国际会计标准口袋指南(pdf 50页)

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
..............................