1. 企業(yè)會(huì)計(jì)準(zhǔn)則————————-基本準(zhǔn)則
(Accounting Standard for Business Enterprises - Basic Standard)
2. 企業(yè)會(huì)計(jì)準(zhǔn)則第1 號(hào)————————-存貨
(Accounting Standard for Business Enterprises No. 1 - Inventories)
3. 企業(yè)會(huì)計(jì)準(zhǔn)則第2 號(hào)————————-長(zhǎng)期股權(quán)投資
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
4. 企業(yè)會(huì)計(jì)準(zhǔn)則第3 號(hào)————————-投資性房地產(chǎn)
(Accounting Standard for Business Enterprises No. 3 - Investment properties)
5. 企業(yè)會(huì)計(jì)準(zhǔn)則第4 號(hào)————————-固定資產(chǎn)
(Accounting Standard for Business Enterprises No. 4 - Fixed assets)
6. 企業(yè)會(huì)計(jì)準(zhǔn)則第5 號(hào)————————-生物資產(chǎn)
(Accounting Standard for Business Enterprises No. 5 - Biological assets)
7. 企業(yè)會(huì)計(jì)準(zhǔn)則第6 號(hào)————————-無(wú)形資產(chǎn)
(Accounting Standard for Business Enterprises No. 6 - Intangible assets)
8. 企業(yè)會(huì)計(jì)準(zhǔn)則第7 號(hào)————————-非貨幣性資產(chǎn):)
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
9. 企業(yè)會(huì)計(jì)準(zhǔn)則第8 號(hào)————————-資產(chǎn)減值
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
10. 企業(yè)會(huì)計(jì)準(zhǔn)則第9 號(hào)————————-職工薪酬
(Accounting Standard for Business Enterprises No. 9 – Employee compensation )
11. 企業(yè)會(huì)計(jì)準(zhǔn)則第10 號(hào)————————企業(yè)年金基金
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
12. 企業(yè)會(huì)計(jì)準(zhǔn)則第11 號(hào)————————股份支付
(Accounting Standard for Business Enterprises No. 11 - Share-based payment)
13. 企業(yè)會(huì)計(jì)準(zhǔn)則第12 號(hào)————————債務(wù)重組
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
14. 企業(yè)會(huì)計(jì)準(zhǔn)則第13 號(hào)————————或有事項(xiàng)
(Accounting Standard for Business Enterprises No. 13 - Contingencies)
15. 企業(yè)會(huì)計(jì)準(zhǔn)則第14 號(hào)————————收入
(Accounting Standard for Business Enterprises No. 14 - Revenue)
16. 企業(yè)會(huì)計(jì)準(zhǔn)則第15 號(hào)————————建造合同
(Accounting Standard for Business Enterprises No. 15 - Construction contracts)
17. 企業(yè)會(huì)計(jì)準(zhǔn)則第16 號(hào)————————政府補(bǔ)助
(Accounting Standard for Business Enterprises No. 16 - Government grants)
18. 企業(yè)會(huì)計(jì)準(zhǔn)則第17 號(hào)————————借款費(fèi)用
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
19. 企業(yè)會(huì)計(jì)準(zhǔn)則第18 號(hào)————————所得稅
(Accounting Standard for Business Enterprises No. 18 - Income taxes)
(Accounting Standard for Business Enterprises - Basic Standard)
2. 企業(yè)會(huì)計(jì)準(zhǔn)則第1 號(hào)————————-存貨
(Accounting Standard for Business Enterprises No. 1 - Inventories)
3. 企業(yè)會(huì)計(jì)準(zhǔn)則第2 號(hào)————————-長(zhǎng)期股權(quán)投資
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
4. 企業(yè)會(huì)計(jì)準(zhǔn)則第3 號(hào)————————-投資性房地產(chǎn)
(Accounting Standard for Business Enterprises No. 3 - Investment properties)
5. 企業(yè)會(huì)計(jì)準(zhǔn)則第4 號(hào)————————-固定資產(chǎn)
(Accounting Standard for Business Enterprises No. 4 - Fixed assets)
6. 企業(yè)會(huì)計(jì)準(zhǔn)則第5 號(hào)————————-生物資產(chǎn)
(Accounting Standard for Business Enterprises No. 5 - Biological assets)
7. 企業(yè)會(huì)計(jì)準(zhǔn)則第6 號(hào)————————-無(wú)形資產(chǎn)
(Accounting Standard for Business Enterprises No. 6 - Intangible assets)
8. 企業(yè)會(huì)計(jì)準(zhǔn)則第7 號(hào)————————-非貨幣性資產(chǎn):)
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
9. 企業(yè)會(huì)計(jì)準(zhǔn)則第8 號(hào)————————-資產(chǎn)減值
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
10. 企業(yè)會(huì)計(jì)準(zhǔn)則第9 號(hào)————————-職工薪酬
(Accounting Standard for Business Enterprises No. 9 – Employee compensation )
11. 企業(yè)會(huì)計(jì)準(zhǔn)則第10 號(hào)————————企業(yè)年金基金
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
12. 企業(yè)會(huì)計(jì)準(zhǔn)則第11 號(hào)————————股份支付
(Accounting Standard for Business Enterprises No. 11 - Share-based payment)
13. 企業(yè)會(huì)計(jì)準(zhǔn)則第12 號(hào)————————債務(wù)重組
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
14. 企業(yè)會(huì)計(jì)準(zhǔn)則第13 號(hào)————————或有事項(xiàng)
(Accounting Standard for Business Enterprises No. 13 - Contingencies)
15. 企業(yè)會(huì)計(jì)準(zhǔn)則第14 號(hào)————————收入
(Accounting Standard for Business Enterprises No. 14 - Revenue)
16. 企業(yè)會(huì)計(jì)準(zhǔn)則第15 號(hào)————————建造合同
(Accounting Standard for Business Enterprises No. 15 - Construction contracts)
17. 企業(yè)會(huì)計(jì)準(zhǔn)則第16 號(hào)————————政府補(bǔ)助
(Accounting Standard for Business Enterprises No. 16 - Government grants)
18. 企業(yè)會(huì)計(jì)準(zhǔn)則第17 號(hào)————————借款費(fèi)用
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
19. 企業(yè)會(huì)計(jì)準(zhǔn)則第18 號(hào)————————所得稅
(Accounting Standard for Business Enterprises No. 18 - Income taxes)