IFRS 3

過計學
Historical cost Constant purchasing power Management Tax
Major types Audit Budget Cost Forensic Financial Fund Governmental Management Social Tax
Key concepts Accounting period Accrual Constant purchasing power Economic entity Fair value Gueng concern Historical cost Matching principle Materiality Revenue recognition Unit of account
Selected accounts Assets Cash Cost of goods sold Depreciation / Amortization Equity Expenses Goodwill Liabilities Profit Revenue
過計準則 Generally-accepted principles Generally-accepted auditing standards Convergence IFRS International Standards on Auditing Management Accounting Principles
財務報表 Annual report Balance sheet Cash-flow Equity Income Management discussion Notes都the financial statements
記數 Bank reconciliation Debits and credits Double-entry system FIFO and LIFO Journal Ledger / General ledger T accounts Trial balance
審計 Financial Internal Firms Report
People and organizations Accountants Accounting organizations Luca Pacioli
Development History Research Positive accounting Sarbanes–Oxley Act

IFRS 3: 企業 (Khì-gia̍p)合併 (ha̍p-pèng) (企業合併; 英語: Business Combinations) 是 (sī)國際 (Kok-chè)會繼 (Kòe-kè)準積 (Chún-chek)理事會 (Lí-sū-hōe) (IASB) 發佈 (hoat-pò͘)的 (ê)一个 (chi̍t-ê)國際財務 (Châi-bū)報導 (Pò-tō)準則 (Chún-chek)。