Title Copyright BV2009.doc

此文档收集于网络，如有侵权，请联系网站删除International Financial Reporting Standardsas issued at 1 January 2009The consolidated text of International Financial Reporting Standards (IFRSs) including International Accounting Standards (IASs) and Interpretations together with their accompanying documents as issued at 1 January 2009International Accounting Standards Board30 Cannon StreetLondon EC4M 6XHUnited KingdomTelephone: +44 (0)20 7246 6410Fax: +44 (0)20 7246 6411Email: Publications Telephone: +44 (0)20 7332 2730Publications Fax: +44 (0)20 7332 2749Publications Email: Web: IFRSs together with their accompanying documents are issued by the International Accounting Standards Board (IASB),30 Cannon Street, London EC4M 6XH, United Kingdom. Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411Email: Web: ISBN: 978-1-905590-90-2 Copyright 2009 International Accounting Standards Committee Foundation (IASCF). International Financial Reporting Standards, International Accounting Standards, Interpretations, Exposure Drafts, and other IASB publications are copyright of the IASCF. The approved text of International Financial Reporting Standards, including International Accounting Standards and Interpretations, is that issued by the IASB in the English language. Copies may be obtained from the IASCF Publications Department. Please address publication and copyright matters to: IASC Foundation Publications Department30 Cannon Street, London EC4M 6XH, United Kingdom. Telephone: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749 Email: Web: All rights reserved. No part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from the IASCF. The IASB, the IASCF, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise. The IASB logo/Hexagon Device, eIFRS, IAS, IASB, IASC, IASCF, IASs, IFRIC, IFRS, IFRSs, International Accounting Standards, International Financial Reporting Standards and SIC are Trade Marks of the IASCF. ContentsChanges in this edition1Introduction to this edition5IASC Foundation Constitution15Due Process Handbook for the IASB29Due Process Handbook for the IFRIC55Preface to International Financial Reporting Standards67Framework for the Preparation and Presentation of Financial Statements73International Financial Reporting Standards (IFRSs)IFRS 1 First-time Adoption of International Financial Reporting Standards99IFRS 2 Share-based Payment195IFRS 3 Business Combinations331IFRS 4 Insurance Contracts535IFRS 5 Non-current Assets Held for Sale and Discontinued Operations673IFRS 6 Exploration for and Evaluation of Mineral Resources725IFRS 7Financial Instruments: Disclosures755IFRS 8Operating Segments827International Accounting Standards (IASs)IAS 1Presentation of Financial Statements891IAS 2Inventories979IAS 7Statement of Cash Flows999IAS 8Accounting Policies, Changes in Accounting Estimates and Errors1021IAS 10Events after the Reporting Period1053IAS 11Construction Contracts1067IAS 12Income Taxes1083IAS 16Property, Plant and Equipment1141IAS 17Leases1177IAS 18Revenue1205IAS 19Employee Benefits1225IAS 20Accounting for Government Grants and Disclosure of Government Assistance1347IAS 21The Effects of Changes in Foreign Exchange Rates1359IAS 23Borrowing Costs1393IAS 24Related Party Disclosures1413IAS 26Accounting and Reporting by Retirement Benefit Plans1429IAS 27Consolidated and Separate Financial Statements 1441IAS 28Investments in Associates1493IAS 29Financial Reporting in Hyperinflationary Economies1517IAS 31Interests in Joint Ventures1527IAS 32Financial Instruments: Presentation1551IAS 33Earnings per Share1641IAS 34Interim Financial Reporting1697IAS 36Impairment of Assets1723IAS 37Provisions, Contingent Liabilities and Contingent Assets1877IAS 38Intangible Assets1911IAS 39Financial Instruments: Recognition and Measurement1983IAS 40Investment Property2299IAS 41Agriculture2345InterpretationsIFRIC 1Changes in Existing Decommissioning, Restoration and Similar Liabilities2389IFRIC 2Members Shares in Co-operative Entities and Similar Instruments2409IFRIC 4Determining whether an Arrangement contains a Lease2427IFRIC 5Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds2449IFRIC 6Liabilities arising from Participating in a Specific MarketWaste Electrical and Electronic Equipment2465IFRIC 7Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies2473IFRIC 8Scope of IFRS 22491IFRIC 9Reassessment of Embedded Derivatives2501IFRIC 10Interim Financial Reporting and Impairment2511IFRIC 11IFRS 2Group and Treasury Share Transactions2519IFRIC 12Service Concession Arrangements2531IFRIC 13Customer Loyalty Programmes2573IFRIC 14IAS 19The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction2589IFRIC 15Agreements for the Construction of Real Estate2611IFRIC 16Hedges of a Net Investment in a Foreign Operation2631IFRIC 17Distributions of Non-cash Assets to Owners2655SIC-7Introduction of the Euro2677SIC-10Government AssistanceNo Specific Relation to Operating Activities2683SIC-12ConsolidationSpecial Purpose