企業(yè)會(huì)計(jì)準(zhǔn)則2018年(程)

1、企業(yè)會(huì)計(jì)準(zhǔn)則（2018 年最新修訂完整版）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

6、一章 附 則...........................................................23企業(yè)會(huì)計(jì)準(zhǔn)則第 1 號(hào)——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(hào)——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...................................

9、.......................30第四章 銜接規(guī)定..........................................................35第五章 附 則.............................................................35企業(yè)會(huì)計(jì)準(zhǔn)則第 3 號(hào)——投資性房地產(chǎn)......................................

10、.....35第一章 總則..............................................................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(hào)——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..........................