企业会计准则2006版2006-11-23企业会计准则——基本准则...........................................................................................................1第一章总则..........................................................................................................................1第二章会计信息质量要求...................................................................................................1第三章资产..........................................................................................................................2第四章负债..........................................................................................................................2第五章所有者权益..............................................................................................................2第六章收入..........................................................................................................................3第七章费用..........................................................................................................................3第八章利润..........................................................................................................................3第九章会计计量..................................................................................................................3第十章财务会计报告...........................................................................................................4第十一章附则......................................................................................................................4企业会计准则第1号——存货.......................................................................................................5第一章总则............................................................................................................................5第二章确认............................................................................................................................5第三章计量............................................................................................................................5第四章披露............................................................................................................................6《企业会计准则第1号——存货》应用指南.......................................................................7企业会计准则第2号——长期股权投资.......................................................................................9第一章总则..............................................................................................................................9第二章初始计量......................................................................................................................9第三章后续计量......................................................................................................................9《企业会计准则第2号——长期股权投资》应用指南.....................................................11企业会计准则第3号——投资性房地产.....................................................................................14第一章总则........................................................................................................................14第二章确认和初始计量..................................................................