財團法人中華民國會計研究發展基金會- IFRS正體中文版

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Framework	Framework for the Preparation and Presentation of Financial Statements 財務報表編製及表達之架構
IFRS 1	First-time Adoption of International Financial Reporting Standards 首次採用國際財務報導準則
IFRS 2	Share-based Payment 股份基礎給付
IFRS 3	Business Combinations 企業合併
IFRS 4	Insurance Contracts 保險合約
IFRS 5	Non-current Assets Held for Sale and Discontinued Operations 待出售非流動資產及停業單位
IFRS 6	Exploration for and Evaluation of Mineral Resources 礦產資源探勘及評估
IFRS 7	Financial Instruments: Disclosures 金融工具：揭露
IFRS 8	Operating Segments 營運部門
IFRS 9	Financial Instruments 金融工具
IAS 1	Presentation of Financial Statements 財務報表之表達
IAS 2	Inventories 存貨
IAS 7	Cash Flow Statements 現金流量表
IAS 8	Accounting Policies, Changes in Accounting Estimates and Errors 會計政策、會計估計變動及錯誤
IAS 10	Events after the Reporting Period 報導期間後事項
IAS 11	Construction Contracts 建造合約
IAS 12	Income Taxes 所得稅
IAS 16	Property, Plant and Equipment 不動產、廠房及設備
IAS 17	Leases 租賃
IAS 18	Revenue 收入
IAS 19	Employee Benefits 員工福利
IAS 20	Accounting for Government Grants and Disclosure of Government Assistance 政府補助之會計及政府輔助之揭露
IAS 21	The Effects of Changes in Foreign Exchange Rates 匯率變動之影響
IAS 23	Borrowing Costs 借款成本
IAS 24	Related Party Disclosures 關係人揭露
IAS 26	Accounting and Reporting by Retirement Benefit Plans 退休福利計畫之會計與報導
IAS 27	Consolidated and Separate Financial Statements 合併及單獨財務報表
IAS 28	Investments in Associates 投資關聯企業
IAS 29	Financial Reporting in Hyperinflationary Economies 高度通貨膨脹經濟下之財務報導
IAS 31	Interests in Joint Ventures 合資權益
IAS 32	Financial Instruments: Presentation 金融工具：表達
IAS 33	Earnings Per Share 每股盈餘
IAS 34	Interim Financial Reporting 期中財務報導
IAS 36	Impairment of Assets 資產減損
IAS 37	Provisions, Contingent Liabilities and Contingent Assets 負債準備、或有負債及或有資產
IAS 38	Intangible Assets 無形資產
IAS 39 (2010th)	Financial Instruments: Recognition and Measurement(2010th) 金融工具：認列與衡量(2010年版)
IAS 39 (2009th)	Financial Instruments: Recognition and Measurement (2009th) 金融工具：認列與衡量(2009年版)
IAS 40	Investment Property 投資性不動產
IAS 41	Agriculture 農業
IFRIC 1	Changes in Existing Decommissioning, Restoration and Similar Liabilities 現有除役、復原及類似負債之變動
IFRIC 2	Members’ Shares in Co-operative Entities and Similar Instruments 合作社社員之股份及類似工具
IFRIC 4	Determining whether an Arrangement contains a Lease 決定一項安排是否包含租賃
IFRIC 5	Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds 對除役、復原及環境修復基金權益之權利
IFRIC 6	Liabilities arising from Participating in Specific Market-Waste Electrical and Electronic Equipment 參與特定市場所產生之負債：廢電機電子設備
IFRIC 7	Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies 採用國際會計準則第29號『高度通貨膨脹經濟下之財務報導』之重編法
IFRIC 9	Reassessment of Embedded Derivatives 嵌入式衍生工具之重評估
IFRIC 10	Interim Financial Reporting and Impairment 期中財務報導與減損
IFRIC 12	Service Concession Arrangements 服務特許權協議
IFRIC 13	Customer Loyalty Programmes 客戶忠誠計畫
IFRIC 14	IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 國際會計準則第19號：確定福利資產之限制、最低資金提撥要求及其相互影響
IFRIC 15	Agreements for the construction of real estate 不動產建造之協議
IFRIC 16	Hedges of a net investment in a foreign operation 國外營運機構淨投資之避險
IFRIC 17	Distributions of Non-cash Assets to Owners 分配非現金資產予業主
IFRIC 18	Transfers of Assets from Customers 客戶資產之轉入註：2009年1月發布 2009年7月1日生效
IFRIC 19	Extinguishing Financial Liabilities with Equity Instruments 以權益工具消滅金融負債註：2009年11月發布 2010年7月1日生效
SIC 7	Introduction of the Euro 引入歐元
SIC 10	Government Assistance-No Specific Relation to Operating Activities 政府輔助：與營業活動無特定關連
SIC 12	Consolidation-Special Purpose Entities 合併：特殊目的個體
SIC 13	Jointly Controlled Entities-Non-Monetary Contributions by Venturers 聯合控制個體：合資控制者之非貨幣性投入
SIC 15	Operating Leases-Incentives 營業租賃：誘因
SIC 21	Income Taxes-Recovery of Revalued Non-Depreciable Assets 所得稅：重估價非折舊性資產之回收
SIC 25	Income Taxes-Changes in the Tax Status of an Entity or its Shareholders 所得稅：企業或其股東之納稅狀況改變
SIC 27	Evaluating the Substance of Transactions Involving the Legal Form of a Lease 評估法律形式為租賃之交易實質
SIC 29	Service Concession Arrangements: Disclosures 服務特許權協議：揭露
SIC 31	Revenue-Barter Transactions Involving Advertising Services 收入：廣告服務之交換
SIC 32	Intangible Assets-Web Site Costs 無形資產：網站成本