文档介绍：本科毕业论文(设计)ountingStandard原文:,,otherthan:(a)inventories(seeIAS2Inventories);(b)assetsarisingfromconstructioncontracts(seeIAS11ConstructionContracts);(c)deferredtaxassets(eTaxes);(d)assetsarisingfromemployeebenefits(seeIAS19EmployeeBenefits);(e)financialassetsthatarewithinthescopeofIAS32FinancialInstruments.(f)investmentpropertythatismeasuredatfairvalue(seeIAS40InvestmentProperty);(g)biologicalassetsrelatedtoagriculturalactivitythataremeasuredatfairvaluelesscoststosell(seeIAS41Agriculture);(h)deferredacquisitioncosts,andintangibleassets,arisingfromaninsurer’scontractualrightsunderinsurancecontractswithinthescopeofIFRS4InsuranceContracts;and(i)non-currentassets(ordisposalgroups)ordancewithIFRS5Non-,assetsarisingfromconstructioncontracts,deferredtaxassets,assetsarisingfromemployeebenefits,orassetsclassifiedasheldforsaleorincludedinadisposalgroupthatisclassifiedasheldforsale,:(a)subsidiaries,asdefinedinIAS27ConsolidatedandSeparateFinancialStatements;(b)associates,asdefinedinIAS28InvestmentsinAssociates;and(c)jointventures,,,ordancewithIAS40,