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企业会计准则目录
Index for Accounting Standards for Business Enterprises
Announced February 2006
Effective 2007 for Listed Companies
1. 企业会计准则---------基本准则
(Accounting Standard for Business Enterprises - Basic Standard)
2. 企业会计准则第1 号---------存货
(Accounting Standard for Business Enterprises No. 1 - Inventories)
3. 企业会计准则第2 号---------长期股权投资
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
4. 企业会计准则第3 号---------投资性房地产
(Accounting Standard for Business Enterprises No. 3 - Investment properties)
5. 企业会计准则第4 号---------固定资产
(Accounting Standard for Business Enterprises No. 4 - Fixed assets)
6. 企业会计准则第5 号---------生物资产
(Accounting Standard for Business Enterprises No. 5 - Biological assets)
7. 企业会计准则第6 号---------无形资产
(Accounting Standard for Business Enterprises No. 6 - Intangible assets)
8. 企业会计准则第7 号---------非货币性资产交换
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
9. 企业会计准则第8 号---------资产减值
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
10. 企业会计准则第9 号---------职工薪酬
(Accounting Standard for Business Enterprises No. 9 – Employee compensation )
11. 企业会计准则第10 号--------企业年金基金
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
12. 企业会计准则第11 号--------股份支付
(Accounting Standard for Business Enterprises No. 11 - Share-based payment)
13. 企业会计准则第12 号--------债务重组
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
14. 企业会计准则第13 号--------或有事项
(Accounting Standard for Business Enterprises No. 13 - Contingencies)
15. 企业会计准则第14 号--------收入
(Accounting Standard for Business Enterprises No. 14 - Revenue)
16. 企业会计准则第15 号--------建造合同
(Accounting Standard for Business Enterprises No. 15 - Construction contracts)
17. 企业会计准则第16 号--------政府补助
(Accounting Standard for Business Enterprises No. 16 - Government grants)
18. 企业会计准则第17 号--------借款费用
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
19. 企业会计准则第18 号--------所得税
(Accounting Standard for Business Enterprises No. 18 - Income taxes)
20. 企业会计准则第19 号--------外币折算
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
21. 企业会计准则第20 号--------企业合并
(Accounting Standard for Business Enterprises No. 20 - Business Combinations)
22. 企业会计准则第21 号--------租赁
(Accounting Standard for Business Enterprises No. 21 - Leases)
23. 企业会计准则第22 号--------金融工具确认和计量
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of
financial instruments)
24. 企业会计准则第23 号--------金融资产转移
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
25. 企业会计准则第24 号--------套期保值
(Accounting Standard for Business Enterprises No. 24 - Hedging)
26. 企业会计准则第25 号--------原保险合同
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
27. 企业会计准则第26 号--------再保险合同
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
28. 企业会计准则第27 号--------石油天然气开采
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and
natural gas)
29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
and estimates, and correction of errors)
30. 企业会计准则第29 号--------资产负债表日后事项
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the
balance sheet date)
31. 企业会计准则第30 号--------财务报表列报
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial
statements)
32. 企业会计准则第31 号--------现金流量表
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
33. 企业会计准则第32 号--------中期财务报告
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
34. 企业会计准则第33 号--------合并财务报表
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial
statements)
35. 企业会计准则第34 号--------每股收益
(Accounting Standard for Business Enterprises No. 34 - Earnings per share)
36. 企业会计准则第35 号--------分部报告
(Accounting Standard for Business Enterprises No. 35 - Segment reporting)
37. 企业会计准则第36 号--------关联方披露
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
38. 企业会计准则第37 号--------金融工具列报
(Accounting Standard for Business Enterprises No. 37 - Presentation of financial
instruments)
39. 企业会计准则第38 号--------首次执行企业会计准则
(Accounting Standard for Business Enterprises No. 38 - First time adoption of
Accounting Standards for Business Enterprises)
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