Preface

Preface to International Financial Reporting Standards
國際財務報導準則前言

IFRS 1

First-time Adoption of International Financial Reporting Standards
首次採用國際財務報導準則

IFRS 2

Share-based Payment
股份基礎給付

IFRS 3

Business Combinations
事業合併

IFRS 4

Insurance Contracts
保險合約

IFRS 5

Non-current Assets Held for Sale and Discontinued Operations
待出售非流動資產及停業單位

IFRS 6

Exploration for and Evaluation of Mineral Assets
礦產資源之探勘及評估

IFRS 7

Financial Instruments: Disclosures
金融工具：揭露

IFRS 8

Operating Segments
營運部門

Framework

Framework for the Preparation and Presentation of Financial Statements
財務報表編製及表達之架構

IAS 1

Presentation of Financial Statements
財務報表之表達

IAS 2

Inventories
存貨 (線上影音課程)

IAS 7

Statement of Cash Flows
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
期後事項

IAS 11

Construction Contracts
工程合約

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
政府捐助之會計處理及政府輔助之揭露

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
退休給付計畫之會計處理與報導準則

IAS 27

Consolidated and Separate Financial Statements
合併及單獨財務報表

IAS 28

Investments in Associates
關聯企業投資

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
合資投資

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
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