企业会计准则（2017年最新修订完整版）1目录企业会计准则——基本准则.....................................................15第一章总则...........................................................15第二章会计信息质量要求................................................16第三章资产...........................................................17第四章负债...........................................................18第五章所有者权益......................................................18第六章收入...........................................................19第七章费用...........................................................20第八章利润...........................................................20第九章会计计量........................................................21（一）历史成本....................................................21（二）重置成本....................................................21（三）可变现净值..................................................21（四）现值........................................................21（五）公允价值....................................................22第十章财务会计报告....................................................22第十一章附则.........................................................23企业会计准则第1号——存货...................................................23第一章总则............................................................23第二章确认............................................................23第三章计量............................................................24第四章披露............................................................27企业会计准则第2号——长期股权投资...........................................27第一章总则...........................................................28第二章初始计量........................................................29第三章后续计量........................................................30第四章衔接规定........................................................35第五章附则...........................................................35企业会计准则第3号——投资性房地产...........................................35第一章总则............................................................35第二章确认和初始计量..................................................36第三章后续计量........................................................37第四章转换............................................................38第五章处置............................................................39第六章披露............................................................39企业会计准则第4号——固定资产...............................................39第一章总则............................................................40第二章确认............................................................40第三章初始计量........................................................41第四章后续计量........................................................42第五章处置............................................................44第六章披露............................................................44企业会计准则第5号——生物资产...............................................451第一章总则............................................................45第二章确认和初始计量..................................................46第三章后续计量.............................
