最新企業(yè)會計準則2018(程)

1、1企業(yè)會計準則（2018年最新修訂完整版）2目錄企業(yè)會計準則——基本準則.....................................................15第一章總則.............................................................15第二章會計信息質量要求..................................................

2、16第三章資產.............................................................17第四章負債.............................................................18第五章所有者權益........................................................18第六章收入...........

3、..................................................19第七章費用.............................................................20第八章利潤.............................................................20第九章會計計量.........................

4、.................................21（一）歷史成本.......................................................21（二）重置成本.......................................................21（三）可變現凈值.................................................

5、....21（四）現值...........................................................21（五）公允價值.......................................................22第十章財務會計報告......................................................22第十一章附則.............

6、..............................................23企業(yè)會計準則第1號——存貨...................................................23第一章總則..............................................................23第二章確認................................

7、..............................23第三章計量..............................................................24第四章披露..............................................................27企業(yè)會計準則第2號——長期股權投資.................................

8、..........27第一章總則.............................................................28第二章初始計量..........................................................29第三章后續(xù)計量..........................................................30第四章銜接規(guī)

9、定..........................................................35第五章附則.............................................................35企業(yè)會計準則第3號——投資性房地產...........................................35第一章總則........................

10、......................................35第二章確認和初始計量....................................................36第三章后續(xù)計量..........................................................37第四章轉換............................................

11、..................38第五章處置..............................................................39第六章披露..............................................................39企業(yè)會計準則第4號——固定資產...............................................

12、39第一章總則..............................................................40第二章確認..............................................................40第三章初始計量..........................................................41第四章后續(xù)計量......