20
A
20
Copyright © 2010 IASCF
A1
20
2009 12 31
IASC 1983 4 20
1994
20 10 1999 5 41
2001 1
IASB 2001 4
20
8 2003 12
1 2007 9 *
2008 5
20
10 1998 7
12 2006 11
18 2009 1 †
* 2009 1 1
†
2009 7 1
20
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A2
20
1–2
3–6
7–33
23
24-28
29-31
32-33
34–38
39
40
41–43
B
20
Copyright © 2010 IASCF
A3
20 1 43
IASB
IASC 20
8
「
20
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A4
20
*
1
2
(a)
(b)
(c)
(d) 41
3
†
*
2008 5
(a) (b)
/ (c) /
(d)
†
10
20
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A5
4
5
6
7
(a)
(b)
8
9
10
10A
39
39
20
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A6
11 37
12
13
14
(a)
(b)
15
(a)
(b)
(c)
16
1
17
18
20
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A7
19
20
21
22
23
24
25
26
27
28
20
Copyright © 2010 IASCF
A8
29
29A 1 2007 81
29
30
31
32 8
33
34 3
35
36
37 [ ]
20
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A9
38
39
(a)
(b)
(c)
40
(a)
(b)
(i) 8
(ii)
41 1984 1 1
42 1 2007
29A 2009 1 1
1 2007
43 2008 5 37 10A
2009 1 1
20
B
20
Copyright © 2010 IASCF
B1
20
IASB
2009 12 31
20 A
1984 1 1 2009 1 1
20
Copyright © 2010 IASCF
B2
20
20
BC1 IASB 20
2008 5
BC2 20 IASC 1983
10A 43 37
39
20
BC3 20 39
20 39
BC4
20
39
20
BC5
39
20
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B3
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