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| Enterprise Accounting Standards |
| No. 01 : |
Conceptual
Framework for Financial Reporting (revision, July 6, 2023) |
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| No. 02 : |
Presentation of
Financial Statements(revision, July 6, 2023) |
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| No. 03 : |
Statements of Cash
Flow (pronounced on Sep. 16, 2015) |
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| No. 04 : |
Accounting
Policies, Changes in Accounting Estimates and Errors (revision, July. 6, 2023) |
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| No. 05 : |
Inventories
(revision, Sep. 19, 2025) |
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| No. 06 : |
Investments in
Associates and Joint Ventures
(revision, July 6, 2023) |
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| No. 07 : |
Business
Combinations and Controlling Investments
(revision, Sep. 19, 2025) |
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| No. 08 : |
Property, Plant
and Equipment (revision, July 6, 2023) |
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| No.
09 : |
Provisions,
Contingent Liabilities and Contingent Assets
(revision, Sep. 19, 2025) |
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| No. 10 : |
Revenue
(no longer applicable, Jan.1, 2026) |
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| No. 11 : |
Borrowing Costs
(pronounced on Sep. 23, 2015) |
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| No. 12 : |
Income Taxes
(revision, September. 25, 2024) |
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| No. 13 : |
Events after the
Reporting Period (pronounced on Sep. 30, 2015) |
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| No. 14 : |
Related Party
Disclosures (pronounced on Sep. 30, 2015) |
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| No. 15 : |
Financial
Instruments (revision, Sep. 19, 2025) |
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| No. 16 : |
Investment
Property (revision, Sep. 19, 2025) |
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| No. 17 : |
Biological Assets
(revision, July 6, 2023) |
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| No.
18 : |
Intangible Assets
(revision, Sep. 19, 2025) |
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| No.
19 : |
Impairment of
Assets (revision, Sep. 19, 2025) |
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| No. 20 : |
Leases (pronounced
on Oct. 21, 2015) |
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| No. 21 : |
Government Grants
and Government Assistance (revision, July 6, 2023) |
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| No. 22 : |
Foreign Currency
Translation(pronounced on Nov. 04, 2015) |
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| No. 23 : |
Share-based Payment (pronounced on Oct. 3, 2018) |
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| No. 24 : |
Revenue from Contracts with Customers (pronounced on Sep 19, 2025) |
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| [Disclaimer] |
| [Copyright Notice] |
