ias会计准则

prc是英文“ the People's Republic of China”的缩写，意思是 “中华人民共和国会计准则”。IAS是英文“International Accounting Standard”的缩写，意思是“国际会计准则”。 prc会计准则及IAS准则按时编制相关财务报表，就是按分别按两个准则要求的会计报告日既是编制相关财务报表。

在国际会计中。由国际会计准则理事会（IASB)所发布的《国际会计准则》（International Accounting Standards）的缩写为IAS.IAS一共有41个准则：IAS 1 Presentation of Financial StatementsIAS 2 InventoriesIAS 3 Consolidated Financial StatementsIAS 4 Depreciation AccountingIAS 5 Information to Be Disclosed in Financial StatementsIAS 6 Accounting Responses to Changing PricesIAS 7 Statement of Cash FlowsIAS 8 Accounting Policies, Changes in Accounting Estimates and ErrorsIAS 9 Accounting for Research and Development Activities – Superseded by IAS 38 effective 1.7.99IAS 10 Events After the Reporting PeriodIAS 11 Construction ContractsIAS 12 Income TaxesIAS 13 Presentation of Current Assets and Current LiabilitiesIAS 14 Segment ReportingIAS 15 Information Reflecting the Effects of Changing PricesIAS 16 Property, Plant and EquipmentIAS 17 LeasesIAS 18 RevenueIAS 19 Employee BenefitsIAS 20 Accounting for Government Grants and Disclosure of Government AssistanceIAS 21 The Effects of Changes in Foreign Exchange RatesIAS 22 Business Combinations – Superseded by IFRS 3 effective 31 March 2004IAS 23 Borrowing CostsIAS 24 Related Party DisclosuresIAS 25 Accounting for Investments – Superseded by IAS 39 and IAS 40 effective 2001IAS 26 Accounting and Reporting by Retirement Benefit PlansIAS 27 Consolidated and Separate Financial StatementsIAS 28 Investments in AssociatesIAS 29 Financial Reporting in Hyperinflationary EconomiesIAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions – Superseded by IFRS 7 effective 2007IAS 31 Interests In Joint VenturesIAS 32 Financial Instruments: Presentation – Disclosure provisions superseded by IFRS 7 effective 2007IAS 33 Earnings Per ShareIAS 34 Interim Financial ReportingIAS 35 Discontinuing Operations – Superseded by IFRS 5 effective 2005IAS 36 Impairment of AssetsIAS 37 Provisions, Contingent Liabilities and Contingent AssetsIAS 38 Intangible AssetsIAS 39 Financial Instruments: Recognition and MeasurementIAS 40 Investment PropertyIAS 41 Agriculture

1、prc是英文“ the People's Republic of China”的缩写，意思是 “中华人民共和国会计准则”。IAS是英文“International Accounting Standard”的缩写，意思是“国际会计准则”。2、会计准则是各国的“准法律”，对会计主体的会计核算和报告具有强制性约束力。3、一般来说，国际会计准则是一个比较笼统的概念。 其含义是指主要发达国家采用的对其他国家有重大影响的会计概念、方法、程序和惯例，包括美国财务会计准则委员会（FASB）颁布的会计准则（FAS）和会计准则（ IAS) 是国际会计准则委员会 (IASB) 发布的最具影响力的机构。基本会计准则1、基本准则的修订征求意见稿是以1992年版本的《企业会计准则——基本准则》为基础，以2000年国务院颁布的《企业财务会计报告条例》为依据，借鉴IFRS《编报财务报表的框架》，结合中国的具体情况修订而成的。它在整个准则体系中起到统驭的作用。一方面，它是“准则的准则”，指导具体会计准则的制定；另一方面，当出现新的业务，具体会计准则暂未涵盖时，应当按照基本准则所确立的原则进行会计处理。2、基本准则规定了整个准则体系的目的、假设和前提条件、基本原则、会计要素及其确认与计量、会计报表的总体要求等内容。会计准则体系的总体目标是规范会计行为，提高会计信息质量，满足投资人、债权人、社会公众、有关部门和管理测光对会计信息的需求，这是全社会对会计信息共同的基本标准。总则部分同时也明确了会计的基本假设，包括持续经营（表明该准则体系中不含破产清算会计准则）、会计主体、会计分期、货币计量。其中对会计分期问题，由于《会计法》的限制，仍然规定以日历年度作为会计年度。