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本附件包括：

• Annotated_BB2021_Changes_Part A.pdf
• Annotated_BB2021_Conceptual Framework_Part A.pdf
• Annotated_BB2021_Conceptual Framework_Part C.pdf
• Annotated_BB2021_Constitution_Part C.pdf
• Annotated_BB2021_fm_Part A.pdf
• Annotated_BB2021_fm_Part B.pdf
• Annotated_BB2021_fm_Part C.pdf
• Annotated_BB2021_Glossary_Part A.pdf
• Annotated_BB2021_Handbook_Part C.pdf
• Annotated_BB2021_IAS10_Part A.pdf
• Annotated_BB2021_IAS10_Part C.pdf
• Annotated_BB2021_IAS12_Part A.pdf
• Annotated_BB2021_IAS12_Part B.pdf
• Annotated_BB2021_IAS12_Part C.pdf
• Annotated_BB2021_IAS16_Part A.pdf
• Annotated_BB2021_IAS16_Part C.pdf
• Annotated_BB2021_IAS19_Part A.pdf
• Annotated_BB2021_IAS19_Part B.pdf
• Annotated_BB2021_IAS19_Part C.pdf
• Annotated_BB2021_IAS1_Part A.pdf
• Annotated_BB2021_IAS1_Part B.pdf
• Annotated_BB2021_IAS1_Part C.pdf
• Annotated_BB2021_IAS20_Part A.pdf
• Annotated_BB2021_IAS20_Part C.pdf
• Annotated_BB2021_IAS21_Part A.pdf
• Annotated_BB2021_IAS21_Part C.pdf
• Annotated_BB2021_IAS23_Part A.pdf
• Annotated_BB2021_IAS23_Part B.pdf
• Annotated_BB2021_IAS23_Part C.pdf
• Annotated_BB2021_IAS24_Part A.pdf
• Annotated_BB2021_IAS24_Part B.pdf
• Annotated_BB2021_IAS24_Part C.pdf
• Annotated_BB2021_IAS26_Part A.pdf
• Annotated_BB2021_IAS27_Part A.pdf
• Annotated_BB2021_IAS27_Part B.pdf
• Annotated_BB2021_IAS27_Part C.pdf
• Annotated_BB2021_IAS28_Part A.pdf
• Annotated_BB2021_IAS28_Part B.pdf
• Annotated_BB2021_IAS28_Part C.pdf
• Annotated_BB2021_IAS28_Supporting Material_Part B.pdf
• Annotated_BB2021_IAS29_Part A.pdf
• Annotated_BB2021_IAS29_Part C.pdf
• Annotated_BB2021_IAS2_Part A.pdf
• Annotated_BB2021_IAS2_Part C.pdf
• Annotated_BB2021_IAS32_Part A.pdf
• Annotated_BB2021_IAS32_Part B.pdf
• Annotated_BB2021_IAS32_Part C.pdf
• Annotated_BB2021_IAS33_Part A.pdf
• Annotated_BB2021_IAS33_Part B.pdf
• Annotated_BB2021_IAS33_Part C.pdf
• Annotated_BB2021_IAS33_Supporting Material_Part B.pdf
• Annotated_BB2021_IAS34_Part A.pdf
• Annotated_BB2021_IAS34_Part B.pdf
• Annotated_BB2021_IAS34_Part C.pdf
• Annotated_BB2021_IAS36_Part A.pdf
• Annotated_BB2021_IAS36_Part B.pdf
• Annotated_BB2021_IAS36_Part C.pdf
• Annotated_BB2021_IAS37_Part A.pdf
• Annotated_BB2021_IAS37_Part B.pdf
• Annotated_BB2021_IAS38_Part A.pdf
• Annotated_BB2021_IAS38_Part B.pdf
• Annotated_BB2021_IAS38_Part C.pdf
• Annotated_BB2021_IAS39_Part A.pdf
• Annotated_BB2021_IAS39_Part B.pdf
• Annotated_BB2021_IAS39_Part C.pdf
• Annotated_BB2021_IAS40_Part A.pdf
• Annotated_BB2021_IAS40_Part C.pdf
• Annotated_BB2021_IAS41_Part A.pdf
• Annotated_BB2021_IAS41_Part B.pdf
• Annotated_BB2021_IAS41_Part C.pdf
• Annotated_BB2021_IAS7_Part A.pdf
• Annotated_BB2021_IAS7_Part B.pdf
• Annotated_BB2021_IAS7_Part C.pdf
• Annotated_BB2021_IAS8_Part A.pdf
• Annotated_BB2021_IAS8_Part B.pdf
• Annotated_BB2021_IAS8_Part C.pdf
• Annotated_BB2021_IFRIC10_Part A.pdf
• Annotated_BB2021_IFRIC10_Part C.pdf
• Annotated_BB2021_IFRIC12_Part A.pdf
• Annotated_BB2021_IFRIC12_Part B.pdf
• Annotated_BB2021_IFRIC12_Part C.pdf
• Annotated_BB2021_IFRIC14_Part A.pdf
• Annotated_BB2021_IFRIC14_Part B.pdf
• Annotated_BB2021_IFRIC14_Part C.pdf
• Annotated_BB2021_IFRIC16_Part A.pdf
• Annotated_BB2021_IFRIC16_Part B.pdf
• Annotated_BB2021_IFRIC16_Part C.pdf
• Annotated_BB2021_IFRIC17_Part A.pdf
• Annotated_BB2021_IFRIC17_Part B.pdf
• Annotated_BB2021_IFRIC17_Part C.pdf
• Annotated_BB2021_IFRIC19_Part A.pdf
• Annotated_BB2021_IFRIC19_Part C.pdf
• Annotated_BB2021_IFRIC1_Part A.pdf
• Annotated_BB2021_IFRIC1_Part B.pdf
• Annotated_BB2021_IFRIC1_Part C.pdf
• Annotated_BB2021_IFRIC20_Part A.pdf
• Annotated_BB2021_IFRIC20_Part C.pdf
• Annotated_BB2021_IFRIC21_Part A.pdf
• Annotated_BB2021_IFRIC21_Part B.pdf
• Annotated_BB2021_IFRIC21_Part C.pdf
• Annotated_BB2021_IFRIC22_Part A.pdf
• Annotated_BB2021_IFRIC22_Part B.pdf
• Annotated_BB2021_IFRIC22_Part C.pdf
• Annotated_BB2021_IFRIC23_Part A.pdf
• Annotated_BB2021_IFRIC23_Part B.pdf
• Annotated_BB2021_IFRIC23_Part C.pdf
• Annotated_BB2021_IFRIC2_Part A.pdf
• Annotated_BB2021_IFRIC2_Part C.pdf
• Annotated_BB2021_IFRIC5_Part A.pdf
• Annotated_BB2021_IFRIC5_Part C.pdf
• Annotated_BB2021_IFRIC6_Part A.pdf
• Annotated_BB2021_IFRIC6_Part C.pdf
• Annotated_BB2021_IFRIC7_Part A.pdf
• Annotated_BB2021_IFRIC7_Part B.pdf
• Annotated_BB2021_IFRIC7_Part C.pdf
• Annotated_BB2021_IFRS10_Part A.pdf
• Annotated_BB2021_IFRS10_Part B.pdf
• Annotated_BB2021_IFRS10_Part C.pdf
• Annotated_BB2021_IFRS11_Part A.pdf
• Annotated_BB2021_IFRS11_Part B.pdf
• Annotated_BB2021_IFRS11_Part C.pdf
• Annotated_BB2021_IFRS12_Part A.pdf
• Annotated_BB2021_IFRS12_Part C.pdf
• Annotated_BB2021_IFRS13_Part A.pdf
• Annotated_BB2021_IFRS13_Part B.pdf
• Annotated_BB2021_IFRS13_Part C.pdf
• Annotated_BB2021_IFRS14_Part A.pdf
• Annotated_BB2021_IFRS14_Part B.pdf
• Annotated_BB2021_IFRS14_Part C.pdf
• Annotated_BB2021_IFRS15_Agenda Decisions_Part A.pdf
• Annotated_BB2021_IFRS15_Part A.pdf
• Annotated_BB2021_IFRS15_Part B.pdf
• Annotated_BB2021_IFRS15_Part C.pdf
• Annotated_BB2021_IFRS16_Part A.pdf
• Annotated_BB2021_IFRS16_Part B.pdf
• Annotated_BB2021_IFRS16_Part C.pdf
• Annotated_BB2021_IFRS1_Part A.pdf
• Annotated_BB2021_IFRS1_Part B.pdf
• Annotated_BB2021_IFRS1_Part C.pdf
• Annotated_BB2021_IFRS2_Part A.pdf
• Annotated_BB2021_IFRS2_Part B.pdf
• Annotated_BB2021_IFRS2_Part C.pdf
• Annotated_BB2021_IFRS3_Part A.pdf
• Annotated_BB2021_IFRS3_Part B.pdf
• Annotated_BB2021_IFRS3_Part C.pdf
• Annotated_BB2021_IFRS4_Part A.pdf
• Annotated_BB2021_IFRS4_Part B.pdf
• Annotated_BB2021_IFRS4_Part C.pdf
• Annotated_BB2021_IFRS5_Part A.pdf
• Annotated_BB2021_IFRS5_Part B.pdf
• Annotated_BB2021_IFRS5_Part C.pdf
• Annotated_BB2021_IFRS6_Part A.pdf
• Annotated_BB2021_IFRS6_Part C.pdf
• Annotated_BB2021_IFRS7_Part A.pdf
• Annotated_BB2021_IFRS7_Part B.pdf
• Annotated_BB2021_IFRS7_Part C.pdf
• Annotated_BB2021_IFRS8_Part A.pdf
• Annotated_BB2021_IFRS8_Part B.pdf
• Annotated_BB2021_IFRS8_Part C.pdf
• Annotated_BB2021_IFRS9_Part A.pdf
• Annotated_BB2021_IFRS9_Part B.pdf
• Annotated_BB2021_IFRS9_Part C.pdf
• Annotated_BB2021_Improvements_Part C.pdf
• Annotated_BB2021_Introduction_Part A.pdf
• Annotated_BB2021_Practice Statement 1_Part B.pdf
• Annotated_BB2021_Practice Statement 1_Part C.pdf
• Annotated_BB2021_Practice Statement 2_Part B.pdf
• Annotated_BB2021_Practice Statement 2_Part C.pdf
• Annotated_BB2021_Preface_Part A.pdf
• Annotated_BB2021_SIC10_Part A.pdf
• Annotated_BB2021_SIC10_Part C.pdf
• Annotated_BB2021_SIC25_Part A.pdf
• Annotated_BB2021_SIC25_Part C.pdf
• Annotated_BB2021_SIC29_Part A.pdf
• Annotated_BB2021_SIC29_Part C.pdf
• Annotated_BB2021_SIC32_Part A.pdf
• Annotated_BB2021_SIC32_Part B.pdf
• Annotated_BB2021_SIC32_Part C.pdf
• Annotated_BB2021_SIC7_Part A.pdf
• Annotated_BB2021_SIC7_Part C.pdf