Kok-chè Châi-bū Pò-tō Chún-chek

Kòe-kè-ha̍k
Historical cost Constant purchasing power Management Tax
Major types Audit Budget Cost Forensic Financial Fund Governmental Management Social Tax
Key concepts Accounting period Accrual Constant purchasing power Economic entity Fair value Going concern Historical cost Matching principle Materiality Revenue recognition Unit of account
Selected accounts Assets Cash Cost of goods sold Depreciation / Amortization Equity Expenses Goodwill Liabilities Profit Revenue
Kòe-kè chún-chek Generally-accepted principles Generally-accepted auditing standards Convergence IFRS International Standards on Auditing Management Accounting Principles
Châi-bū pò-pió Annual report Balance sheet Cash-flow Equity Income Management discussion Notes to the financial statements
Kì-siàu Bank reconciliation Debits and credits Double-entry system FIFO and LIFO Journal Ledger / General ledger T accounts Trial balance
Sím-kè Financial Internal Firms Report
People and organizations Accountants Accounting organizations Luca Pacioli
Development History Research Positive accounting Sarbanes–Oxley Act

Kok-chè Châi-bū Pò-tō Chún-chek (國際財務報導準則, Eng-gí: International Financial Reporting Standards), sok-siá IFRS, sī IFRS Ki-kim-hōe kap Kok-chè Kòe-kè Chún-chek Lí-sū-hōe (IASB) hoat-pò͘ ê kòe-kè chún-chek, hō͘ sè-kài kok-lâng lóng ē-tàng liáu-kái kah pí-kàu tī bô-kâng kok-ka ê kong-si ê châi-bū pò-pió. Chit ê chún-chek tùi chi̍t ê ū kó͘-phiò ia̍h-sī chèng-koàn tī kó͘-chhī téng-bīn bé-bē ê kong-si sī tiōng-iàu--ê.

Chún-chek lia̍t-toaⁿ

• IFRS 1 (Thâu-pái chhái-iōng Kok-chè Châi-bū Pò-tō Chún-chek)
• IFRS 2 (Kó͘-hūn ki-chhó͘ ê pò͘-siû)
• IFRS 3 (Khì-gia̍p ha̍p-pèng)
• IFRS 4 (Pó-hiám ha̍p-iok)
• IFRS 5 (Thāi-bē hui-liû-tōng chu-sán kap thêng-gia̍p ê tan-ūi)
• IFRS 6 (Khòng-sán chu-goân ê thàm-kham kap pêng-kó͘)
• IFRS 7 (Kim-iông kang-kū: Thàu-lō͘)
• IFRS 8 (Êng-ūn pō͘-mn̂g)
• IFRS 9 (Kim-iông kang-kū)
• IFRS 10 (Chong-ha̍p châi-bū pò-pió)
• IFRS 11 (Liân-ha̍p hia̍p-gī)
• IFRS 12 (Tùi kî-tha kò-thé ê koân-ek ê thàu-lō͘)
• IFRS 13 (Kong-ún kè-ta̍t ê phêng-kó͘)
• IFRS 14 (Koán-chè iân-kî siàu-ba̍k)
• IFRS 15 (Kheh-hō͘ ha̍p-iok ê siu-ji̍p)
• IFRS 16 (Cho͘-iok)
• IFRS 17 (Pó-hiám ha̍p-iok)