國際財務(wù)報告準(zhǔn)則（IFRS，International Financial ReportingStandards）是國際會計準(zhǔn)則理事會 (IASB) 所頒布的易于各國在跨國經(jīng)濟往來時執(zhí)行的一項標(biāo)準(zhǔn)的會計制度。 IFRS是全球統(tǒng)一的財務(wù)規(guī)則，是按照國際標(biāo)準(zhǔn)規(guī)范運作的財務(wù)管理準(zhǔn)則。用于規(guī)范全世界范圍內(nèi)的企業(yè)或其他經(jīng)濟組織的會計運作，使各國的經(jīng)濟利益可在一個標(biāo)準(zhǔn)上得到保護，不至于因參差不一的準(zhǔn)則導(dǎo)致不一樣的計算方式而產(chǎn)生不必要的經(jīng)濟損失。IASB并委托專業(yè)的會計師團體如國際會計師公會（AIA）培訓(xùn)專業(yè)會計師。內(nèi)容共分六部分。
第一部分
財務(wù)會計報告的內(nèi)容
IAS Framework for Preparation and Presentation of Financial Statements
IFRS 1 First-time Adoption of IFRS
Section B Assets and revenue
第二部分
資產(chǎn)與收入
IAS 2 Inventories
IAS 11 Construction Contracts
IAS 16 Property, Plant & Equipment
IAS 18 Revenue
IAS 20 Government Grants and Government Assistance
IAS 23 Borrowing Costs
IAS 32 Financial instruments: Presentation and Disclosure
IAS 36 Impairment of Assets
IAS 38 Intangible Assets
IAS 39 Financial instruments: Recognition and Measurement
IA S 40 Investment Property
Section C Liabilities
第三部分
負債
IAS 10 Events After the Balance Sheet Date
IAS 12 Income Taxes
IAS 17 Leases
IAS 19 Employee Benefits
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
Section D Group accounts
第四部分
合并會計
IFRS 3 Business Combinations
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 27 Consolidated Financial Statements and Accounting for
Investments in Subsidiaries
IAS 28 Accounting for Investments in Associates
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 31 Financial Reporting of Interests in Joint Ventures
Section E Reporting and disclosures
第五部分
列報與披露
IFRS 5 Disposal of Non-current Assets and Presentation of Discontinued
Operations
IAS 1 Presentation of Financial Statements
IAS 7 Cash Flow Statements
IAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in
Accounting Policies
IAS 14 Segment Reporting
IAS 24 Related Party Disclosures
IAS 33 Earnings Per Share
IAS 34 Interim Reporting
Section F Other International Accounting Standards
第六部分
其他國際會計準(zhǔn)則
IFRS 2 Share-based Payment
IFRS 4 Insurance Contracts
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 30 Disclosures in the Financial Statements of Banks
IAS 41 Agriculture
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