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IASC的建立IASC的建立IASC的建立IASC的建立IASC的发展IASC的发展IAS的具体准则IAS的具体准则IAS的具体准则IAS的具体准则IAS的具体准则IAS的具体准则IAS的具体准则IAS的具体准则IAS的具体准则IAS的具体准则IAS的具体准则IAS的具体准则IAS的具体准则IAS1FinancialStatementsAssetsLiabilityEquity财务报表要素的确认基本假设基本假设ConsistencyofPresentationIAS2InventoriesIAS2InventoriesWrite-DowntoNetRealisableValueIAS7StatementofcashflowsIAS7Statementofcash-flowsIAS7Statementofcash-flowsIAS7Statementofcash-flowsIAS16InitialMeasurementMeasurementSubsequenttoInitialRecognitionTheRevaluationModelDepreciation(CostandRevaluationModels)Depreciation(CostandRevaluationModels)Depreciation(CostandRevaluationModels)Depreciation(CostandRevaluationModels)RecoverabilityoftheCarryingAmountIAS17LEASESClassificationClassificationClassificationIAS18RevenueIAS18RevenueIAS28INVESTMENTSINASSOCIATESIAS28INVESTMENTSINASSOCIATESIdentificationofAssociatesApplyingtheEquityMethodofAccountingApplyingtheEquityMethodofAccountingIAS36IMPAIRMENTOFASSETSIdentifyinganAssetThatMayBeImpairedIAS38INTANGIBLEASSETSIAS40INVESTMENTPROPERTYInitialmeasurementMeasurementsubsequenttoinitialrecognitionFairvaluemodelCostModel