="45" align="center" valign="middle" class="text_team_3">

IAS 40

Investment Property

IAS 41

Agriculture

 

註1:各號準則正體中文版詳細內容請至金管會網站國際會計準則(IFRS)下載專區」下載


Related Link:

金管會尚未認可之準則

   
 
及評估

IFRS 7

Financial Instruments: Disclosures
金融工具:揭露

IFRS 8

Operating Segments
營運部門

IFRS 10 Consolidated Financial Statements
合併財務報表 IFRS 11 Joint Arrangements
聯合協議 IFRS 12 Disclosure of Interests in Other Entities
對其他個體之權益之揭露 IFRS 13
Fair Value Measurement
公允價值衡量 IFRS 14
Regulatory Deferral Accounts
管制遞延帳戶

 

  Framework 架構

Framework The Conceptual Framework for Financial Reporting
財務報導之觀念架構

 

  International Accounting Standards 國際會計準則

IAS 1

Presentation of Financial Statements

IAS 2

Inventories

IAS 7

Statement of Cash Flows

IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

IAS 10

Events After the Reporting Period

IAS 11

Construction Contracts

IAS 12

Income Taxes

IAS 16

Property, Plant and Equipment

IAS 17

Leases

IAS 18

Revenue

IAS 19

Employee Benefits
員工福利

IAS 20

IAS 21

The Effects of Changes in Foreign Exchange Rates

IAS 23

Borrowing Costs

IAS 24

Related Party Disclosures

IAS 26

Accounting and Reporting by Retirement Benefit Plans

IAS 27 Separate Financial Statements
IAS 28
Investments in Associates and Joint Ventures

IAS 29

Financial Reporting in Hyperinflationary Economies

IAS 32

Financial Instruments: Presentation

IAS 33

Earnings Per Share

IAS 34

Interim Financial Reporting

IAS 36

Impairment of Assets

IAS 37

Provisions, Contingent Liabilities and Contingent Assets

IAS 38

Intangible Assets

IAS 39

Financial Instruments: Recognition and Measurement

IAS 40

Investment Property

IAS 41

Agriculture

 

 

 

金管會認可之準則(107年適用)

 

  International Financial Reporting Standards 國際財務報導準則

IFRS 1

First-time Adoption of International Financial Reporting Standards

IFRS 2

Share-based Payment

IFRS 3

Business Combinations

IFRS 4

Insurance Contracts

IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

IFRS 6

Exploration for and Evaluation of Mineral Assets

IFRS 7

Financial Instruments: Disclosures

IFRS 8

Operating Segments

IFRS 9

Financial Instruments

IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS 12 Disclosure of Interests in Other Entities
IFRS 13
Fair Value Measurement
IFRS 14
Regulatory Deferral Accounts
IFRS 15
Revenue from Contracts with Customers

 

  Framework 架構

Framework The Conceptual Framework for Financial Reporting
財務報導之觀念架構

 

  International Accounting Standards 國際會計準則

IAS 1

Presentation of Financial Statements

IAS 2

Inventories

IAS 7

Statement of Cash Flows

IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

IAS 10