英文版共41个PDF文档，按会计准则编号排序，从IAS 1-IAS 41；中文版1个PDF文档，是与下列目录完全一致的翻译。
国际会计准则(IAS)目 录Framework for the Preparation and Presentation of Financial Statements........................................................3Preface ....................................................................................................................................................................24Procedure and Objective of IASB.........................................................................................................................27IAS 1: Presentation of Financial Statements........................................................................................................33IAS 2: Inventories..................................................................................................................................................55IAS 7: Cash Flow Statements ...............................................................................................................................62IAS 8: Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies.............73IAS 10: Events After the Balance Sheet Date.......................................................................................................82IAS 11: Construction Contracts ............................................................................................................................93IAS 12: Income Taxes..........................................................................................................................................101IAS 14: Segment Reporting ................................................................................................................................134IAS 15: Information Reflecting the Effects of Changing Prices.......................................................................150IAS 16: Property, Plant and Equipment.............................................................................................................155IAS 17: Leases......................................................................................................................................................169IAS 18: Revenue ..................................................................................................................................................180IAS 19: Employee Benefits..................................................................................................................................188IAS 20: Accounting for Government Grants and Disclosure of Government Assistance ..............................227IAS 21: The Effects of Changes in Foreign Exchange Rates ............................................................................233IAS 22: Business Combinations..........................................................................................................................244IAS 23: Borrowing Costs ....................................................................................................................................270IAS 24: Related Party Disclosures ......................................................................................................................275IAS 26: Accounting and Reporting by Retirement Benefit Plans ....................................................................280IAS 27: Consolidated Financial Statements .......................................................................................................288IAS 28: Investments in Associates......................................................................................................................294IAS 29: Financial Reporting in Hyperinflationary Economies ........................................................................301IAS 30: Disclosures in the Financial Statements of Banks and Similar Financial Institutions......................308IAS 31: Financial Reporting of Interests in Joint Ventures..............................................................................319IAS 32: Financial Instruments: Disclosure and Presentation...........................................................................328IAS 33: Earnings per Share................................................................................................................................351IAS 34: Interim Financial Reporting..................................................................................................................365IAS 35: Discontinuing Operations ......................................................................................................................376IAS 36: Impairment of Assets.............................................................................................................................385IAS 37: Provisions, Contingent Liabilities and Contingent Assets...................................................................410IAS 38: Intangible Assets ....................................................................................................................................426IAS 39: Financial Instruments: Recognition and Measurement......................................................................452IAS 40: Investment Property..............................................................................................................................504IAS 41: Agriculture .............................................................................................................................................520
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