16. 企業(yè)會(huì)計(jì)準(zhǔn)則第15 號(hào)--------建造合同

　　(Accounting Standard for Business Enterprises No. 15 - Construction contracts)

　　17. 企業(yè)會(huì)計(jì)準(zhǔn)則第16 號(hào)--------政府補(bǔ)助

　　(Accounting Standard for Business Enterprises No. 16 - Government grants)

　　18. 企業(yè)會(huì)計(jì)準(zhǔn)則第17 號(hào)--------借款費(fèi)用

　　(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)

　　19. 企業(yè)會(huì)計(jì)準(zhǔn)則第18 號(hào)--------所得稅

　　(Accounting Standard for Business Enterprises No. 18 - Income taxes)

　　20. 企業(yè)會(huì)計(jì)準(zhǔn)則第19 號(hào)--------外幣折算

　　(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)

　　21. 企業(yè)會(huì)計(jì)準(zhǔn)則第20 號(hào)--------企業(yè)合并

　　(Accounting Standard for Business Enterprises No. 20 - Business Combinations)

　　22. 企業(yè)會(huì)計(jì)準(zhǔn)則第21 號(hào)--------租賃

　　(Accounting Standard for Business Enterprises No. 21 - Leases)

　　23. 企業(yè)會(huì)計(jì)準(zhǔn)則第22 號(hào)--------金融工具確認(rèn)和計(jì)量

　　(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)

　　24. 企業(yè)會(huì)計(jì)準(zhǔn)則第23 號(hào)--------金融資產(chǎn)轉(zhuǎn)移

　　(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)

　　25. 企業(yè)會(huì)計(jì)準(zhǔn)則第24 號(hào)--------套期保值

　　(Accounting Standard for Business Enterprises No. 24 - Hedging)

　　26. 企業(yè)會(huì)計(jì)準(zhǔn)則第25 號(hào)--------原保險(xiǎn)合同

　　(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)

　　27. 企業(yè)會(huì)計(jì)準(zhǔn)則第26 號(hào)--------再保險(xiǎn)合同

　　(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)

　　28. 企業(yè)會(huì)計(jì)準(zhǔn)則第27 號(hào)--------石油天然氣開采

　　(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)

　　29. 企業(yè)會(huì)計(jì)準(zhǔn)則第28 號(hào)--------會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正

　　(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies

　　and estimates, and correction of errors)

　　30. 企業(yè)會(huì)計(jì)準(zhǔn)則第29 號(hào)--------資產(chǎn)負(fù)債表日后事項(xiàng)

　　(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)