IFRS準則及解釋令索引

以下是International Financial Reporting Standards (IFRSs) 國際財務報導準則的條文及解釋令相關文章的索引圖表，下次有機會陸續整理四大會計師事務所的相關文章，一併將連結放在這邊～

International Financial Reporting Standards (IFRSs) 國際財務報導準則 IFRS 1 First-time adoption of IFRS 首次採用IFRS LINK IFRS 2 Share-based payments 股權基礎給付 LINK IFRS 3 Business combination 企業併購 LINK IFRS 4 Insurance contracts 保險合約 LINK IFRS 5 Non-current assets held for sale and discontinued operation 待出售之非流動資產與停業單位 LINK IFRS 6 Exploration for and evaluation of mineral resources 礦源的探勘與評價 LINK IFRS 7 Financial instruments: disclosures 金融商品之揭露 LINK IFRS 8 Operating segments 營運部門 LINK International Accounting Standards (IASs) 國際會計準則 IAS 1 Presentation of financial statements 財務報表之表達 LINK IAS 2 Inventories 存貨 LINK IAS 7 Statement of cash flows 現金流量表 LINK IAS 8 Accounting policies, changes in accounting estimates and errors 會計政策、會計估計變動與錯誤 LINK IAS 10 Events after the reporting period 期後事項 LINK IAS 11 Construction contracts 工程合約 LINK IAS 12 Income taxes 所得稅 LINK IAS 16 Property, plant and equipment 不動產、廠房及設備 LINK IAS 17 Leases 租賃 LINK IAS 18 Revenue 收入 LINK IAS 19 Employee benefits 員工福利 LINK IAS 20 Accounting for government grants and disclosure of government assistance 政府輔助之會計處理與揭露 LINK IAS 21 The effects of changes in foreign exchange rates 外幣匯率變動之影響 LINK IAS 23 Borrowing costs 借款成本 LINK IAS 24 Related party disclosures 關係人揭露 LINK IAS 26 Accounting and reporting by retirement benefit plans 退休福利計畫之會計處理與報導 LINK IAS 27 Consolidated and separate financial statements 合併與個別財務報表 LINK IAS 28 Investments in associates 聯屬企業投資 LINK IAS 29 Financial reporting in hyperinflationary economies 高度通貨膨脹經濟環境下之財務報導 LINK IAS 31 Interests in joint ventures 合資之投資 LINK IAS 32 Financial Instruments: presentation 金融商品之表達 LINK IAS 33 Earnings per share 每股盈餘 LINK IAS 34 Interim financial reporting 期中財務報導 LINK IAS 36 Impairment of assets 資產減損 LINK IAS 37 Provisions, contingent liabilities and contingent assets 準備、或有負債及或有資產 LINK IAS 38 Intangible assets 無形資產 LINK IAS 40 Investment property 不動產投資 LINK IAS 41 Agriculture 農產品 LINK Interpretations 解釋令 IFRIC 12 Service concession arrangements 特許服務交易安排 LINK IFRIC 14 IAS 19-the limit on a defined benefit asset, minimum funding requirements and their interaction IAS 19－對確定給付退休辦法之資產之限制、最低提撥之規定及兩者間之關係 LINK IFRIC 15 Agreements for the construction of real estate 不動產工程合約 LINK IFRIC 18 Transfers of assets from customers 由客戶移轉之資產 LINK SIC-29 Service concession arrangements: disclosures 特許服務交易安排：揭露 LINK

以上圖表引用自資誠聯合會計師事務所網站