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Traditional Chinese IFRSs IFRS adoption Comments on IFRS Home > TIFRS > Traditional Chinese IFRSs IFRSs and Traditional Chinese International Financial Reporting Standards (2022) 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 Inventories 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 12 Income Taxes IAS 12 Income Taxes IAS 16 Property, Plant and Equipment IAS 16 Property, Plant and Equipment 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 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 IFRS 14 Regulatory Deferral Accounts IFRS 14 Regulatory Deferral Accounts IFRS 15 Revenue from Contracts with Customers IFRS 15 Revenue from Contracts with Customers IFRS 16 Leases IFRS 16 Leases IFRS 17 Insurance Contracts IFRS 17 Insurance Contracts 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-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-29 Service Concession Arrangements: Disclosures SIC-29 Service Concession Arrangements: Disclosures 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 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 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 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 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 IFRIC 22 Foreign Currency Transactions and Advance Consideration IFRIC 22 Foreign Currency Transactions and Advance Consideration IFRIC 23 Uncertainty over Income Tax Treatments IFRIC 23 Uncertainty over Income Tax Treatments