國際財務報告準則（IFRS，International Financial ReportingStandards）是國際會計準則理事會 (IASB) 所頒布的易于各國在跨國經濟往來時執行的一項標準的會計制度。 IFRS是全球統一的財務規則，是按照國際標準規范運作的財務管理準則。用于規范全世界范圍內的企業或其他經濟組織的會計運作，使各國的經濟利益可在一個標準上得到保護，不至于因參差不一的準則導致不一樣的計算方式而產生不必要的經濟損失。IASB并委托專業的會計師團體如國際會計師公會（AIA）培訓專業高級會計師。 準則體系： Section A The context of Financial Reporting 第一部分 財務會計報告的內容 IAS Framework for Preparation and Presentation of Financial Statements IFRS 1 First-time Adoption of IFRS Section B Assets and revenue 第二部分 資產與收入 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: Presentation and Disclosure IAS 36 Impairment of Assets IAS 38 Intangible Assets IAS 39 Financial instruments: Recognition and Measurement IA S 40 Investment Property Section C Liabilities 第三部分 負債 IAS 10 Events After the Balance Sheet Date IAS 12 Income Taxes IAS 17 Leases IAS 19 Employee Benefits IAS 37 Provisions, Contingent Liabilities and Contingent Assets Section D Group accounts 第四部分 合并會計 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 列報與披露 IFRS 5 Disposal of Non-current Assets and Presentation of Discontinued Operations IAS 1 Presentation 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 其他國際會計準則 IFRS 2 Share-based 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 與50位技術專家面對面20年技術見證，附贈技術全景圖

總結

以上是生活随笔為你收集整理的IFRS的全部內容，希望文章能夠幫你解決所遇到的問題。

如果覺得生活随笔網站內容還不錯，歡迎將生活随笔推薦給好友。