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Accounting Standards for Non-Public Entities
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| No. | Title |
|---|---|
| Conceptual Framework | |
| 1 | Purpose, Structure and Application |
| 2 | Preparation and Presentation of Financial Statements 1 |
| 3 | Preparation and Presentation of Financial Statements 2 |
| 4 | Consolidated Financial Statements |
| 5 | Accounting Policies, Changes in Accounting Estimates and Errors |
| 6 | Financial Asset · Financial Liabilities |
| 7 | Inventories |
| 8 | Equity Method |
| 9 | Joint Venture Investment |
| 10 | Property, Plant and Equipment |
| 11 | Intangible Assets |
| 12 | Business Combinations |
| 13 | Leases |
| 14 | Provisions, Contingent Liabilities, Contingent Assets |
| 15 | Equity |
| 16 | Revenue |
| 17 | Accounting for Government Grants |
| 18 | Borrowing Costs |
| 19 | Share-based Payment |
| 20 | Impairment of Assets |
| 21 | Employee Benefits |
| 22 | Income Taxes Accounting |
| 23 | The Effects of Changes in Foreign Exchange Rates |
| 24 | Events after the Reporting Period |
| 25 | Related Party Disclosures |
| 26 | Earnings per Share |
| 27 | Special Activities |
| 28 | Discontinued Business |
| 29 | Interim Financial Statements |
| 30 | First-time Adoption of Accounting Standards for Non-Public Entities |
| 31 | Exceptions to Accounting for Small and Medium-Sized Entities |
| 32 | Common control transactions |
| 33 | Greenhouse-Gas Emission Permits and Emission Liability |
| Effective Dates and Transition Methods | |
| [Supplementary Standards] | Accounting Standards for the Insurance Industry |
| [Interpretation 56-90] | Accounting for lease and sale apartment of construction business |