国际财务报告準则（IFRS，International Financial ReportingStandards）是国际会计準则理事会 (IASB) 所颁布的易于各国在跨国经济往来时执行的一项标準的会计制度。 IFRS是全球统一的财务规则，是按照国际标準规范运作的财务管理準则。用于规范全世界範围内的企业或其他经济组织的会计运作，使各国的经济利益可在一个标準上得到保护，不至于因参差不一的準则导致不一样的计算方式而产生不必要的经济损失。IASB并委託专业的会计师团体如国际会计师公会（AIA）培训专业高级会计师。
基本介绍
- 中文名国际财务报告準则
- 外文名International Financial
- 缩写IFRS
- 类型一项标準的会计制度
概述
準则体系Section A The context of Financial Reporting， IFRS是全球统一的财务规则，是按照国际标準规范运作的财务管理準则。用于规范全世界範围内的企业或其他经济组织的会计运作，使各国的经济利益可在一个标準上得到保护，不至于因参差不一的準则导致不一样的计算方式而产生不必要的经济损失。IFRS的前身是IAS（International Accounting Standards），由于社会的不断进步以及经济业务的日趋多样和複杂，老版本的IAS已逐渐不适用于当下，由此IFRS应运而生，并逐步替代IAS内容（例如，新出的IFRS15 Revenue from contract with customers将最早于2017年替代现有的IAS18 Revenue 以及 IAS11 Construction Contract. IFRS内容共分六部分。
第一部分
财务会计报告的内容
IAS Framework for Preparation and Presentation of Financial Statements
IFRS 1 First-time Adoption of IFRS
Section B Assets and revenue
第二部分
资产与收入
IAS 2 Inventories
IAS 11 Construction Contracts
IAS 16 Property, Plant & Equipment
IAS 18 Revenue
IAS 20 Government Grants and Government Assistance
IAS 23 Borrowing Costs
IAS 32 Financial instruments: Presentation and Disclosure
IAS 36 Impairment of Assets
IAS 38 Intangible Assets
IAS 39 Financial instruments: Recognition and Measurement
IA S 40 Investment Property
Section C Liabilities
第三部分
负债
IAS 10 Events After the Balance Sheet Date
IAS 12 Income Taxes
IAS 17 Leases
IAS 19 Employee Benefits
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
Section D Group accounts
第四部分
合併会计
IFRS 3 Business Combinations
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 27 Consolidated Financial Statements and Accounting for
Investments in Subsidiaries
IAS 28 Accounting for Investments in Associates
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 31 Financial Reporting of Interests in Joint Ventures
Section E Reporting and disclosures
第五部分
列报与披露
IFRS 5 Disposal of Non-current Assets and Presentation of Discontinued
Operations
IAS 1 Presentation of Financial Statements
IAS 7 Cash Flow Statements
IAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in
Accounting Policies
IAS 14 Segment Reporting
IAS 24 Related Party Disclosures
IAS 33 Earnings Per Share
IAS 34 Interim Reporting
Section F Other International Accounting Standards
第六部分
其他国际会计準则
IFRS 2 Share-based Payment
IFRS 4 Insurance Contracts
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 30 Disclosures in the Financial Statements of Banks
IAS 41 Agriculture