國際會計準則公報(IASs)

IAS 1 Presentation of Financial Statements
財務報表之表達
IAS 2 Inventories
存貨
IAS 7 Cash Flow Statements
現金流量表
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
會計政策、會計估計變動及錯誤
IAS 10 Events after the Reporting Period
報導期間後事項
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 20 Accounting for Government Grants and Disclosure of Government Assistance
政府補助之會計及政府輔助之揭露
IAS 21 The Effects of Changes in Foreign Exchange Rates
匯率變動之影響
IAS 23 Borrowing Costs
借款成本
IAS 24 Related Party Disclosures
關係人揭露
IAS 26 Accounting and Reporting by Retirement Benefit Plans
退休福利計畫之會計與報導
IAS 27 Consolidated and Separate Financial Statements
合併及單獨財務報表
IAS 28 Investments in Associates
投資關聯企業
IAS 29 Financial Reporting in Hyperinflationary Economies
高度通貨膨脹經濟下之財務報導
IAS 31 Interests in Joint Ventures
合資權益
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
負債準備、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
IAS 41 Agriculture
農業