16. 企业会计准则第15 号--------建造合同
(Accounting Standard for Business Enterprises No. 15 - Construction contracts)
17. 企业会计准则第16 号--------政府补助
(Accounting Standard for Business Enterprises No. 16 - Government grants)
18. 企业会计准则第17 号--------借款费用
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
19. 企业会计准则第18 号--------所得税
(Accounting Standard for Business Enterprises No. 18 - Income taxes)
20. 企业会计准则第19 号--------外币折算
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
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)
