2017年8月完整企業(yè)會計準(zhǔn)則(程)

1、1企業(yè)會計準(zhǔn)則（2017年最新修訂完整版）2企業(yè)會計準(zhǔn)則第5號——生物資產(chǎn)...............................................45第一章總則............................................................45第二章確認(rèn)和初始計量..................................................46第三章后續(xù)

2、計量........................................................48第四章收獲與處置......................................................50第五章披露............................................................51企業(yè)會計準(zhǔn)則第6號——無形資產(chǎn)..............

3、.................................52第一章總則............................................................52第二章確認(rèn)............................................................52第三章初始計量............................................

4、............54第四章后續(xù)計量........................................................55第五章處置和報廢......................................................57企業(yè)會計準(zhǔn)則第7號——非貨幣性資產(chǎn)交換.......................................58第一章總則............

5、................................................58第二章確認(rèn)和計量......................................................58第三章披露............................................................60企業(yè)會計準(zhǔn)則第8號——資產(chǎn)減值........................

6、.......................61第一章總則............................................................61第二章可能發(fā)生減值資產(chǎn)的認(rèn)定..........................................62第三章資產(chǎn)可收回金額的計量............................................63第四章資產(chǎn)減值損失的確

7、定..............................................66第五章資產(chǎn)組的認(rèn)定及減值處理..........................................66第六章商譽減值的處理..................................................70第七章披露..............................................

8、..............71企業(yè)會計準(zhǔn)則第9號——職工薪酬...............................................74第一章總則...........................................................74第二章短期薪酬........................................................76第三章離職后福利.

9、.....................................................78第四章辭退福利........................................................82第五章其他長期職工福利................................................82第六章披露..................................

10、.........................83第七章銜接規(guī)定........................................................84第八章附則...........................................................85企業(yè)會計準(zhǔn)則第10號——企業(yè)年金基金..........................................85

11、第一章總則............................................................85第二章確認(rèn)和計量......................................................85第三章列報............................................................88企業(yè)會計準(zhǔn)則第11號——股份支付......

12、........................................90第一章總則............................................................90第二章以權(quán)益結(jié)算的股份支付............................................91第三章以現(xiàn)金結(jié)算的股份支付.......................................