最新828页PDF格式09年国际审计准则ISAs,文件比较大,放到QQ群17258739共享了.
先发一下最新国际财务报告准则IFRSs目录和链接地址
http://www.iasplus.com/standard/standard.htm
International Financial Reporting Standards
Preface to International Financial Reporting Standards
IFRS 1 First-time Adoption of International Financial Reporting Standards
IFRS 2 Share-based Payment
IFRS 3 Business Combinations
IFRS 4 Insurance Contracts
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IFRS 6 Exploration for and Evaluation of Mineral Assets
IFRS 7 Financial Instruments: Disclosures
IFRS 8 Operating Segments
International Financial Reporting Standard for Small and Medium-sized Entities
International Financial Reporting Standard for Small and Medium-sized Entities
Framework for the Preparation and Presentation of Financial Statements
Framework for the Preparation and Presentation of Financial Statements
International Accounting Standards
IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 3 Consolidated Financial Statements – Originally issued 1976, effective 1 Jan 1977. Superseded in 1989 by IAS 27 and IAS 28.
IAS 4 Depreciation Accounting – Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998.
IAS 5 Information to Be Disclosed in Financial Statements – Originally issued October 1976, effective 1 January 1997. Superseded by IAS 1 in 1997
IAS 6 Accounting Responses to Changing Prices – Superseded by IAS 15, which was withdrawn December 2003
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IAS 9 Accounting for Research and Development Activities – Superseded by IAS 38 effective 1.7.99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IAS 13 Presentation of Current Assets and Current Liabilities – Superseded by IAS 1.
IAS 14 Segment Reporting
IAS 15 Information Reflecting the Effects of Changing Prices – Withdrawn December 2003
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IAS 22 Business Combinations – Superseded by IFRS 3 effective 31 March 2004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IAS 25 Accounting for Investments – Superseded by IAS 39 and IAS 40 effective 2001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
