国际会计标准口袋指南(PDF 50)

Page
Financial statements
1 General information
4 Balance sheet
5 Income statement
6 Cash flow statement
7 Foreign currency transactions
8 Hyperinflation
Groups
9 Subsidiaries
10 Associates
11 Joint ventures
12 Business combinations
Sales
15 Revenue
16 Construction contracts
Assets (excluding financial instruments)
17 Intangible assets
18 Property, plant and equipment
20 Borrowing costs
20 Impairment of assets
22 Investment property
23 Inventories
Liabilities (excluding financial instruments)
24 Provisions and contingencies
25 Income taxes
27 Employee benefits
29 Government grants
29 Leasing
International Accounting Standards Pocket Guide – July 2001
TABLE OF CONTENTS
Page
Financial instruments
31 Liability versus equity
31 Derivatives
32 Financial assets
32 Financial liabilities
33 Offsetting
33 Hedge accounting
33 Derecognition
Equity instruments
34 Share issue costs
34 Treasury shares
Other financial reporting areas
35 Earnings per share
35 Related party transactions
35 Segment reporting
36 Discontinuing operations
37 Events after the balance sheet date
37 Interim financial reporting
38 Retirement benefit plans
38 Banks and similar financial institutions
39 Agriculture
40 Other publications from PricewaterhouseCoopers on International
Accounting Standards
41 Index by Standard
Key
IAS International Accounting Standard
IASB International Accounting Standards Board
SIC Standing Interpretations Committee
E Exposure Draft
D Draft Interpretation
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