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

　　(AccountingStandardforBusinessEnterprisesNo.20-BusinessCombinations)

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

　　(AccountingStandardforBusinessEnterprisesNo.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

　　(AccountingStandardforBusinessEnterprisesNo.22-Recognitionandmeasurementoffinancialinstruments)

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

　　(AccountingStandardforBusinessEnterprisesNo.23-Transferoffinancialassets)

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

　　(AccountingStandardforBusinessEnterprisesNo.24-Hedging)

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

　　(AccountingStandardforBusinessEnterprisesNo.25-Directinsurancecontracts)

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

　　(AccountingStandardforBusinessEnterprisesNo.26-Re-insurancecontracts)

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

　　(AccountingStandardforBusinessEnterprisesNo.27-Extractionofpetroleumandnaturalgas)

　　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

　　(AccountingStandardforBusinessEnterprisesNo.28-Changesinaccountingpolicies

　　andestimates,andcorrectionoferrors)

　　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)

　　(AccountingStandardforBusinessEnterprisesNo.29-Eventsoccurringafterthebalancesheetdate)