Traditional Chinese IFRSs
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IFRSs and Traditional Chinese International Financial Reporting Standards (2014)
IFRSs Traditional Chinese International Financial Reporting Standards
The Conceptual Framework for Financial Reporting The Conceptual Framework for Financial Reporting
IAS 1 Presentation of Financial Statements
IAS 1 Presentation of Financial Statements
IAS 2 IInventories
IAS 2 Inventories
IAS 7 Statement of Cash Flows
IAS 7 Statement of Cash Flows
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10 Events after the Reporting Period
IAS 10 Events after the Reporting Period
IAS 11 Construction Contracts
IAS 11 Construction Contracts
IAS 12 Income Taxes
IAS 12 Income Taxes
IAS 16 Property, Plant and Equipment
IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 17 Leases
IAS 18 Revenue
IAS 18 Revenue
IAS 19 Employee Benefits
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 20 Accounting for Government Grants and Disclosure of  Government Assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 23 Borrowing Costs
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
IAS 24 Related Party Disclosures
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 27 Separate Financial Statements
IAS 27 Separate Financial Statements
IAS 28 Investments in Associates and Joint Ventures
IAS 28 Investments in Associates and Joint Ventures
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 32 Financial Instruments: Presentation
IAS 32 Financial Instruments: Presentation
IAS 33 Earnings per Share
IAS 33 Earnings per Share
IAS 34 Interim Financial Reporting
IAS 34 Interim Financial Reporting
IAS 36 Impairment of Assets
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 37 Provisions, Contingent Liabilities and Contingent  Assets
IAS 38 Intangible Assets
IAS 38 Intangible Assets
IAS 39 Financial Instruments: Recognition and Measurement
IAS 39 Financial Instruments: Recognition and Measurement
IAS 40 Investment Property
IAS 40 Investment Property
IAS 41 Agriculture
IAS 41 Agriculture
IFRS 1 First-time Adoption of international Financial Reporting Standards
IFRS 1 First-time Adoption of international Financial Reporting  Standards
IFRS 2 Share-based Payment
IFRS 2 Share-based Payment
IFRS 3 Business Combinations
IFRS 3 Business Combinations
IFRS 4 Insurance Contracts
IFRS 4 Insurance Contracts
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IFRS 5 Non-current Assets Held for Sale and Discontinued  Operations
IFRS 6 Exploration for and Evaluation of Mineral Resources
IFRS 6 Exploration for and Evaluation of Mineral Resources
IFRS 7 Financial Instruments: Disclosures
IFRS 7 Financial Instruments: Disclosures
IFRS 8 Operating Segments
IFRS 8 Operating Segments
IFRS 9 Financial Instruments
IFRS 9 Financial Instruments
IFRS 10 Consolidated Financial Statements
IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS 11 Joint Arrangements
IFRS 12 Disclosure of Interests in Other Entities
IFRS 12 Disclosure of Interests in Other Entities
IFRS 13 Fair Value Measurement
IFRS 13 Fair Value Measurement
SIC-7 Introduction of the Euro
SIC-7 Introduction of the Euro
SIC-10 Government Assistance-No Specific Relation to Operating Activities
SIC-10 Government Assistance-No Specific Relation to Operating Activities
SIC-15 Operating Leases-Incentives
SIC-15 Operating Leases-Incentives
SIC-25 Income Taxes-Changes in the Tax Status of an Entity or its Shareholders
SIC-25 Income Taxes-Changes in the Tax Status of an Entity or its Shareholders
SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease
SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease
SIC-29 Service Concession Arrangements: Disclosures
SIC-29 Service Concession Arrangements: Disclosures
SIC-31 Revenue-Barter Transactions Involving Advertising Services
SIC-31 Revenue-Barter Transactions Involving Advertising Services
SIC-32 Intangible Assets-Web Site Costs
SIC-32 Intangible Assets-Web Site Costs
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments
IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments
IFRIC 4 Determining whether an Arrangement contains a Lease
IFRIC 4 Determining whether an Arrangement contains a Lease
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
IFRIC 6 Liabilities arising from Participating in a Specific Market-Waste Electrical and Electronic Equipment
IFRIC 6 Liabilities arising from Participating in a Specific Market-Waste Electrical and Electronic Equipment
IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
IFRIC 10 Interim Financial Reporting and Impairment
IFRIC 10 Interim Financial Reporting and Impairment
IFRIC 12 Service Concession Arrangements
IFRIC 12 Service Concession Arrangements
IFRIC 13 Customer Loyalty Programmes
IFRIC 13 Customer Loyalty Programmes
IFRIC 14 IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
IFRIC 14 IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
IFRIC 15 Agreements for the Construction of Real Estate
IFRIC 15 Agreements for the Construction of Real Estate
IFRIC 16 Hedges of a Net Investment in a Foreign Operation
IFRIC 16 Hedges of a Net Investment in a Foreign Operation
IFRIC 17 Distributions of Non-cash Assets to Owners
IFRIC 17 Distributions of Non-cash Assets to Owners
IFRIC 18 Transfers of Assets from Customers
IFRIC 18 Transfers of Assets from Customers
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine
IFRIC 21 Levies
IFRIC 21 Levies