飛機公司的accounting standard

Financial Reporting Standards (FRS ) applied to all. However, every industry e.g. Aircraft Industry, Shipping, has its special issue but it is a matter of accounting treatments which has to be disclosed in its accounting policies and notes to financial statements. The general concepts and treatments are all in line with FRS. You can get more information when you are looking at the Annual Report of different industries in this web-site
http://www.irasia.com/ar.htm