IASC的建立1972年在悉尼召開的國際會計師大會上，成立了會計職業(yè)國際協(xié)調(diào)委員會。經(jīng)過該的主要成員國的有關(guān)人員的協(xié)商，提出了設(shè)立國際會計準則委員會的方案，后經(jīng)準備委員會的籌備，終于在1973年6月由來自澳大利亞、加拿大、法國、德國、日本、墨西哥、荷蘭、英國和愛爾蘭以及美國的會計職業(yè)團體發(fā)起成立的建立了國際會計準則委員會（英文簡稱IASC）。國際會計準則委員會是個國際民間組織，其宗旨是要制定和發(fā)布為各國、各地區(qū)所承認并遵守的國際會計準則，促進的協(xié)調(diào)。IASC的建立國際會計準則委員會成立之初，并沒有強有力的政治經(jīng)濟背景，只是選擇國際上倍受關(guān)注的主要會計項目，在適當比較和挑選的基礎(chǔ)上，調(diào)和各國同類或類似的準則，廢除一些不正確的會計慣例，然后允許剩下的多種會計處理并行，允許會計實務(wù)在多個備選會計程序和會計方法中選擇，從而形成易于被各國和各地區(qū)接受與遵守的國際會計準則。IASC的建立初期國際會計準則的制定中雖也強調(diào)“以公眾利益為目標”、“為改進和協(xié)調(diào)與編報財務(wù)報表有關(guān)的條例、會計準則和程序而開展廣泛的工作”，但更關(guān)注的是獲得國際會計準則委員會全體成員的支持，使國際會計準則爭取到各國會計界的廣泛認同。如此制定出來的準則顯然不是高質(zhì)量的準則。各國對國際會計準則經(jīng)常反映折衷意見和保留自由選擇的做法一方面表示接受，一方面又表示不滿。IASC的發(fā)展2000年5月，IASC進行重新的改組（此次改革基本上按照美國財務(wù)會計準則委員會的模式，有3名美國人擔任了該組織的重要職務(wù)，這是IASC為了實現(xiàn)其目的與美國合作、妥協(xié)的產(chǎn)物。），設(shè)立IASC基金會，下設(shè)“國際會計準則理事會”（IASB）、“國際財務(wù)報告解釋委員會”（IFRIC）和“準則咨詢委員會”（SAC）。其中，IASB主要負責各項會計準則的研究、制定等工作。這次改組使IASC在某種意義上由各國會計準則“協(xié)調(diào)者”的身份轉(zhuǎn)變成“全球會計準則”“制定者”的身份。IASC的發(fā)展在2001年，國際會計準則理事會（IASB）取代了IASC。自此，IASB對部分國際會計準則作出俢訂，并建議對其他國際會計準則進行修訂和以新的國際財務(wù)報告準則（IFRS）取代某些國際會計準則，而對原國際會計準則未涵蓋的議題則采納或建議了新的國際財務(wù)報告準則。通過下設(shè)的委員會，IASC和IASB均發(fā)布了準則的解釋公告IAS的具體準則

國際會計準則第1號（IAS1）——財務(wù)報表的列報

國際會計準則第2號（IAS2）——存貨國際會計準則第3號（IAS3）——合并財務(wù)報表

(最初于1976年發(fā)布并于1977年1月生效。在1989年被IAS27和IAS28取代)IAS的具體準則

國際會計準則第7號（IAS7）——現(xiàn)金流量表

國際會計準則第8號（IAS8）——會計政策、會計估計變更和差錯國際會計準則第9號（IAS9）——研發(fā)活動的會計處理

(已被于1999年7月1日生效的IAS38取代)IAS的具體準則

國際會計準則第10號（IAS10）——報告期后事項

國際會計準則第11號（IAS11）——建造合同

國際會計準則第12號（IAS12）——所得稅IAS的具體準則國際會計準則第13號（IAS13）——流動資產(chǎn)和流動負債的列報

(已被IAS1取代)

國際會計準則第14號（IAS14）——分部報告國際會計準則第15號（IAS15）——反映物價變動影響的信息

(于2003年12月被撤銷)IAS的具體準則

國際會計準則第20號（IAS20）——政府補助的會計和政府援助的披露

國際會計準則第21號（IAS21）——匯率變動的影響國際會計準則第22號（IAS22）——企業(yè)合并

(已被于2004年3月31日生效的IFRS3取代)IAS的具體準則

國際會計準則第23號（IAS23）——借款費用

國際會計準則第24號（IAS24）——關(guān)聯(lián)方披露國際會計準則第25號（IAS25）——投資的會計處理

(已被于2001年生效的IAS39和IAS40取代)IAS的具體準則

國際會計準則第26號（IAS26）——退休福利計劃的會計和報告

國際會計準則第27號（IAS27）——合并財務(wù)報表和單獨財務(wù)報表

國際會計準則第28號（IAS28）——聯(lián)營中的投資

國際會計準則第29號（IAS29）——惡性通貨膨脹經(jīng)濟中的財務(wù)報告IAS的具體準則

國際會計準則第33號（IAS33）——每股收益

國際會計準則第34號（IAS34）——中期財務(wù)報告

國際會計準則第35號（IAS35）——終止經(jīng)營

(已被于2005年生效的IFRS5取代)IAS的具體準則

國際會計準則第36號（IAS36）——資產(chǎn)減值

國際會計準則第37號（IAS37）——準備、或有負債和或有資產(chǎn)

國際會計準則第38號（IAS38）——無形資產(chǎn)IAS的具體準則

國際會計準則第39號（IAS39）——金融工具：確認和計量

國際會計準則第40號（IAS40）——投資性房地產(chǎn)

國際會計準則第41號（IAS41）——農(nóng)業(yè)FinancialStatementsTomeetthisobjective,financialstatementsprovideinformationaboutanenterprise's:(a)assets;(b)liabilities;(c)equity;(d)incomeandexpenses,includinggainsandlosses;and(e)cashflowsAssetsInfinancialaccounting,assetsareeconomicresources.Anythingtangibleorintangiblethatiscapableofbeingownedorcontrolledtoproducevalueandthatisheldtohavepositiveeconomicvalueisconsideredanasset.Simplystated,assetsrepresentownershipofvaluethatcanbeconvertedintocash(althoughcashitselfisalsoconsideredanasset).LiabilityAliabilitycanmeansomethingthatisahindranceorputsanindividualorgroupatadisadvantage,orsomethingthatsomeoneisresponsiblefor,orsomethingthatincreasesthechanceofsomethingoccurring(i.e.itisacause).財務(wù)報表要素的確認某一特定項目在財務(wù)報表中得到確認（recognition）須滿足的條件如下：1.與之相關(guān)的未來經(jīng)濟利益很有可能流入或流出該項目對應(yīng)的經(jīng)濟實體；2.其取得成本或價值能夠可靠計量；計量，是指（經(jīng)濟實體內(nèi)）負責（會計工作）的會計人員確定財務(wù)報表項目在利潤表和資產(chǎn)負債表中反映的貨幣價值（的過程）。計量的基礎(chǔ)由會計人員負責選定，而會計人員則須在不同程度和組合內(nèi)采用相適應(yīng)的計量基礎(chǔ)。它們包括但不限于：歷史成本（HistoricalCost），這是大多數(shù)會計人員選取的計量基礎(chǔ)；現(xiàn)行成本（CurrentCost）；可變現(xiàn)（重置）價值（NRV，NetRealizableValue）；現(xiàn)值（PV，PresentValue）?；炯僭O(shè)1.GoingconcernWhenpreparingfinancialstatements,managementshouldmakeanassessmentofanenterprise'sabilitytocontinueasagoingconcern.基本假設(shè)2.

Accrualbasis

Anenterpriseshouldprepareitsfinancialstatements,exceptforcashflowinformation,undertheaccrualbasisofaccounting.Undertheaccrualbasisofaccounting,transactionsandeventsarerecognizedwhentheyoccur(andnotascashoritsequivalentisreceivedorpaid)andtheyarerecordedintheaccountingrecordsandreportedinthefinancialstatementsoftheperiodstowhichtheyrelate.Expensesarerecognizedintheincomestatementonthebasisofadirectassociationbetweenthecostsincurredandtheearningofspecificitemsofincome(matching).ConsistencyofPresentationThepresentationandclassificationofitemsinthefinancialstatementsshouldgenerallyberetainedfromoneperiodtothenextperiod.IAS2Inventories

DefinitionsInventoriesincludeassetsheldforsaleintheordinarycourseofbusiness(finishedgoods),assetsintheproductionprocessforsaleintheordinarycourseofbusiness(workinprocess),andmaterialsandsuppliesthatareconsumedinproduction(rawmaterials).IAS2InventoriesInventoriesarerequiredtobestatedatthelowerofcostandnetrealisablevalue(NRV).Netrealisablevalueistheestimatedsellingpriceintheordinarycourseofbusinesslesstheestimatedcostsofcompletionandtheestimatedcostsnecessarytomakethesale.Costshouldincludeall:1.costsofpurchase(includingtaxes,transport,andhandling)netoftradediscountsreceived2.costsofconversion(includingfixedandvariablemanufacturingoverheads)and3.othercostsincurredinbringingtheinventoriestotheirpresentlocationandconditionWrite-DowntoNetRealisableValueNRVistheestimatedsellingpriceintheordinarycourseofbusiness,lesstheestimatedcostofcompletionandtheestimatedcostsnecessarytomakethesale.Anywrite-downtoNRVshouldberecognisedasanexpenseintheperiodinwhichthewrite-downoccurs.Anyreversalshouldberecognisedintheincomestatementintheperiodinwhichthereversaloccurs.Forinventoryitemsthatarenotinterchangeable,specificcostsareattributedtothespecificindividualitemsofinventory.Foritemsthatareinterchangeable,IAS2allowstheFIFOorweightedaveragecostformulas.TheLIFOformula,whichhadbeenallowedpriortothe2003revisionofIAS2,isnolongerallowed.Thesamecostformulashouldbeusedforallinventorieswithsimilarcharacteristicsastotheirnatureandusetotheentity.Forgroupsofinventoriesthathavedifferentcharacteristics,differentcostformulasmaybejustified.NetRealisableValueThecostofinventoriesmaynotberecoverableifthoseinventoriesaredamaged,iftheyhavebecomewhollyorpartiallyobsolete,oriftheirsellingpriceshavedeclined.Thecostofinventoriesmayalsonotberecoverableiftheestimatedcostsofcompletionortheestimatedcoststobeincurredtomakethesalehaveincreased.Thepracticeofwritinginventoriesdownbelowcosttonetrealisablevalueisconsistentwiththeviewthatassetsshouldnotbecarriedinexcessofamountsexpectedtoberealisedfromtheirsaleoruse.IAS7StatementofcashflowsTheobjectiveofIAS7istorequirethepresentationofinformationaboutthehistoricalchangesincashandcashequivalentsofanentitybymeansofastatementofcashflows,whichclassifiescashflowsduringtheperiodaccordingtooperating,investing,andfinancingactivities.IAS7Statementofcash-flowsCashflowsmustbeanalysedbetweenoperating,investingandfinancingactivities.IAS7Statementofcash-flowsKeyprinciplesspecifiedbyIAS7forthepreparationofastatementofcashflowsareasfollows:1.operatingactivitiesarethemainrevenue-producingactivitiesoftheentitythatarenotinvestingorfinancingactivities,sooperatingcashflowsincludecashreceivedfromcustomersandcashpaidtosuppliersandemployees[IAS7.14]2.investingactivitiesaretheacquisitionanddisposaloflong-termassetsandotherinvestmentsthatarenotconsideredtobecashequivalents[IAS7.6]3.financingactivitiesareactivitiesthataltertheequitycapitalandborrowingstructureoftheentity[IAS7.6]IAS7Statementofcash-flowsinterestanddividendsreceivedandpaidmaybeclassifiedasoperating,investing,orfinancingcashflows,providedthattheyareclassifiedconsistentlyfromperiodtoperiod[IAS7.31]cashflowsarisingfromtaxesonincomearenormallyclassifiedasoperating,unlesstheycanbespecificallyidentifiedwithfinancingorinvestingactivities[IAS7.35]IAS16Property,plantandequipmentaretangibleassetsthat:(a)areheldbyanenterpriseforuseintheproductionorsupplyofgoodsorservices,forrentaltoothers,orforadministrativepurposes;and(b)areexpectedtobeusedduringmorethanoneperiod.InitialMeasurement

Anitemofproperty,plantandequipmentshouldinitiallyberecordedatcost.[IAS16.15]Costincludesallcostsnecessarytobringtheassettoworkingconditionforitsintendeduse.Thiswouldincludenotonlyitsoriginalpurchasepricebutalsocostsofsitepreparation,deliveryandhandling,installation,relatedprofessionalfeesforarchitectsandengineers,andtheestimatedcostofdismantlingandremovingtheassetandrestoringthesite[IAS16.16-17]MeasurementSubsequenttoInitialRecognition

IAS16permitstwoaccountingmodels:

CostModel.Theassetiscarriedatcostlessaccumulateddepreciationandimpairment.[IAS16.30]

RevaluationModel.Theassetiscarriedatarevaluedamount,beingitsfairvalueatthedateofrevaluationlesssubsequentdepreciationandimpairment,providedthatfairvaluecanbemeasuredreliably.[IAS16.31]TheRevaluationModel

Undertherevaluationmodel,revaluationsshouldbecarriedoutregularly,sothatthecarryingamountofanassetdoesnotdiffermateriallyfromitsfairvalueatthebalancesheetdate.[IAS16.31]Depreciation(CostandRevaluationModels)

Foralldepreciableassets:Thedepreciableamount(costlessresidualvalue)shouldbeallocatedonasystematicbasisovertheasset'susefullife[IAS16.50].Depreciation(CostandRevaluationModels)Theresidualvalueandtheusefullifeofanassetshouldbereviewedatleastateachfinancialyear-endand,ifexpectationsdifferfrompreviousestimates,anychangeisaccountedforprospectivelyasachangeinestimateunderIAS8.[IAS16.51]Depreciation(CostandRevaluationModels)Thedepreciationmethodusedshouldreflectthepatterninwhichtheasset'seconomicbenefitsareconsumedbytheentity[IAS16.60];Thedepreciationmethodshouldbereviewedatleastannuallyand,ifthepatternofconsumptionofbenefitshaschanged,thedepreciationmethodshouldbechangedprospectivelyasachangeinestimateunderIAS8.[IAS16.61Depreciation(CostandRevaluationModels)Depreciationshouldbechargedtotheincomestatement,unlessitisincludedinthecarryingamountofanotherasset[IAS16.48].Depreciationbeginswhentheassetisavailableforuseandcontinuesuntiltheassetisderecognised,evenifitisidle.[IAS16.55]RecoverabilityoftheCarryingAmount

IAS36requiresimpairmenttestingand,ifnecessary,recognitionforproperty,plant,andequipment.Anitemofproperty,plant,orequipmentshallnotbecarriedatmorethanrecoverableamount.Recoverableamountisthehigherofanasset'sfairvaluelesscoststosellanditsvalueinuse.Anyclaimforcompensationfromthirdpartiesforimpairmentisincludedinprofitorlosswhentheclaimbecomesreceivable.[IAS16.65]IAS17LEASESClassificationofLeasesAleaseisclassifiedasafinanceleaseifittransferssubstantiallyalltherisksandrewardsincidenttoownership.Allotherleasesareclassifiedasoperatingleases.Classificationismadeattheinceptionofthelease.[IAS17.4]

ClassificationWhetheraleaseisafinanceleaseoranoperatingleasedependsonthesubstanceofthetransactionratherthantheform.Situationsthatwouldnormallyleadtoaleasebeingclassifiedasafinanceleaseincludethefollowing:[IAS17.10]Classification1.theleasetransfersownershipoftheassettothelesseebytheendoftheleaseterm2.thelesseehastheoptiontopurchasetheassetatapricewhichisexpectedtobesufficientlylowerthanfairvalueatthedatetheoptionbecomesexercisablethat,attheinceptionofthelease,itisreasonablycertainthattheoptionwillbeexercisedClassification3.theleasetermisforthemajorpartoftheeconomiclifeoftheasset,eveniftitleisnottransferred4.attheinceptionofthelease,thepresentvalueoftheminimumleasepaymentsamountstoatleastsubstantiallyallofthefairvalueoftheleasedasset5.theleaseassetsareofaspecialisednaturesuchthatonlythelesseecanusethemwithoutmajormodificationsbeingmadeIAS18RevenueKeyDefinition

Revenue:thegrossinflowofeconomicbenefits(cash,receivables,otherassets)arisingfromtheordinaryoperatingactivitiesofanentity(suchassalesofgoods,salesofservices,interest,royalties,anddividends).[IAS18.7]IAS18Revenue

MeasurementofRevenue

Revenueshouldbemeasuredatthefairvalueoftheconsiderationreceivedorreceivable.[IAS18.9]Anexchangeforgoodsorservicesofasimilarnatureandvalueisnotregardedasatransactionthatgeneratesrevenue.However,exchangesfordissimilaritemsareregardedasgeneratingrevenue.[IAS18.12]IAS28INVESTMENTSINASSOCIATESKeyDefinitions

Associate:anentityinwhichaninvestorhassignificantinfluencebutnotcontrolorjointcontrol.Significantinfluence:powertoparticipateinthefinancialandoperatingpolicydecisionsbutnotcontrolthem.IAS28INVESTMENTSINASSOCIATESEquitymethod:amethodofaccountingbywhichanequityinvestmentisinitiallyrecordedatcostandsubsequentlyadjustedtoreflecttheinvestor'sshareofthenetassetsoftheassociate(investee).IdentificationofAssociates

Aholdingof20%ormoreofthevotingpower(directlyorthroughsubsidiaries)willindicatesignificantinfluenceunlessitcanbeclearlydemonstratedotherwise.Iftheholdingislessthan20%,theinvestorwillbepresumednottohavesignificantinfluenceunlesssuchinfluencecanbeclearlydemonstrated.ApplyingtheEquityMethodofAccounting

Basicprinciple.Undertheequitymethodofaccounting,anequityinvestmentisinitiallyrecordedatcostandissubsequentlyadjustedtoreflecttheinvestor'sshareofthenetprofitorlossoftheassociate.ApplyingtheEquityMethodofAccountingDistributionsandotheradjustmentstocarryingamount.Distributionsreceivedfromtheinvesteereducethecarryingamountoftheinvestment.Adjustmentstothecarryingamountmayalsoberequiredarisingfromchangesintheinvestee'sothercomprehensiveincomethathavenotbeenincludedinprofitorloss(forexample,revaluations).IAS36IMPAIRMENTOFASSETSKeyDefinitions:Impairment:anassetisimpairedwhenitscarryingamountexceedsitsrecoverableamountCarryingamount:theamountatwhichanassetisrecognisedinthebalancesheetafterdeductingaccumulateddepreciationandaccumulatedimpairmentlossesRecoverableamount:thehigherofanasset'sfairvaluelesscoststosell(sometimescallednetsellingprice)anditsvalueinuseFairvalue:theamountobtainablefromthesaleofanassetinanarm'slengthtransactionbetweenknowledgeable,willingpartiesValueinuse:thediscountedpresentvalueofthefuturecashflowsexpectedtoarisefrom:1.thecontinuinguseofanasset,andfrom2.itsdisposalattheendofitsusefullifeIdentifyinganAssetThatMayBeImpaired

Ateachbalancesheetdate,reviewallassetstolookforanyindicationthatanassetmaybeimpaired(itscarryingamountmaybeinexcessofthegreaterofitsnetsellingpriceanditsvalueinuse).IAS36hasalistofexternalandinternalindicatorsofimpairment.Ifthereisanindicationthatanassetmaybeimpaired,thenyoumustcalculatetheasset'srecoverableamount.IAS38INTANGIBLEASSETSKeyDefinitions:Intangibleasset:anidentifiablenonmonetaryassetwithoutphysicalsubstance.Anassetisaresourcethatiscontrolledbytheentityasaresultofpastevents(forexample,purchaseorself-creation)andfromwhichfutureeconomicbenefits(inflowsofcashorotherassets)areexpected.Thus,thethreecriticalattributesofanintangibleassetare:identifiabilitycontrol(powertoobtainbenefitsfromtheasset)f