1. 企業(yè)會計準則————————-基本準則
(Accounting Standard for Business Enterprises - Basic Standard)
2. 企業(yè)會計準則第1 號————————-存貨
(Accounting Standard for Business Enterprises No. 1 - Inventories)
3. 企業(yè)會計準則第2 號————————-長期股權(quán)投資
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
4. 企業(yè)會計準則第3 號————————-投資性房地產(chǎn)
(Accounting Standard for Business Enterprises No. 3 - Investment properties)
5. 企業(yè)會計準則第4 號————————-固定資產(chǎn)
(Accounting Standard for Business Enterprises No. 4 - Fixed assets)
6. 企業(yè)會計準則第5 號————————-生物資產(chǎn)
(Accounting Standard for Business Enterprises No. 5 - Biological assets)
7. 企業(yè)會計準則第6 號————————-無形資產(chǎn)
(Accounting Standard for Business Enterprises No. 6 - Intangible assets)
8. 企業(yè)會計準則第7 號————————-非貨幣性資產(chǎn)：)
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
9. 企業(yè)會計準則第8 號————————-資產(chǎn)減值
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
10. 企業(yè)會計準則第9 號————————-職工薪酬
(Accounting Standard for Business Enterprises No. 9 – Employee compensation )
11. 企業(yè)會計準則第10 號————————企業(yè)年金基金
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
12. 企業(yè)會計準則第11 號————————股份支付
(Accounting Standard for Business Enterprises No. 11 - Share-based payment)
13. 企業(yè)會計準則第12 號————————債務(wù)重組
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
14. 企業(yè)會計準則第13 號————————或有事項
(Accounting Standard for Business Enterprises No. 13 - Contingencies)
15. 企業(yè)會計準則第14 號————————收入
(Accounting Standard for Business Enterprises No. 14 - Revenue)
16. 企業(yè)會計準則第15 號————————建造合同
(Accounting Standard for Business Enterprises No. 15 - Construction contracts)
17. 企業(yè)會計準則第16 號————————政府補助
(Accounting Standard for Business Enterprises No. 16 - Government grants)
18. 企業(yè)會計準則第17 號————————借款費用
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
19. 企業(yè)會計準則第18 號————————所得稅
(Accounting Standard for Business Enterprises No. 18 - Income taxes)
20. 企業(yè)會計準則第19 號————————外幣折算
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
21. 企業(yè)會計準則第20 號————————企業(yè)合并
(Accounting Standard for Business Enterprises No. 20 - Business Combinations)
22. 企業(yè)會計準則第21 號————————租賃
(Accounting Standard for Business Enterprises No. 21 - Leases)
23. 企業(yè)會計準則第22 號————————金融工具確認和計量
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
24. 企業(yè)會計準則第23 號————————金融資產(chǎn)轉(zhuǎn)移
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
25. 企業(yè)會計準則第24 號————————套期保值
(Accounting Standard for Business Enterprises No. 24 - Hedging)
26. 企業(yè)會計準則第25 號————————原保險合同
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
27. 企業(yè)會計準則第26 號————————再保險合同
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
28. 企業(yè)會計準則第27 號————————石油天然氣開采
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
29. 企業(yè)會計準則第28 號————————會計政策、會計估計變更和差錯更正
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policie and estimates， and correction of errors)
30. 企業(yè)會計準則第29 號————————資產(chǎn)負債表日后事項
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
31. 企業(yè)會計準則第30 號————————財務(wù)報表列報
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
32. 企業(yè)會計準則第31 號————————現(xiàn)金流量表
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
33. 企業(yè)會計準則第32 號————————中期財務(wù)報告
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
34. 企業(yè)會計準則第33 號————————合并財務(wù)報表
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
35. 企業(yè)會計準則第34 號————————每股收益
(Accounting Standard for Business Enterprises No. 34 - Earnings per share)
36. 企業(yè)會計準則第35 號————————分部報告
(Accounting Standard for Business Enterprises No. 35 - Segment reporting)
37. 企業(yè)會計準則第36 號————————關(guān)聯(lián)方披露
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
38. 企業(yè)會計準則第37 號————————金融工具列報
(Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
39. 企業(yè)會計準則第38 號————————首次執(zhí)行企業(yè)會計準則
(Accounting Standard for Business Enterprises No. 38 - First time adoption of Accounting Standards for Business Enterprises)