企業(yè)會(huì)計(jì)準(zhǔn)則2006

書(shū)籍目錄

Accounting Standard for Business Enterprises—Basic StandardAccounting Standard for Business Enterprises No.1—InventoriesAccounting Standard for Business Enterprises No.2—Long—term Equitv InvestmentsAccounting Standard for Business Enterprises No.3—Investment Pr0DertvAccounting Standard for Business Enterprises No.4—Fixed AssetsAccounting Standard for Business Enterprises No.5—Biological AssetsAccounting Standard for Business Enterprises No.6—Intan gible AssetsAccounting Standard for Business Enterprises N0.7——Exchange of Non—Monetary AssetsAccounting Standard for Business Enterprises No.8—Impairment of AssetsAccounting Standard for Business Enterprises No.9—Emplovee BenefitsAccounting Standard for Business Enterprises No.10—EnterDrise Pension FundsAccounting Standard for Business Enterprises No.11—Share_hased PaymentAccounting Standard for Business Enterprises No.1 2—Debt RestmcturingsAccounting Standard for Business Enterprises No.13—C0ntingenciesAccounting Standard for Business Enterprises No.14—RevenueAccounting Standard for Business Enterprises N0.15—Construction ContractsAccounting Standard for Business Enterprises No.16—Government GrantsAccounting Standard for Business Enterprises No.17—Borrowing CostsAccounting Standard for Business Enterprises No.18—Income TaxesAccounting Standard for Business Enterprises No.19—Foreign Currencv TranslatinTlAccounting Standard for Business Enterprises N0.20—Business C0mbinationsAccounting Standard for Business Enterprises No.21—LeasesAccounting Standard for Business Enterprises No.22—Financial Instruments: Recognition and MeasurementAccounting Standard for Business Enterprises No.23—Transfer of Financial AssetsAccounting Standard for Business Enterprises No.24—HedgingAccounting Standard for Business Enterprises No.25—Direct Insurance ContractsAccounting Standard for Business Enterprises No.26—Reinsurance ContractsAccounting Standard for Business Enterprises No.27—Extraction of Oil and Natural GasAccounting Standard for Business Enterprises No.28—Changes inAccounting Policies andAccounting Estimates and Corrections of ErrorsAccounting Standard for Business Enterprises No.29—Events after the Balance Sheet DateAccounting Standard for Business Enterprises No.30—Presentation of Financial StatementsAccounting Standard for Business Enterprises No.31—Cash Flow StatementsAccounting Standard for Business Enterprises No.32—Interim Financial ReportingAccounting Standard for Business Enterprises No.33—Consolidated Financial StatementsAccounting Standard for Business Enterprises No.34—Earnings per ShareAccounting Standard for Business Enterprises No.35—Segment ReportingAccounting Standard for Business Enterprises No.36—Related Party DisclosuresAccounting Standard for Business Enterprises No.37—Financial Instruments: Presentation and DisclosuresAccounting Standard for Business Enterprises No.38—First-time Adoption ofAccounting Standards for Business Enterprises

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