Interim Financial Reporting
期中財務報導
IAS 36 Impairment of Assets
資產減損
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
準備、或有負債及或有資產
IAS 38 Intangible Assets
無形資產
IAS 39 Financial Instruments: Recognition and Measurement
金融工具:認列與衡量
IAS 40 Investment Property
投資性不動產