Kok-chè Châi-bū Pò-tō Chún-chek

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

國際 (Kok-chè)財務 (Châi-bū)報導 (Pò-tō)準則 (Chún-chek) (國際財務報導準則，英語: International Financial Reporting Standards)， sok-siáIFRS，是 (sī)IFRS基金會 (Ki-kim-hōe)佮 (kap)國際會計 (Kòe-kè)準則理事會 (Lí-sū-hōe) (IASB) 發佈 (hoat-pò͘)的 (ê)會計準則，予 (hō͘)世界 (sè-kài)各人 (kok-lâng)攏 (lóng)會當 (ē-tàng)了解 (liáu-kái)佮 (kah)比較 (pí-kàu)佇 (tī)無仝 (bô-kâng)國家 (kok-ka)的公司 (kong-si)的財務報表 (pò-pió). 這 (Chit)个 (ê)準則對 (tùi)一 (chi̍t)个有 (ū)股票 (kó͘-phiò)抑是 (ia̍h-sī)證券 (chèng-koàn)佇股市 (kó͘-chhī)等面 (téng-bīn)買賣 (bé-bē)的公司是重要的 (tiōng-iàu--ê)。

準則列單 (lia̍t-toaⁿ)

• IFRS 1 (頭擺 (Thâu-pái)採用 (chhái-iōng)國際財務報導準則)
• IFRS 2 (股份 (Kó͘-hūn)基礎 (ki-chhó͘)的布泅 (pò͘-siû))
• IFRS 3 (企業 (Khì-gia̍p)合併 (ha̍p-pèng))
• IFRS 4 (保險 (Pó-hiám)合約 (ha̍p-iok))
• IFRS 5 (待未 (Thāi-bē)非流動 (hui-liû-tōng)資產 (chu-sán)佮程業 (thêng-gia̍p)的單位 (tan-ūi))
• IFRS 6 (礦產 (Khòng-sán)資源 (chu-goân)的探堪 (thàm-kham)佮爿古 (pêng-kó͘))
• IFRS 7 (金融 (Kim-iông)工具 (kang-kū): 透路 (Thàu-lō͘))
• IFRS 8 (營運 (Êng-ūn)部門 (pō͘-mn̂g))
• IFRS 9 (金融工具)
• IFRS 10 (綜合 (Chong-ha̍p)財務報表)
• IFRS 11 (聯合 (Liân-ha̍p)協義 (hia̍p-gī))
• IFRS 12 (對其他 (kî-tha)個體 (kò-thé)的權益 (koân-ek)的透露 (thàu-lō͘))
• IFRS 13 (公允 (Kong-ún)價值 (kè-ta̍t)的評估 (phêng-kó͘))
• IFRS 14 (管濟 (Koán-chè)延期 (iân-kî)數目 (siàu-ba̍k))
• IFRS 15 (客戶 (Kheh-hō͘)合約的收入 (siu-ji̍p))
• IFRS 16 (組約 (Cho͘-iok))
• IFRS 17 (保險合約)