最新企業(yè)會(huì)計(jì)準(zhǔn)則2018(程)

1、1企業(yè)會(huì)計(jì)準(zhǔn)則（2018年最新修訂完整版）2目錄企業(yè)會(huì)計(jì)準(zhǔn)則——基本準(zhǔn)則.....................................................15第一章總則.............................................................15第二章會(huì)計(jì)信息質(zhì)量要求..................................................

2、16第三章資產(chǎn).............................................................17第四章負(fù)債.............................................................18第五章所有者權(quán)益........................................................18第六章收入...........

3、..................................................19第七章費(fèi)用.............................................................20第八章利潤.............................................................20第九章會(huì)計(jì)計(jì)量.........................

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

5、....21（四）現(xiàn)值...........................................................21（五）公允價(jià)值.......................................................22第十章財(cái)務(wù)會(huì)計(jì)報(bào)告......................................................22第十一章附則.............

6、..............................................23企業(yè)會(huì)計(jì)準(zhǔn)則第1號——存貨...................................................23第一章總則..............................................................23第二章確認(rèn)................................

7、..............................23第三章計(jì)量..............................................................24第四章披露..............................................................27企業(yè)會(huì)計(jì)準(zhǔn)則第2號——長期股權(quán)投資.................................

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

9、定..........................................................35第五章附則.............................................................35企業(yè)會(huì)計(jì)準(zhǔn)則第3號——投資性房地產(chǎn)...........................................35第一章總則........................

10、......................................35第二章確認(rèn)和初始計(jì)量....................................................36第三章后續(xù)計(jì)量..........................................................37第四章轉(zhuǎn)換............................................

11、..................38第五章處置..............................................................39第六章披露..............................................................39企業(yè)會(huì)計(jì)準(zhǔn)則第4號——固定資產(chǎn)...............................................

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