國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則（IFRS，International Financial ReportingStandards）是國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì) (IASB) 所頒布的易于各國(guó)在跨國(guó)經(jīng)濟(jì)往來時(shí)執(zhí)行的一項(xiàng)標(biāo)準(zhǔn)的會(huì)計(jì)制度。 IFRS是全球統(tǒng)一的財(cái)務(wù)規(guī)則，是按照國(guó)際標(biāo)準(zhǔn)規(guī)范運(yùn)作的財(cái)務(wù)管理準(zhǔn)則。用于規(guī)范全世界范圍內(nèi)的企業(yè)或其他經(jīng)濟(jì)組織的會(huì)計(jì)運(yùn)作，使各國(guó)的經(jīng)濟(jì)利益可在一個(gè)標(biāo)準(zhǔn)上得到保護(hù)，不至于因參差不一的準(zhǔn)則導(dǎo)致不一樣的計(jì)算方式而產(chǎn)生不必要的經(jīng)濟(jì)損失。IASB并委托專業(yè)的會(huì)計(jì)師團(tuán)體如國(guó)際會(huì)計(jì)師公會(huì)（AIA）培訓(xùn)專業(yè)高級(jí)會(huì)計(jì)師。 準(zhǔn)則體系： Section A The context of Financial Reporting 第一部分 財(cái)務(wù)會(huì)計(jì)報(bào)告的內(nèi)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(chǎn)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(fù)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(huì)計(jì) 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(bào)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(guó)際會(huì)計(jì)準(zhǔn)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(shù)專家面對(duì)面20年技術(shù)見證，附贈(zèng)技術(shù)全景圖

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