作者：张月玲，崔红著
页数：201
出版社：经济科学出版社
出版日期：2017
ISBN：9787514184044
电子书格式：pdf/epub/txt
内容简介
国际会计准则亦译国际会计标准 (International Accounting Standards)。成立于1973年的国际会计准则委员会，为提高会计报表资料在国际间的可比性、协调各国会计实务中的分歧而颁布的会计规范，它是适应跨国公司发展的需要而制定的。
作者简介
张月玲，山东科技大学教授，女，1965年12月出生，山东济南章丘人。教授，博士学位，现为天津财经大学会计学在站博士后，硕士生导师，主要研究方向：政府与非营利组织会计、会计理论、企业财务会计与管理等。现为中国会计学会个人会员，中国会计学会煤炭分会理事，山东省珠算协会理事，财政部全国预算会计研究会《预算管理与会计》杂志特约撰稿人。
本书特色
国际会计准则亦译国际会计标准 (International Accounting Standards)。成立于1973年的国际会计准则委员会，为提高会计报表资料在国际间的可比性、协调各国会计实务中的分歧而颁布的会计规范，它是适应跨国公司发展的需要而制定的。
目录
CHAPTER 1 INVENTORIES (IAS 2)
1.1 OBJECTIVE AND SCOPE
1.2 DEFINITIONS
1.3 MEASUREMENT OF INVENTORIES
1.4 DISCLOSURE
CHAPTER 2 PROPERTY, PLANT AND
EQUIPMENT (IAS 16)
2.1 OBJECTIVE AND SCOPE
2.2 DEFINITIONS
2.3 RECOGNITION
2.4 MEASUREMENT AT RECOGNITION
2.5 MEASUREMENT AFTER RECOGNITION
2.6 DERECOGNITION
2.7 DISCLOSURE
CHAPTER 3 INTANGIBLE ASSETS (IAS 38)
3.1 OBJECTIVE AND SCOPE
3.2 DEFINITIONS
3.3 RECOGNITION AND MEASUREMENT
3.4 RECOGNITION OF AN EXPENSE
3.5 MEASUREMENT AFTER RECOGNITION
3.6 DISCLOSURE
CHAPTER 4 INVESTMENTS IN ASSOCIATES AND
JOINT VENTURES (IAS 28)
4.1 OBJECTIVE AND SCOPE
4.2 DEFINITIONS
4.3 SIGNIFICANT INFLUENCE
4.4 EQUITY METHOD
4.5 APPLICATION OF THE EQUITY METHOD
4.6 SEPARATE FINANCIAL STATEMENTS
CHAPTER 5 LEASES (IFRS 16)
5.1 OBJECTIVE AND SCOPE
5.2 IDENTIFYING A LEASE
5.3 RECOGNITION
5.4 MEASUREMENT
5.5 DISCLOSURE
5.6 LESSOR
CHAPTER 6 REVENUE FROM CONTRACTS WITH
CUSTOMERS (IFRS 15)
6.1 OBJECTIVE AND SCOPE
6.2 RECOGNITION
6.3 MEASUREMENT
6.4 DISCLOSURE
CHAPTER 7 FAIR VALUE MEASUREMENT
( IFRS 13)
7.1 OBJECTIVE AND SCOPE
7.2 MEASUREMENT
7.3 DISCLOSURE
CHAPTER 8 FINANCIAL INSTRUMENTS : PRESENTATION (IAS 32)
8.1 OBJECTIVE AND SCOPE
8.2 DEFINITIONS
8.3 PRESENTATION
CHAPTER 9 PRESENTATION OF FINANCIAL
STATEMENTS (IAS 1)
9.1 OBJECTIVE AND SCOPE
9.2 DEFINITIONS
9.3 FINANCIAL STATEMENTS
9.4 STRUCTURE AND CONTENT
CHAPTER 10 ABOUT THE GASB
10.1 INTRODUCTION
10.2 DIVERSE PERSPECTIVES
10.3 ADVISORY COUNCIL
10.4 CONSULTATIVE GROUPS AND TASK FORCES
10.5 SUMMARY OF CONCEPTS STATEMENT NO.1 -85
1.1 OBJECTIVE AND SCOPE
1.2 DEFINITIONS
1.3 MEASUREMENT OF INVENTORIES
1.4 DISCLOSURE
CHAPTER 2 PROPERTY, PLANT AND
EQUIPMENT (IAS 16)
2.1 OBJECTIVE AND SCOPE
2.2 DEFINITIONS
2.3 RECOGNITION
2.4 MEASUREMENT AT RECOGNITION
2.5 MEASUREMENT AFTER RECOGNITION
2.6 DERECOGNITION
2.7 DISCLOSURE
CHAPTER 3 INTANGIBLE ASSETS (IAS 38)
3.1 OBJECTIVE AND SCOPE
3.2 DEFINITIONS
3.3 RECOGNITION AND MEASUREMENT
3.4 RECOGNITION OF AN EXPENSE
3.5 MEASUREMENT AFTER RECOGNITION
3.6 DISCLOSURE
CHAPTER 4 INVESTMENTS IN ASSOCIATES AND
JOINT VENTURES (IAS 28)
4.1 OBJECTIVE AND SCOPE
4.2 DEFINITIONS
4.3 SIGNIFICANT INFLUENCE
4.4 EQUITY METHOD
4.5 APPLICATION OF THE EQUITY METHOD
4.6 SEPARATE FINANCIAL STATEMENTS
CHAPTER 5 LEASES (IFRS 16)
5.1 OBJECTIVE AND SCOPE
5.2 IDENTIFYING A LEASE
5.3 RECOGNITION
5.4 MEASUREMENT
5.5 DISCLOSURE
5.6 LESSOR
CHAPTER 6 REVENUE FROM CONTRACTS WITH
CUSTOMERS (IFRS 15)
6.1 OBJECTIVE AND SCOPE
6.2 RECOGNITION
6.3 MEASUREMENT
6.4 DISCLOSURE
CHAPTER 7 FAIR VALUE MEASUREMENT
( IFRS 13)
7.1 OBJECTIVE AND SCOPE
7.2 MEASUREMENT
7.3 DISCLOSURE
CHAPTER 8 FINANCIAL INSTRUMENTS : PRESENTATION (IAS 32)
8.1 OBJECTIVE AND SCOPE
8.2 DEFINITIONS
8.3 PRESENTATION
CHAPTER 9 PRESENTATION OF FINANCIAL
STATEMENTS (IAS 1)
9.1 OBJECTIVE AND SCOPE
9.2 DEFINITIONS
9.3 FINANCIAL STATEMENTS
9.4 STRUCTURE AND CONTENT
CHAPTER 10 ABOUT THE GASB
10.1 INTRODUCTION
10.2 DIVERSE PERSPECTIVES
10.3 ADVISORY COUNCIL
10.4 CONSULTATIVE GROUPS AND TASK FORCES
10.5 SUMMARY OF CONCEPTS STATEMENT NO.1 -85
