1、國際會計準則目錄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號國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 號株式報酬IFR

4、S 3Business CombinationsIFRS 3 Technical SummaryNIIF 3 Combinaciones de EmpresasIFRS 3 Concentra?es de ActividadesEmpresariaisIFRS 第 3 號企業結合IFRS 4Insurance IFRS 4 ContractsTechnical SummaryNIIF 4Contratos de SegurosIFRS 4 Contratos de Seguro IFRS 第 4 號保険契約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 號売UnidadesOperacionaisDescontinuadas 卻目的疋保有丁召非流動資産及廠非継続事業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號鉱物資源探査及廠評価IFRS 7Financial Instruments: DisclosuresRevelarIFRS 7 Technical SummaryNIIF 7 InstrumentosFinancieros: Informacio n aIFRS 7InstrumentosFinanceiros: Divulga?esIFRS 第

7、7 號金融商品：開示IFRS 8Operating IFRS 8 SegmentsTechnical SummaryNIIF 8 Operating SegmentsIFRS 8SegmentosOperacionaisIFRS 第8號事業IFRS 9Financial InstrumentsIFRS 9 Technical SummaryNIIF 9 InstrumentosFinancierosIFRS 第 9 號金國際財務報告準則前言國際財務報告準則第 1 號（ IFRS 1 ）首次采用國際財務報告準則國際財務報告準則第2號（IFRS 2 ）以股份為基礎的支付國際財務報告準則第 3號（IFRS 3 ）企業合并 國際財務報告準則第 4號（IFRS 4）保險合同國際財務報告準則第5號（IFRS 5）持有待售的非流動資產和終止經營國際財務報告準則第6號（IFRS 6）礦產資源的勘查與評估國際財務報告準則第7號（IFRS 7）金融工具：披露國際財務報告準則第 8號（IFRS 8）經營分部 國際財務報告準則第9號（IF