IFRS準則及解釋令索引

International Financial Reporting Standards (IFRSs) 國際財務報導準則
IFRS 1	First-time adoption of IFRS	首次採用IFRS	LINK
IFRS 2	Share-based payments	股權基礎給付	LINK
IFRS 3	Business combination	企業併購	LINK
IFRS 4	Insurance contracts	保險合約	LINK
IFRS 5	Non-current assets held for sale and discontinued operation	待出售之非流動資產與停業單位	LINK
IFRS 6	Exploration for and evaluation of mineral resources	礦源的探勘與評價	LINK
IFRS 7	Financial instruments: disclosures	金融商品之揭露	LINK
IFRS 8	Operating segments	營運部門	LINK
International Accounting Standards (IASs) 國際會計準則
IAS 1	Presentation of financial statements	財務報表之表達	LINK
IAS 2	Inventories	存貨	LINK
IAS 7	Statement of cash flows	現金流量表	LINK
IAS 8	Accounting policies, changes in accounting estimates and errors	會計政策、會計估計變動與錯誤	LINK
IAS 10	Events after the reporting period	期後事項	LINK
IAS 11	Construction contracts	工程合約	LINK
IAS 12	Income taxes	所得稅	LINK
IAS 16	Property, plant and equipment	不動產、廠房及設備	LINK
IAS 17	Leases	租賃	LINK
IAS 18	Revenue	收入	LINK
IAS 19	Employee benefits	員工福利	LINK
IAS 20	Accounting for government grants and disclosure of government assistance	政府輔助之會計處理與揭露	LINK
IAS 21	The effects of changes in foreign exchange rates	外幣匯率變動之影響	LINK
IAS 23	Borrowing costs	借款成本	LINK
IAS 24	Related party disclosures	關係人揭露	LINK
IAS 26	Accounting and reporting by retirement benefit plans	退休福利計畫之會計處理與報導	LINK
IAS 27	Consolidated and separate financial statements	合併與個別財務報表	LINK
IAS 28	Investments in associates	聯屬企業投資	LINK
IAS 29	Financial reporting in hyperinflationary economies	高度通貨膨脹經濟環境下之財務報導	LINK
IAS 31	Interests in joint ventures	合資之投資	LINK
IAS 32	Financial Instruments: presentation	金融商品之表達	LINK
IAS 33	Earnings per share	每股盈餘	LINK
IAS 34	Interim financial reporting	期中財務報導	LINK
IAS 36	Impairment of assets	資產減損	LINK
IAS 37	Provisions, contingent liabilities and contingent assets	準備、或有負債及或有資產	LINK
IAS 38	Intangible assets	無形資產	LINK
IAS 40	Investment property	不動產投資	LINK
IAS 41	Agriculture	農產品	LINK
Interpretations 解釋令
IFRIC 12	Service concession arrangements	特許服務交易安排	LINK
IFRIC 14	IAS 19-the limit on a defined benefit asset, minimum funding requirements and their interaction	IAS 19－對確定給付退休辦法之資產之限制、最低提撥之規定及兩者間之關係	LINK
IFRIC 15	Agreements for the construction of real estate	不動產工程合約	LINK
IFRIC 18	Transfers of assets from customers	由客戶移轉之資產	LINK
SIC-29	Service concession arrangements: disclosures	特許服務交易安排：揭露	LINK