国际会计准则目录

1、国际会计准则目录The unaccompanied IASs and their technical summariesUnaccompanied IFRSs in English as of 1 January 2019 and their technical summaries in a number of languagesTechnicalUnaccompanied summary IFRSs in English (login required)in English as at 1 January 2019Resu menes de NIIF y NIC: Espa?ol 2019R

2、esumos de IFRSs e IASs - Portugu e s (2019)IFRS 七IAS 要約-日本語2019n/an/a EstruturaConceptual -ResumoTs cnicon/a 2019年財務報告尢Marco ConceptualPrefacen/a Framework Technical SummaryFramework概念厶乃一夕IFRS 1First-time Adoption of International Financial Reporting StandardsIFRS 1 Technical SummaryNIIF 1Adopci o n

3、, porPrimera Vez, delasNormas Intern aci on ales de Informaci o nFinan cieraIFRS 1Adop?opelaPrimeira Vez das NormasInternacionais de Relato FinanceiroIFRS 第1号国際財務報告基準初度適用IFRS 2Share-based PaymentIFRS 2 Technical SummaryNIIF 2 PagosBasados en AccionesIFRS 2 Pagamento com Base emAc?esIFRS 第 2 号株式報酬IFR

4、S 3Business CombinationsIFRS 3 Technical SummaryNIIF 3 Combinaciones de EmpresasIFRS 3 Concentra?es de ActividadesEmpresariaisIFRS 第 3 号企業結合IFRS 4Insurance IFRS 4 ContractsTechnical SummaryNIIF 4Contratos de SegurosIFRS 4 Contratos de Seguro IFRS 第 4 号保険契約IFRS 5Non-current Assets Held for Sale and D

5、iscontinued OperationsIFRS 5 Technical SummaryNIIF 5Activos no Corrientes Mantenidospara la Venta y OperacionesDiscontinuadasIFRS5ActivosN?oCorrentesDetidospara Venda eIFRS 第 5 号売UnidadesOperacionaisDescontinuadas 却目的疋保有丁召非流動資産及厂非継続事業IFRS 6Exploration for and evaluation of Mineral ResourceIFRS 6 Tec

6、hnical SummaryNIIF 6Exploraci o n y Evaluaci o n de RecursosM in eralesIFRS 6 Explora?o eAvalia?o de RecursosMineraisIFRS 第6号鉱物資源探査及厂評価IFRS 7Financial Instruments: DisclosuresRevelarIFRS 7 Technical SummaryNIIF 7 InstrumentosFinancieros: Informacio n aIFRS 7InstrumentosFinanceiros: Divulga?esIFRS 第

7、7 号金融商品：開示IFRS 8Operating IFRS 8 SegmentsTechnical SummaryNIIF 8 Operating SegmentsIFRS 8SegmentosOperacionaisIFRS 第8号事業IFRS 9Financial InstrumentsIFRS 9 Technical SummaryNIIF 9 InstrumentosFinancierosIFRS 第 9 号金国际财务报告准则前言国际财务报告准则第 1 号（ IFRS 1 ）首次采用国际财务报告准则国际财务报告准则第2号（IFRS 2 ）以股份为基础的支付国际财务报告准则第 3号（IFRS 3 ）企业合并 国际财务报告准则第 4号（IFRS 4）保险合同国际财务报告准则第5号（IFRS 5）持有待售的非流动资产和终止经营国际财务报告准则第6号（IFRS 6）矿产资源的勘查与评估国际财务报告准则第7号（IFRS 7）金融工具：披露国际财务报告准则第 8号（IFRS 8）经营分部 国际财务报告准则第9号（IF