21. 企业会计准则第20 号--------企业合并
(Accounting Standard for Business Enterprises No. 20 - Business Combinations)
22. 企业会计准则第21 号--------租赁
(Accounting Standard for Business Enterprises No. 21 - Leases)
23. 企业会计准则第22 号--------金融工具确认和计量
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of
financial instruments)
24. 企业会计准则第23 号--------金融资产转移
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
25. 企业会计准则第24 号--------套期保值
(Accounting Standard for Business Enterprises No. 24 - Hedging)
26. 企业会计准则第25 号--------原保险合同
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
27. 企业会计准则第26 号--------再保险合同
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
28. 企业会计准则第27 号--------石油天然气开采
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and
natural gas)
29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
and estimates? and correction of errors)
30. 企业会计准则第29 号--------资产负债表日后事项
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the
balance sheet date)
31. 企业会计准则第30 号--------财务报表列报
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial
statements)
32. 企业会计准则第31 号--------现金流量表
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
33. 企业会计准则第32 号--------中期财务报告
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
34. 企业会计准则第33 号--------合并财务报表
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial
statements)
35. 企业会计准则第34 号--------每股收益
(Accounting Standard for Business Enterprises No. 34 - Earnings per share)
36. 企业会计准则第35 号--------分部报告
(Accounting Standard for Business Enterprises No. 35 - Segment reporting)
37. 企业会计准则第36 号--------关联方披露
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
38. 企业会计准则第37 号--------金融工具列报
(Accounting Standard for Business Enterprises No. 37 - Presentation of financial
instruments)
39. 企业会计准则第38 号--------首次执行企业会计准则
(Accounting Standard for Business Enterprises No. 38 - First time adoption of
Accounting Standards for Business Enterprises)
