附件三
行政院金融監督管理委員會已公佈國際會計準則中文版公報
| NO. | 國際會計準則中文版公報 | |
|---|---|---|---|
國際財務報導準則 | 1 | IFRS1 | First-time Adoption of International Financial Reporting Standards (首次採用國際財務報導準則) |
2 | IFRS6 | Exploration for and Evaluation of Mineral Resources (礦產探勘及評估) | |
3 | IFRS 8 | Operating Segments(營運部門) | |
國際會計準則 | 1 | IAS1 | Presentation of Financial Statements(財務報表之表達) |
2 | IAS2 | Inventories(存貨) | |
3 | IAS16 | Property, Plant and Equipment(不動產、廠房及設備) | |
4 | IAS 17 | Leases(租賃) | |
5 | IAS 18 | Revenue(收入) | |
6 | IAS19 | Employee Benefits (員工福利) | |
7 | IAS 20 | Accounting for Government Grants and Disclosure of Government Assistance(政府補助之會計及政府輔助之揭露) | |
8 | IAS 21 | The Effects of Changes in Foreign Exchange Rates(匯率變動) | |
9 | IAS24 | Related Party Disclosures (關係人揭露) | |
10 | IAS26 | Accounting and Reporting by Retirement Benefit Plans(退休福利計畫之會計與報導) | |
11 | IAS27 | Consolidated and Separate Financial Statements (合併及單獨財務報表) | |
12 | IAS28 | Investments in Associates (投資關聯企業) | |
13 | IAS 29 | Financial Reporting in Hyperinflationary Economies (高度通貨膨脹經濟下之財務報導) | |
14 | IAS31 | Interests in Joint Ventures (合資權益) | |
15 | IAS37 | Provisions, Contingent Liabilities and Contingent Assets (負債準備、或有負債及或有資產」 | |
16 | IAS 40 | Investment Property(投資性不動產) | |