洞察解析

金管會認可之準則

《International Financial Reporting Standards 國際財務報導準則》

IFRS 1

First-time Adoption of International Financial Reporting Standards

首次採用國際財務報導準則

IFRS 2

Share-based Payment

股份基礎給付

IFRS 3

Business Combinations

企業合併

IFRS 4

Insurance Contracts

保險合約

IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

待出售非流動資產及停業單位

IFRS 6

Exploration for and Evaluation of Mineral Assets

礦產資源探勘及評估

IFRS 7

Financial Instruments: Disclosures

金融工具:揭露

IFRS 8

Operating Segments

營運部門

IFRS 9

Financial Instruments

金融工具

IFRS 10

Consolidated Financial Statements

合併財務報表

IFRS 11

Joint Arrangements

聯合協議

IFRS 12

Disclosure of Interests in Other Entities

對其他個體之權益之揭露

IFRS 13

Fair Value Measurement

公允價值衡量

IFRS 14

Regulatory Deferral Accounts

管制遞延帳戶

IFRS 15

Revenue from Contracts with Customers

客戶合約之收入

 

《Framework 架構》

Framework

The Conceptual Framework for Financial Reporting

財務報導之觀念架構 

 

《International Accounting Standards 國際會計準則》

IAS 1

Presentation of Financial Statements

財務報表之表達

IAS 2

Inventories

存貨

IAS 7

Statement of Cash Flows

現金流量表

IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

會計政策、會計估計變動及錯誤

IAS 10

Events After the Reporting Period

報導期間後事項

IAS 12

Income Taxes

所得稅

IAS 16

Property, Plant and Equipment

不動產、廠房及設備

IAS 17

Leases

租賃

IAS 19

Employee Benefits

員工福利

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

IAS 21

The Effects of Changes in Foreign Exchange Rates

匯率變動之影響

IAS 23

Borrowing Costs

借款成本

IAS 24

Related Party Disclosures

關係人揭露

IAS 26

Accounting and Reporting by Retirement Benefit Plans

退休給付計畫之會計與報導

IAS 27

Separate Financial Statements

單獨財務報表

IAS 28

Investments in Associates and Joint Ventures

投資關聯企業及合資

IAS 29

Financial Reporting in Hyperinflationary Economies

高度通貨膨脹經濟下之財務報導

IAS 32

Financial Instruments: Presentation

金融工具:表達

IAS 33

Earnings Per Share

每股盈餘

IAS 34

Interim Financial Reporting

期中財務報導

IAS 36

Impairment of Assets

資產減損

IAS 37

Provisions, Contingent Liabilities and Contingent Assets

負債準備、或有負債及或有資產

IAS 38

Intangible Assets

無形資產

IAS 39

Financial Instruments: Recognition and Measurement

金融工具:認列與衡量 (僅避險會計繼續適用)

IAS 40

Investment Property

投資性不動產

IAS 41

Agriculture

農業

 

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