IAS的会计方面 会计准则“IAS”、“IFRS”、“US GAAP”之间的关...
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GAAP\u6765\u6e90\u4e8e\u7f8e\u56fd \u516c\u53f8\u878d\u8d44\u4e3b\u8981\u7279\u70b9\uff1a\u4e0a\u5e02 \u56e0\u4e3a\u4e0a\u5e02\u5c31\u610f\u5473\u7740\u8d22\u62a5\u9700\u8981\u6309\u7167\u4e00\u5b9a\u7684\u8981\u6c42\u548c\u683c\u5f0f \u90fd\u4e00\u4e2a\u523b\u677f\u5730\u8981\u6c42 \u5927\u5bb6\u8981\u505a\u5230\u90fd\u4e00\u6837 \u624d\u80fd\u53ef\u6bd4 \u624d\u80fd\u66f4\u597d\u7684\u878d\u8d44 \u540c\u65f6\u4ed6\u4eec\u90fd\u662f\u4e00\u4e2a\u56fd\u5bb6\u7684 \u56fd\u5bb6\u9700\u8981\u62a5\u8868\u7684\u89c4\u8303\u6027 \u6240\u4ee5GAAP\u4ee5Rule \u4e3a\u4e3b\u3002
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在国际会计中。由国际会计准则理事会（IASB)所发布的《国际会计准则》（International Accounting Standards）的缩写为IAS.
IAS一共有41个准则：
IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 3 Consolidated Financial Statements
IAS 4 Depreciation Accounting
IAS 5 Information to Be Disclosed in Financial Statements
IAS 6 Accounting Responses to Changing Prices
IAS 7 Statement of Cash Flows
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 9 Accounting for Research and Development Activities – Superseded by IAS 38 effective 1.7.99
IAS 10 Events After the Reporting Period
IAS 11 Construction Contracts
IAS 12 Income Taxes
IAS 13 Presentation of Current Assets and Current Liabilities
IAS 14 Segment Reporting
IAS 15 Information Reflecting the Effects of Changing Prices
IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 18 Revenue
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 22 Business Combinations – Superseded by IFRS 3 effective 31 March 2004
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
IAS 25 Accounting for Investments – Superseded by IAS 39 and IAS 40 effective 2001
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 27 Consolidated and Separate Financial Statements
IAS 28 Investments in Associates
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions – Superseded by IFRS 7 effective 2007
IAS 31 Interests In Joint Ventures
IAS 32 Financial Instruments: Presentation – Disclosure provisions superseded by IFRS 7 effective 2007
IAS 33 Earnings Per Share
IAS 34 Interim Financial Reporting
IAS 35 Discontinuing Operations – Superseded by IFRS 5 effective 2005
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 38 Intangible Assets
IAS 39 Financial Instruments: Recognition and Measurement
IAS 40 Investment Property
IAS 41 Agriculture
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绛旓細鎻愬彇鍧忚处鍑嗗鏂瑰紡锛氬疄闄呭彂鐢燂紙IAS39锛 鍙樻垚 棰勮鍙戠敓锛圛FRS9锛夊巻鍙叉垚鏈 鍙樻垚 鍏厑浠峰 accounting estimate: prospective (杩樿鎶湶瀵瑰綋鏈熷拰灏嗘潵鐨勫奖鍝嶏紝濡傛灉鏃犳硶棰勮鏈潵鐨勫奖鍝嶏紝涔熼渶瑕佸姞浠ヨ鏄)闇瑕佹柊淇℃伅 鏀瑰彉provision鐨勯噾棰濓紱鏀瑰彉璁℃彁鍧忚处鐨勬瘮渚嬶紱prior period 閲嶈鍚楋紙閲嶈鍘熷垯IAS1锛夛紵閲嶈灏辫拷婧細濡傛灉鏄...
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