精选优质文档-倾情为你奉上International Accounting Standards (IAS)International Financial Reporting Standards (IFRS)我国企业会计准则体系(CAS)Conceptual Framework for Financial Reporting 2010the Framework, September 2010企业会计准则基本准则IAS1 Presentation of Financial StatementsIFRS 1 First-time Adoption of International Financial Reporting Standards企业会计准则第1 号存货IAS2 InventoriesIFRS 2 Share-based Payment企业会计准则第2 号长期股权投资IAS3 Consolidated Financial Statements. Superseded in 1989 by and .I