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Enterprise Accounting Standards
No. 01 : Conceptual Framework for Financial Reporting (revision, July 15, 2020)
   
No. 02 : Presentation of Financial Statements(revision, July 15, 2020)
   
No. 03 : Statements of Cash Flow (pronounced on Sep. 16, 2015)
   
No. 04 : Accounting Policies, Estimates and Errors (pronounced on Sep. 23, 2015)
   
No. 05 : Inventories (revision, Nov. 15, 2017)
   
No. 06 : Investments in Associates and Joint Ventures  (revision, Mar. 13, 2019)
   
No. 07 : Business Combinations and Controlling Investments (revision, Oct. 21, 2020)
   
No. 08 : Property, Plant and Equipment (revision, Nov. 15, 2017)
   
No. 09 : Provisions, Contingent Liabilities and Contingent Assets  (revision, Mar. 13, 2019)
   
No. 10 : Revenue (revision, Nov. 15, 2017)
   
No. 11 : Borrowing Costs (pronounced on Sep. 23, 2015)
   
No. 12 : Income Taxes (revision, Oct. 3, 2018)
   
No. 13 : Events after the Reporting Period (pronounced on Sep. 30, 2015)
   
No. 14 : Related Party Disclosures (pronounced on Sep. 30, 2015)
   
No. 15 : Financial Instruments(revision, Oct. 27, 2021)
   
No. 16 : Investment Property (pronounced on Oct. 7, 2015)
   
No. 17 : Biological Assets (revision, Nov. 15, 2017)
   
No. 18 : Intangible Assets (pronounced on Sep. 30, 2015)
   
No. 19 : Impairment of Assets (pronounced on Oct. 14, 2015)
   
No. 20 : Leases (pronounced on Oct. 21, 2015)
   
No. 21 : Government Grants and Government Assistance (pronounced on Oct. 7, 2015)
   
No. 22 : Foreign Currency Translation(pronounced on Nov. 04, 2015)
   
No. 23 : Share-based Payment (pronounced on Oct. 3, 2018)
   
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