法国奢侈品牌IFRS：国际财务报告准则
国际财务报告准则（IFRS全称：International Financial Reporting Standards）是国际会计准则理事会 (IASB) 所颁布的，⼀项全球公认的易于各国在跨国经济往来时可以执⾏⼀个标准的制度，⽤于规范全世界范围内的企业或其他经济组织会计运作的指导性原则，使各国的经济利益可在⼀个标准上得到保护，不⾄于因参差不⼀的准则导致不⼀样的计算⽅式⽽产⽣不必要的经济损失。它是全球统⼀的财务规则，是按照国际标准规范运作的财务管理准则。IASB并委托专业的会计师团体如国际会计师公会（AIA）向专业⾼级会计师培训。
准则体系
Section A The context of Financial Reporting
第⼀部分 的内容
IAS Framework for Preparation and Prentation of Financial Statements
IFRS 1 First-time Adoption of IFRS
厂长 Section B Asts and revenue
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第⼆部分 资产与收⼊
各霸一方 IAS 2 Inventories
IAS 11 Construction Contracts
IAS 16 Property, Plant & Equipment
IAS 18 Revenue
IAS 20 Government Grants and Government Assistance
IAS 23 Borrowing Costs
IAS 32 Financial instruments: Prentation and Disclosure
IAS 36 Impairment of Asts
IAS 38 Intangible Asts
IAS 39 Financial instruments: Recognition and Measurement
孕妇梦到鱼 IA S 40 Investment Property
Section C Liabilities
第三部分 负债
IAS 10 Events After the Balance Sheet Date
IAS 12 Income Taxes
咳嗽可以吃虾吗 IAS 17 Leas加州尔湾大学
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IAS 19 Employee Benefits
IAS 37 Provisions, Contingent Liabilities and Contingent Asts
Section D Group accounts
第四部分 合并会计
IFRS 3 Business Combinations
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 27 Consolidated Financial Statements and Accounting for
Investments in Subsidiaries
IAS 28 Accounting for Investments in Associates
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 31 Financial Reporting of Interests in Joint Ventures
Section E Reporting and disclosures
第五部分 列报与披露
IFRS 5 Disposal of Non-current Asts and Prentation of Discontinued
Operations
IAS 1 Prentation of Financial Statements
IAS 7 Cash Flow Statements
IAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies
IAS 14 Segment Reporting
IAS 24 Related Party Disclosures
IAS 33 Earnings Per Share
IAS 34 Interim Reporting
Section F Other International Accounting Standards
第六部分 其他国际会计准则
IFRS 2 Share-bad Payment
IFRS 4 Insurance Contracts
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 30 Disclosures in the Financial Statements of Banks
IAS 41 Agriculture
