IAS34
专题二 CAS与IFRS的比较
CAS和IFRS的内容比较
CAS32：中期财务报告 IAS34:中期财务报告 CAS33：合并财务报表 IAS27：合并财务报表和单独财务报表 CAS34：每股收益 IAS33：每股收益 CAS35：分部报告 IFRS8：分部报告 CAS36：关联方披露 IAS24：关联方披露
~The End~
~Thank You For Your Attention!~
CAS和IFRS的内容比较
CAS5：生物资产 IAS41：农业 CAS6：无形资产 IAS38：无形资产 CAS7：非货币性资产交换 IAS16：不动产、厂房设备； IAS38：无形资产； IAS40：投资性房地产 CAS8：资产减值 IAS36：资产减值 CAS9：职工薪酬 IAS19：雇员福利
CAS和IFRS的内容比较
CAS10：企业年金 IAS26：退休福利计划的会计和报告 CAS11：股份支付 IFRS2：以股份为基础的支付 CAS12：债务重组 IAS39：金融工具:确认和计量 CAS13：或有事项 IAS37：准备、或有负债和或有资产
CAS和IFRS的内容比较
专题二
CAS与IFRS对应关系
郑州大学商学院
ห้องสมุดไป่ตู้
郭红彩
电子邮箱：hongcaiguo@
CAS和IFRS的内容比较
CAS1：存货 IAS1：存货 CAS2：长期股权投资 IAS27：合并财务报表和单独 财务报表；IAS28：联营中的投资；IAS31：合营中的 权益 CAS3：投资性房地产 IAS40 ：投资性房地产 CAS4：固定资产 IAS16：不动产、厂房及设备 IFRS5：持有待售的非流动资产和终止经营。
IFRS的最新动态
国际会计准则（1～41）中英文目录对照
国际会计准则（1～41）中英文目录对照国际会计准则（1～41）中英文目录对照1.IAS1：Presentation of Financial Statements《IAS1——财务报表的列报》2.IAS2：Inventories《IAS2——存货》3.IAS3：Consolidated Financial Statements《IAS3——合并财务报表》（已被IAS27和IAS28取代）4.IAS4：Depreciation Accounting《IAS4——折旧会计》（已被IAS16、IAS22和IAS38取代）5.IAS5：Information to Be Disclosed in Financial Statements《IAS5——财务报表中披露的信息》（已被IAS1取代）6.IAS6：Accounting Responses to Changing Prices《IAS6——物价变动会计》（已被IAS15取代）7.IAS7：Cash Flow Statements《IAS7——现金流量表》8.IAS8：Accounting Policies, Changes in Accounting Estimates and Errors 《IAS8——当期净损益、重大差错和会计政策变更》9.IAS9：Accounting for Research and Development Activities《IAS9——研发活动会计》（已被IAS38取代）10.IAS10：Events after the Balance Sheet Date《IAS10——资产负债表日后事项》11.IAS11：Construction Contracts《IAS11——建造合同》12.IAS12：Income Taxes《IAS12——所得税》13.IAS13：Presentation of Current Assets and Current Liabilities 《IAS13——流动资产和流动负债的列报》（已被IAS1取代）14.IAS14：Segment Reporting《IAS14——分部报告》15.IAS15：Information Reflecting the Effects of Changing Prices《IAS15——反映物价变动影响的信息》（2003年已被撤销）16.IAS16：Property, Plant and Equipment《IAS16——不动产、厂场和设备》17.IAS17：Leases《IAS17——租赁》18.IAS18：Revenue《IAS18——收入》19.IAS19：Employee Benefits《IAS19——雇员福利》20.IAS20：Accounting for Government Grants and Disclosure of Government Assistance《IAS20——政府补助会计和政府援助的披露》21.IAS21：The Effects of Changes in Foreign Exchange Rates《IAS21——汇率变动的影响》22.IAS22：Business Combinations《IAS22——企业合并》（已被IFRS3取代）23.IAS23：Borrowing Costs《IAS23——借款费用》24.IAS24：Related Party Disclosures《IAS24——关联方披露》25.IAS25：Accounting for Investments《IAS25——投资会计》（已被IAS39 和IAS40取代）26.IAS26：Accounting and Reporting by Retirement Benefit Plans《IAS26——退休福利计划的会计和报告》27.IAS27：Consolidated and Separate Financial Statements《IAS27——合并财务报表及对子公司投资会计》28.IAS28：Investments in Associates《IAS28——对联合企业投资会计》29.IAS29：Financial Reporting in Hyperinflationary Economies《IAS29——恶性通货膨胀经济中的财务报告》30.IAS30：Disclosures in the Financial Statements of Banks and Similar Financial Institutions《IAS30——银行和类似金融机构财务报表中的披露》31.IAS31：Interests in Joint Ventures《IAS31——合营中权益的财务报告》32.IAS32：Financial Instruments: Disclosure and Presentation《IAS32——金融工具：披露和列报》33.IAS33：Earnings per Share《IAS33——每股收益》34.IAS34：Interim Financial Reporting《IAS34——中期财务报告》35.IAS35：Discontinuing Operations《IAS35——终止经营》（已被IFRS5取代）36.IAS36：Impairment of Assets《IAS36——资产减值》37.IAS37：Provisions, Contingent Liabilities and Contingent Assets 《IAS37——准备、或有负债和或有资产》38.IAS38：Intangible Assets《IAS38——无形资产》39.IAS39：Financial Instruments: Recognition and Measurement《IAS39——金融工具：确认和计量》40.IAS40：Investment Property《IAS40——投资性房地产》41.IAS41：Agriculture《IAS41——农业》国际会计准则中文版文件格式：Pdf可复制性：可复制TAG标签：会计学点击次数：更新时间：2010-03-30 15:23介绍国际会计准则中文版，国际会计准则在2008年做了更新，中文版不知道是否同步更新，这个对于会计从业人员的帮助很大，在网上找了很久中文版都是2003的老版本，不知道楼主上传的版本对我是否有用。
国际会计准则考核试卷
D.管理层决定改变
3.根据IAS 12，以下哪些情况下，企业应确认递延所得税资产？（）
A.未来有可抵扣的税额
B.未来有应纳税的暂时性差异
C.未来有亏损的税额
D.未来有税额减免
4.根据IAS 16，以下哪些情况下，固定资产的账面价值应进行调整？（）
A.减值
B.重估
C.使用寿命的改变
D.预期残值的改变
1.以下哪些是国际会计准则委员会（IASB）发布的国际财务报告准则（IFRS）的一部分？（）
A.国际会计准则（IAS）
B.国际财务报告解释（IFRIC）
C.常见会计政策（IASP）
D.国际审计准则（ISA）
2.根据IAS 8，以下哪些情况下，企业应改变会计政策？（）
A.法规要求改变
B.改变能提供更可靠的信息
1.国际会计准则（IAS）是由_______发布的。（）
2.根据IAS 1，财务报表应提供企业的_______、_______和_______。（）
3.根据IAS 2，存货的初始确认应以其_______为基础。（）
4.根据IAS 16，固定资产的折旧应在其_______或_______的较高者中进行。（）
7.根据IAS 19，退休福利计划的精算损益应当确认于所有者权益变动表。（）
8.根据IAS 21，所有的外币交易都应使用交易日的即期汇率进行折算。（）
9.根据IAS 24，关联方交易只需要在注释中披露，不需要在报表中体现。（）
10.根据IAS 41，生物资产的公允价值变动应当计入利润表。（）
五、主观题（本题共4小题，每题10分，共40分）
8.根据IAS 21，外币交易在合并财务报表中如何处理？（）
香港会计准则-准则对比
IFRS 2
No
IFRS 3 Revised No
Insurance Contracts
IFRS 4
No
No
No
HKFRS 5
Non-current Assets Held for Sale and IFRS 5 Discontinued Operations Exploration for and Evaluation of Mineral Resources Financial Instruments: Disclosures Operating Segments Financial Instruments IFRS 6
HKAS No. Title IAS No.
Differences in Transitional Provisions
No
Differences in Other Textual Differences Effective Dates
No Minor textual differences – explanation of legal requirements which do not give rise to differences. No
6
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2011
HKAS No. Title IAS No.
Differences in Transitional Provisions
HKAS No. Title IAS No.
Differences in Transitional Provisions
CASPlus-国际财务报告准则（IFRS）简介
CASPlus-国际财务报告准则（IFRS）简介国际财务报告准则（IFRS）简介国际财务报告准则概要国际会计准则（IAS）和国际财务报告准则（IFRS）的解释公告概要国际财务报告准则概要准则。
国际会计准则（IAS）由国际会计准则委员会（IASC）于1973年⾄2000年间发布。
在2001年，国际会计准则理事会（IASB）取代了国际会计准则委员会。
⾃此，国际会计准则理事会对部分国际会计准则作出了俢订，并提议对其他国际会计准则进⾏修订和以新的国际财务报告准则（IFRS）取代某些国际会计准则，对原国际会计准则未涵盖的议题则采纳或提议了新的国际财务报告准则。
通过核下的委员会，国际会计准则委员会和国际会计准则理事会均发布了准则的解释公告。
只有当财务报表遵循了每⼀项适⽤的准则和相应解释公告的所有要求时，才能声称该财务报表遵循了国际财务报告准则。
准则概要。
点击下列的国际会计准则或国际财务报告准则编号可链接到IAS Plus⽹站查阅各准则⾮官⽅的概要内容 (英⽂版，中⽂版正在制作中)。
请谨记此国际会计准则和国际财务报告准则的概要仅涵盖其要点，⽽并不能取代对完整准则的阅读，也不能依赖其编制财务报表。
编报财务报表框架。
虽然国际会计准则理事会的《编报财务报表的框架》(《框架》)并⾮⼀份准则，但其能够为解决准则中未直接涉及的会计事项提供指引。
此外，在缺乏专门适⽤于某种交易的准则或解释公告时，国际会计准则第8号（IAS 8）规定实体必须运⽤判断来制定并应⽤⼀项会计政策，并使形成的信息相关及可靠。
在作出此类判断时，IAS 8.11要求管理层应考虑《框架》中的资产、负债、收益和费⽤的定义、确认标准和计量概念。
该《框架》由国际会计准则委员会于1989年批准，并于2001年4⽉被国际会计准则理事会采纳。
国际财务报告准则前⾔。
前⾔规定了国际会计准则理事会的⽬标、国际财务报告准则的范围、应循程序、以及关于国际财务报告准则⽣效⽇期、格式和语⾔的政策。
国际会计准则ias中文版
国际会计准则2003年9月19日国际会计准则(IAS)目录Framework for the Preparation and Presentation of Financial Statements (3)Preface ...................................................................... .............................................................................. . (24)Procedure and Objective of IASB ......................................................................... (27)IAS 1: Presentation of Financial Statements.................................................................... (33)IAS 2: Inventories................................................................... .............................................................................. .55IAS 7: Cash Flow Statements ................................................................... (62)IAS 8: Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (73)IAS 10: Events After the Balance Sheet Date.......................................................................... (82)IAS 11: Construction Contracts .................................................................... .. (93)IAS 12: Income Taxes ........................................................................ (101)IAS 14: Segment Reporting .................................................................... (134)IAS 15: Information Reflecting the Effects of Changing Prices (1)50IAS 16: Property, Plant and Equipment..................................................................... . (155)IAS 17: Leases........................................................................ (169)IAS 18: Revenue ...................................................................... . (18)IAS 19: Employee Benefits...................................................................... (188)IAS 20: Accounting for Government Grants and Disclosure of Government Assistance (227)IAS 21: The Effects of Changes in Foreign Exchange Rates ........................................................................ . (233)IAS 22: Business Combinations.................................................................. .. (244)IAS 23: Borrowing Costs ........................................................................ (270)IAS 24: Related Party Disclosures .................................................................. . (275)IAS 26: Accounting and Reporting by Retirement Benefit Plans (280)IAS 27: Consolidated Financial Statements ................................................................... (288)IAS 28: Investments in Associates ................................................................... . (294)IAS 29: Financial Reporting in Hyperinflationary Economies .................................................................... . (301)IAS 30: Disclosures in the Financial Statements of Banks and Similar Financial Institutions (308)IAS 31: Financial Reporting of Interests in Joint Ventures ..................................................................... (319)IAS 32: Financial Instruments: Disclosure and Presentation.................................................................. (328)IAS 33: Earnings per Share ........................................................................ .. (351)IAS 34: Interim Financial Reporting..................................................................... (365)IAS 35: Discontinuing Operations ................................................................... (376)IAS 36: Impairment of Assets........................................................................ .. (385)IAS 37: Provisions, Contingent Liabilities and Contingent Assets (410)IAS 38: Intangible Assets ....................................................................... . (426)IAS 39: Financial Instruments: Recognition and Measurement................................................................... (452)IAS 40: InvestmentProperty...................................................................... .. (504)IAS 41: Agriculture .................................................................. (520)Framework for the Preparation and Presentation of Financial StatementsFramework for the Preparation and Presentation of Financial Statements架The IASB Framework is a conceptual accounting framework that sets out the concepts that underlie thepreparation and presentation of financial statements for external users. It was approved in 1989. The IASBFramework assists the IASB:.in the development of future International Accounting Standards and in its review of existingInternational Accounting Standards; and.in promoting the harmonisation of regulations, accounting standards and procedures relating to thepresentation of financial statements by providing a basis for reducing the number of alternativeaccounting treatments permitted by International Accounting Standards.In addition, the Framework may assist:.preparers of financial statements in applying International Accounting Standards and in dealing withtopics that have yet to form the subject of an International Accounting Standard;.auditors in forming an opinion as to whether financial statements conform with InternationalAccounting Standards;.users of financial statements in interpreting the information contained in financial statements preparedin conformity with International Accounting Standards; and.those who are interested in the work of IASB, providing them with information about its approach to theformulation of accounting standards.The Framework is not an International Accounting Standard and does not define standards for any particularmeasurement or disclosure issue.In a limited number of cases there may be a conflict between the Framework and a requirement within anInternational Accounting Standard. In those cases where there is a conflict, the requirements of the InternationalAccounting Standard prevail over those of the Framework.世界上许多企业都编制并且向外部使用者呈报财务报表。
IAS的兴趣自我分析
IAS的兴趣自我分析IAS 的兴趣自我分析，是通过调查个人的学习、工作经历和现实状况等内容来对每一位考生进行心理素质测评。
该分数反映了个体在某些方面的优势与劣势，同时也提示你应加强哪些能力以获得更好发展。
这种量化的自我分析有助于帮助你全面认识自己，并客观地对待他人对自己的看法。
下面就是本文的正文：一、认知风格的概念所谓认知风格是指一个人如何认知事物及解决问题的思维特征。
一般来说，不同性格类型的人具有不同的认知风格，如外倾型和内倾型的人常用相似的语言描述表达形式和处理问题的方式，而且他们又常采取相似的态度去感受世界。
认知风格可分为四大类：1.场依存性场依存型的人很少使用客观检验标准或者过滤信息。
因此当他们做出判断时往往根据直觉和情绪的影响较多。
2.场独立性场独立型的人常常以内部客观原则或实际证据做出合乎逻辑的推论，从而确定他们的观点。
3.冲动型冲动型的人在决策之前都会花费大量时间，其中包括收集资料和进行比较。
然后做出结论，即便其过程显得鲁莽草率。
4.冲突型冲突型的人不愿意使用可供选择的解释方案。
他们经常采取富有侵略性的立场，坚持“唯我独尊”，但同时却难以清晰地表明自己的观点。
IAS 课程开始前，会让每一位考生对照着 IAS 的问卷，对自己的兴趣爱好、价值观念、世界观等各方面情况进行简单的自我评估。
由于每个人的兴趣和价值观是复杂的，有些东西甚至完全相悖。
通过这样的兴趣自我分析，可以帮助考生找到真正适合自己的兴趣和职业方向，避免将个人价值观等同于职业价值观。
二、兴趣自我分析三步骤（一）收集个人资料：1．年龄2．教育背景3．兴趣爱好4．自我概念5．价值观6．家庭环境7．社会关系8．气质9．性别10．能力11．价值倾向12．生活目标13．消遣14．健康15．娱乐16．体育17．音乐18．食品19．服饰20．朋友21．休闲22．运动23．购物24．饮酒25．驾驶26．安全27．道德28．财务29．人身30．工作31．薪水32．婚姻33．家庭34．居住35．文化36．其它资料：详见 IAS 中文版第8页注释（二）阅读分析报告：1．前两步成果2．目录3．报告主要内容4．阅读总结5．阅读小组四、你还需要再进行哪些补充测试呢？1．基本技巧：社交焦虑症，处理挫折和压力的能力。
IAS系统介绍
IAS使用说明-基本操作
IAS功能介绍－显示弹出菜单（续过滤功能）
Less than or equal to this value 小于或者等于当前值 Text Menu Item 在某个单元格中点击该菜单将会显示所有在当前列中小于 或者等于该值的数据行，之前的过滤结果会丢失。过滤完 毕之后，会在该列表头显示如下过滤结果： 鼠标移至表头，会出现如下过滤提示信息：
提示：IAS系统用户的 访问内容由AMOSS控 制，如果用户需要扩 大访问权限，请联系 IAS系统管理员
10
IAS使用说明-基本操作
IAS功能分类－页面头部 以下是IAS系统主页面头部：
11
IAS使用说明-基本操作
IAS功能分类－页面头部功能介绍
Control
Logo Login Info 登陆信息 Logout 注销系统
IAS使用说明-基本操作
IAS功能介绍－切换显示语言 IAS系统支持简体中文显示和英文显示，切换菜单位于主页 面右上角：
切换IAS系统显示语言会导致主页面的数据重新刷新，之 前更新的数据可能不再高亮显示。
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IAS使用说明-基本操作
IAS功能介绍－改变表格列显示顺序 IAS系统主页面中的航班数据以表格形式显示，表头以绿色 背景显示，用户可以根据自己的喜好调整表头顺序： 首先选中表头上方的空格，一旦选中，空格背景会以红色 背景显示：
4
IAS使用说明-基本操作
IAS系统基本操作 以下开始介绍IAS系统基本操作，包括如何 登陆系统、如何使用各种功能模块、以了 解系统的新增特性、有助于使用户对于系 统的初步理解
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IAS使用说明-基本操作
启动并登陆IAS系统－启动IAS IAS系统是典型的网站式应用，通过打开IE 6.0以上版本浏览器，在地址栏输入如下网 址即可进入：
ACCA-P2知识要点汇总
P2. Financial ReportingIAS 1 Presentation of financial statementsIAS 2 InventoriesIAS 7 Statements of cash flowsIAS 8 Accounting policies, changes in accounting estimates and errors IAS 10 √ Events after the reporting periodIAS 11 √ Construction contractsIAS 12 ★★ Income taxesIAS 16 √ Property, plant and equipmentIAS 17 √ LeasesIAS 18 RevenueIAS 19 ★★★ Employee benefitsIAS 20 Accounting for government grants and disclosure of government assistanceIAS 21 ★★★ The effects of changes in foreign exchange ratesIAS 23 Borrowing costsIAS 24 √ Related party disclosuresIAS 27 Separate financial statementsIAS 28 Investments in associatesIAS 31 Interests in joint venturesIAS 32 Financial instruments: presentationIAS 33 Earnings per shareIAS 34 Interim financial reportingIAS 36 √ Impairment of assetsIAS 37 ★★★ Provisions, contingent liabilities and contingent assetsIAS 38 √ Intangible assetsIAS 39 Financial instruments: recognition and measurementIAS 40 √ Investment propertyIAS 41 √ AgricultureIFRS 2 ★★★ Share‐based paymentIFRS 3 ★ Business combinationsIFRS 5 ★★★ Non‐current assets held for sale and discontinued operations IFRS 7 Financial instruments: disclosuresIFRS 8 ★★★ Operating segmentsIFRS 9 ★★ Financial InstrumentsIFRS 10 ★ Consolidated financial statementsIFRS 11 ★★★ Joint arrangementsIFRS 13 ★★★ Fair value measurementIFRS 15 ★★★ Revenue from contracts with customersIFRS 16 √ Leases不考or非重点：IAS 26 * Accounting and reporting by retirement benefit plans IAS 29 * Financial reporting in hyperinflationary economiesIAS 30 * Disclosure in the financial statements of banks and similar financial institutions (not examinable)IFRS 1* First time adoption of International Financial Reporting StandardsIFRS 4 * Insurance contractsIFRS 6 * Exploration for and evaluation of mineral resourcesIFRS 12* Disclosures of interests in other entitiesIFRS 14* Regulatory deferral accountsPart 1.The IASB’s Conceptual Framework for Financial Reporting1.财报的目的：The objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the entity. Those decisions involve buying, selling or holding equity and debt instruments, and providing or settling loans and other forms of credit.2.财报提供的信息：General purpose financial reports do not and cannot provide all of the information，需要结合其他信息，譬如整个经济环境和预期，政治风向和事件，行业及公司展望等。
34 IAS_32
International Financial ReportingStandards (IFRSs ™) 2004including International Accounting Standards (IASs ™) and Interpretations asat 31 March 2004The IASB, the IASCF, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.Copyright © 2004 International Accounting Standards Committee Foundation (IASCF). International Financial Reporting Standards, International Accounting Standards,Interpretations, Exposure Drafts, and other IASB publications are copyright of the International Accounting Standards Committee Foundation (IASCF). The approved text of International Financial Reporting Standards, International Accounting Standards and Interpretations is that published by the IASB in the English language and copies may be obtained from IASB. Please address publications and copyright matters to:IASCF Publications Department, 30 Cannon Street, London EC4M 6XH, United Kingdom.Telephone:+44 (0)20 7332 2730Fax: +44 (0)20 7332 7249Email:publications@ Internet:All rights reserved. No part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from thee IFRS”, “IAS”, “IASB”, “IASC”, “IASCF”, “IASs”,“IFRIC”, “IFRS”, “IFRSs”, “International Accounting Standards”, “International Financial Reporting Standards” and “SIC” are Trade Marks of the International Accounting Standards Committee Foundation.IASCFDigitally signed by IASCFDN: CN = IASCF, C = GB, O = IASC FoundationReason: I attest to the accuracy and integrity of this documentLocation: London, United Kingdom Date: 2004.06.03 16:12:13 +01'00'International Accounting Standard32Financial Instruments: Disclosure and Presentation This version includes amendments resulting from new and amended IFRSs issued up to 31March 2004.The section “Changes in this Edition” at the front of this volume provides the application dates of these new and amended IFRSs and also identifies those current IFRSs that are not included in this volume.IAS 32Contentsparagraphs INTRODUCTION IN1-IN21 Reasons for Revising IAS32IN1-IN3 The Main Changes IN4-IN19 Withdrawal of Other Pronouncements IN20International Accounting Standard 32Financial Instruments: Disclosure and PresentationOBJECTIVE1-3 SCOPE4-10 DEFINITIONS 11-14 PRESENTATION15-50 Liabilities and Equity15-27 No Contractual Obligation to Deliver Cash or Another Financial Asset 17-20 Settlement in the Entity’s Own Equity Instruments21-24 Contingent Settlement Provisions25 Settlement Options26-27 Compound Financial Instruments 28-32 Treasury Shares 33-34 Interest, Dividends, Losses and Gains 35-41 Offsetting a Financial Asset and a Financial Liability42-50 DISCLOSURE51-59 Format, Location and Classes of Financial Instruments53-55 Risk Management Policies and Hedging Activities56-59 Terms, Conditions and Accounting Policies60-66 Interest Rate Risk 67-75 Credit Risk 76-85 Fair Value86-93 Other Disclosures94-95 EFFECTIVE DATE96-97 WITHDRAWAL OF OTHER PRONOUNCEMENTS98-100 APPENDIX: APPLICATION GUIDANCEDefinitions AG3-AG24 Financial Assets and Financial Liabilities AG3-AG12continued... 1190© IASCFIAS 32Equity Instruments AG13-AG14 Derivative Financial Instruments AG15-AG19 Contracts to Buy or Sell Non-Financial Items AG20-AG24 Presentation AG25-AG39 Liabilities and Equity AG25-AG29 No Contractual Obligation to Deliver Cash or Another Financial Asset AG25-AG26 Settlement in the Entity’s Own Equity Instruments AG27 Contingent Settlement Provisions AG28 Treatment in Consolidated Financial Statements AG29 Compound Financial Instruments AG30-AG35 Treasury Shares AG36 Interest, Dividends, Losses and Gains AG37 Offsetting a Financial Asset and a Financial Liability AG38-AG39 Disclosure AG40 Financial Assets and Financial Liabilities at Fair Value ThroughProfit or Loss AG40 Approval of IAS32 by the BoardBasis for ConclusionsDEFINITIONS BC4 Financial Asset, Financial Liability and Equity Instrument BC4 PRESENTATION BC5-BC33 Liabilities and Equity BC5-BC6 No Contractual Obligation to Deliver Cash or Another Financial Asset BC7-BC21 Puttable Instruments BC7-BC8 Implicit Obligations BC9 Settlement in the Entity’s Own Equity Instruments BC10-BC15 Contingent Settlement Provisions BC16-BC19 Settlement Options BC20 Alternative Approaches Considered BC21 Compound Financial Instruments BC22-BC31 Treasury Shares BC32 Interest, Dividends, Losses and Gains BC33 DISCLOSURE BC34-BC48 Interest Rate Risk and Credit Risk BC34continued...© IASCF1191IAS 32Fair Value BC35-BC36 Financial Assets Carried at an Amount in Excess of Fair Value BC37 Other Disclosures BC38-BC48 Derecognition BC38 Multiple Embedded Derivative Features BC39-BC42 Financial Assets and Financial Liabilities at Fair Value Through Profitor Loss BC43-BC47 Defaults and Breaches BC48 SUMMARY OF CHANGES FROM THE EXPOSURE DRAFT BC49Dissenting Opinion DO1-DO3 Illustrative ExamplesACCOUNTING FOR CONTRACTS ON EQUITY INSTRUMENTSOF AN ENTITY IE1-IE31 Example 1: Forward to buy shares IE2-IE6 Example 2: Forward to sell shares IE7-IE11 Example 3: Purchased call option on shares IE12-IE16 Example 4: Written call option on shares IE17-IE21 Example 5: Purchased put option on shares IE22-IE26 Example 6: Written put option on shares IE27-IE31 ENTITIES SUCH AS MUTUAL FUNDS AND CO-OPERATIVESWHOSE SHARE CAPITAL IS NOT EQUITY AS DEFINED IN IAS32IE32-IE33 Example 7: Entities with no equity IE32 Example 8: Entities with some equity IE33 ACCOUNTING FOR COMPOUND FINANCIAL INSTRUMENTS IE34-IE50 Example 9: Separation of a compound financial instrument on initialrecognition IE34-IE36 Example 10: Separation of a compound financial instrument withmultiple embedded derivative features IE37-IE38 Example 11: Repurchase of a convertible instrument IE39-IE46 Example 12: Amendment of the terms of a convertible instrument toinduce early conversion IE47-IE50 Table of Concordance1192© IASCFIAS 32 International Accounting Standard 32 Financial Instruments: Disclosure and Presentation (IAS32) is set out in paragraphs1-100 and the Appendix. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS32 should be read in the context of its objective and the Basis for Conclusions, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.© IASCF1193IAS 32IntroductionReasons for Revising IAS32IN1.International Accounting Standard 32 Financial Instruments: Disclosure and Presentation (IAS32) replaces IAS32 Financial Instruments: Disclosure and Presentation (revised in 2000), and should be applied for annual periods beginning on or after 1 January 2005. Earlier application is permitted. The Standard also replaces the following Interpretations and draft Interpretation:•SIC-5 Classification of Financial Instruments—Contingent Settlement Provisions;•SIC-16 Share Capital—Reacquired Own Equity Instruments (Treasury Shares);•SIC-17 Equity—Costs of an Equity Transaction; and•draft SIC-D34Financial Instruments—Instruments or Rights Redeemable by the Holder.IN2.The International Accounting Standards Board developed this revised IAS32 as part of its project to improve IAS32 and IAS39 Financial Instruments: Recognition and Measurement. The objective of the project was to reduce complexity by clarifying and adding guidance, eliminating internal inconsistencies and incorporating into the Standards elements of Standing Interpretations Committee (SIC) Interpretations and IAS 39 implementation guidance published by the Implementation Guidance Committee (IGC).IN3.For IAS32, the Board’s main objective was a limited revision to provide additional guidance on selected matters—such as the measurement of the components of a compound financial instrument on initial recognition, and the classification of derivatives based on an entity’s own shares—and to locate all disclosures relating to financial instruments in one Standard. The Board did not reconsider the fundamental approach to the presentation and disclosure of financial instruments contained in IAS32.The Main ChangesIN4.The main changes from the previous version of IAS32 are described below. ScopeIN5.The scope of IAS32 has, where appropriate, been conformed to the scope of IAS39.PrincipleIN6.In summary, when an issuer determines whether a financial instrument is a financial liability or an equity instrument, the instrument is an equity instrument if, and only if, both conditions (a) and (b) are met.1194© IASCFIAS 32(a)The instrument includes no contractual obligation:(i)to deliver cash or another financial asset to another entity; or(ii)to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the issuer.(b)If the instrument will or may be settled in the issuer’s own equity instruments,it is:(i) a non-derivative that includes no contractual obligation for the issuer todeliver a variable number of its own equity instruments; or(ii) a derivative that will be settled by the issuer exchanging a fixed amount of cash or another financial asset for a fixed number of its own equityinstruments. For this purpose, the issuer’s own equity instruments do notinclude instruments that are themselves contracts for the future receipt ordelivery of the issuer’s own equity instruments.IN7.In addition, when an issuer has an obligation to purchase its own shares for cash or another financial asset, there is a liability for the amount that the issuer is obliged to pay. IN8.The definitions of a financial asset and a financial liability, and the description of an equity instrument, are amended consistently with this principle.Classification of Contracts Settled in an Entity’s Own Equity InstrumentsIN9.The classification of derivative and non-derivative contracts indexed to, or settled in, an entity’s own equity instruments has been clarified consistently with the principle in paragraph IN6 above. In particular, when an entity uses its own equity instruments ‘as currency’ in a contract to receive or deliver a variable number of shares whose value equals a fixed amount or an amount based on changes in an underlying variable (eg a commodity price), the contract is not an equity instrument, but is a financial asset or a financial liability.Puttable InstrumentsIN10.IAS32 incorporates the guidance previously proposed in draft SIC Interpretation 34 Financial Instruments—Instruments or Rights Redeemable by the Holder.Consequently, a financial instrument that gives the holder the right to put the instrument back to the issuer for cash or another financial asset (a ‘puttable instrument’) is a financial liability of the issuer. In response to comments received on the Exposure Draft, the Standard provides additional guidance and illustrative examples for entities that, because of this requirement, have no equity or whose share capital is not equity as defined in IAS32.Contingent Settlement ProvisionsIN11.IAS32 incorporates the conclusion previously in SIC-5 Classification of Financial Instruments—Contingent Settlement Provisions that a financial instrument is a financial liability when the manner of settlement depends on the occurrence or non-occurrence of uncertain future events or on the outcome of uncertain circumstances that are beyond the control of both the issuer and the holder.Contingent settlement provisions are ignored when they apply only in the event of liquidation of the issuer or are not genuine.© IASCF1195IAS 32Settlement OptionsIN12.Under IAS32, a derivative financial instrument is a financial asset or a financial liability when it gives one of the parties to it a choice of how it is settled unless all of the settlement alternatives would result in it being an equity instrument. Measurement of the Components of a Compound Financial Instrument on Initial RecognitionIN13.The revisions eliminate the option previously in IAS32 to measure the liability component of a compound financial instrument on initial recognition either as a residual amount after separating the equity component, or by using a relative-fair-value method. Thus, any asset and liability components are separated first and the residual is the amount of any equity component. These requirements for separating the liability and equity components of a compound financial instrument are conformed to both the definition of an equity instrument as a residual and the measurement requirements in IAS39.Treasury SharesIN14.IAS32 incorporates the conclusion previously in SIC-16 Share Capital—Reacquired Own Equity Instruments (Treasury Shares) that the acquisition or subsequent resale by an entity of its own equity instruments does not result in a gain or loss for the entity. Rather it represents a transfer between those holders of equity instruments who have given up their equity interest and those who continue to hold an equity instrument.Interest, Dividends, Losses and GainsIN15.IAS32 incorporates the guidance previously in SIC-17 Equity—Costs of an Equity Transaction. Transaction costs incurred as a necessary part of completing an equity transaction are accounted for as part of that transaction and are deducted from equity.DisclosureIN16.The limited exemption in IAS32 from the requirement to disclose fair value of financial assets and financial liabilities has been conformed to the exemption in IAS39 from the requirement to measure at fair value some investments in unquoted equity instruments and derivatives linked to such equity instruments.IN17.Disclosure requirements have been added for the following:(a)information about the use of valuation techniques, including the sensitivities offair value estimates to significant valuation assumptions;(b)information about assets retained in transactions that do not qualify forderecognition in their entirety;(c)the carrying amounts of financial assets and financial liabilities that areclassified as held for trading and those designated by the entity upon initialrecognition as financial assets and financial liabilities at fair value throughprofit or loss;1196© IASCFIAS 32(d)the amount of the change in fair value of a financial liability designated as atfair value through profit or loss that is not attributable to changes in abenchmark interest rate;(e)the existence of, and specified information about, issued compound financialinstruments with multiple embedded derivative features that haveinterdependent values; and(f)information about any defaults by the entity on loans payable and otherbreaches of loan agreements.IN18.The requirement to disclose separate information about financial assets carried at an amount in excess of fair value has been eliminated because it is redundant. This is because IAS32 requires the disclosure of fair value information to be given in a way that permits comparison with financial assets’ carrying amounts.IN19.Disclosure requirements previously in IAS39 have been moved to IAS32. Withdrawal of Other PronouncementsIN20.As a consequence of the revisions to this Standard, the Board withdrew the three Interpretations and one draft Interpretation of the former Standing Interpretations Committee noted in paragraph IN1.Potential Impact of Proposals in Exposure DraftsIN21.[Deleted]© IASCF1197International Accounting Standard 32Financial Instruments: Disclosure and Presentation Objective1.The objective of this Standard is to enhance financial statement users’understanding of the significance of financial instruments to an entity’s financial position, performance and cash flows.2.This Standard contains requirements for the presentation of financial instrumentsand identifies the information that should be disclosed about them. The presentation requirements apply to the classification of financial instruments, from the perspective of the issuer, into financial assets, financial liabilities and equity instruments; the classification of related interest, dividends, losses and gains;and the circumstances in which financial assets and financial liabilities should be offset. The Standard requires disclosure of information about factors that affect the amount, timing and certainty of an entity’s future cash flows relating to financial instruments and the accounting policies applied to those instruments. This Standard also requires disclosure of information about the nature and extent of an entity’s use of financial instruments, the business purposes they serve, the risks associated with them, and management’s policies for controlling those risks.3.The principles in this Standard complement the principles for recognising andmeasuring financial assets and financial liabilities in IAS39 Financial Instruments: Recognition and Measurement.Scope4.This Standard shall be applied by all entities to all types of financial instrumentsexcept:(a)those interests in subsidiaries, associates and joint ventures that areaccounted for under IAS27 Consolidated and Separate FinancialStatements, IAS28 Investments in Associates or IAS31 Interests in JointVentures. However, entities shall apply this Standard to an interest in asubsidiary, associate or joint venture that according to IAS27, IAS28 orIAS31 is accounted for under IAS39 Financial Instruments: Recognitionand Measurement. In these cases, entities shall apply the disclosurerequirements in IAS27, IAS28 and IAS31 in addition to those in thisStandard. Entities shall also apply this Standard to all derivatives oninterests in subsidiaries, associates or joint ventures.(b)employers’ rights and obligations under employee benefit plans, to whichIAS19 Employee Benefits applies.(c)contracts for contingent consideration in a business combination(see IFRS3 Business Combinations). This exemption applies only to theacquirer.1198© IASCF(d)insurance contracts as defined in IFRS 4 Insurance Contracts. However,this Standard applies to derivatives that are embedded in insurance contractsif IAS 39 requires the entity to account for them separately.(e)financial instruments that are within the scope of IFRS4 because theycontain a discretionary participation feature. The issuer of theseinstruments is exempt from applying to these features paragraphs 15-32 andAG25-AG35 of this Standard regarding the distinction between financialliabilities and equity instruments. However, these instruments are subject toall other requirements of this Standard. Furthermore, this Standard appliesto derivatives that are embedded in these instruments (see IAS 39).(f) financial instruments, contracts and obligations under share-based paymenttransactions to which IFRS 2 Share-based Payment applies, except for(i)contracts within the scope of paragraphs 8-10 of this Standard,to which this Standard applies,(ii)paragraphs 33 and 34 of this Standard, which shall be applied to treasury shares purchased, sold, issued or cancelled in connection withemployee share option plans, employee share purchase plans, and allother share-based payment arrangements.5.This Standard applies to recognised and unrecognised financial instruments.Recognised financial instruments include equity instruments issued by the entity and financial assets and financial liabilities that are within the scope of IAS39.Unrecognised financial instruments include some financial instruments that, although outside the scope of IAS39, are within the scope of this Standard (such as some loan commitments).6.[Deleted]7.Other Standards specific to particular types of financial instrument containadditional presentation and disclosure requirements. For example, IAS17 Leases and IAS26 Accounting and Reporting by Retirement Benefit Plans incorporate specific disclosure requirements relating to finance leases and retirement benefit plan investments, respectively. In addition, some requirements of other Standards, particularly IAS30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions, apply to financial instruments.8.This Standard shall be applied to those contracts to buy or sell a non-financialitem that can be settled net in cash or another financial instrument, or by exchanging financial instruments, as if the contracts were financial instruments, with the exception of contracts that were entered into and continue to be held for the purpose of the receipt or delivery of a non-financial item in accordance with the entity’s expected purchase, sale or usage requirements.9.There are various ways in which a contract to buy or sell a non-financial item can besettled net in cash or another financial instrument or by exchanging financial instruments. These include:© IASCF1199(a)when the terms of the contract permit either party to settle it net in cash oranother financial instrument or by exchanging financial instruments;(b)when the ability to settle net in cash or another financial instrument, or byexchanging financial instruments, is not explicit in the terms of the contract,but the entity has a practice of settling similar contracts net in cash or anotherfinancial instrument, or by exchanging financial instruments (whether with thecounterparty, by entering into offsetting contracts or by selling the contractbefore its exercise or lapse);(c)when, for similar contracts, the entity has a practice of taking delivery of theunderlying and selling it within a short period after delivery for the purpose ofgenerating a profit from short-term fluctuations in price or dealer’s margin;and(d)when the non-financial item that is the subject of the contract is readilyconvertible to cash.A contract to which (b) or (c) applies is not entered into for the purpose of thereceipt or delivery of the non-financial item in accordance with the entity’s expected purchase, sale or usage requirements, and, accordingly, is within the scope of this Standard. Other contracts to which paragraph 8 applies are evaluated to determine whether they were entered into and continue to be held for the purpose of the receipt or delivery of the non-financial item in accordance with the entity’s expected purchase, sale or usage requirement, and accordingly, whether they are within the scope of this Standard.10. A written option to buy or sell a non-financial item that can be settled net in cash oranother financial instrument, or by exchanging financial instruments, in accordance with paragraph9(a) or (d) is within the scope of this Standard. Such a contract cannot be entered into for the purpose of the receipt or delivery of the non-financial item in accordance with the entity’s expected purchase, sale or usage requirements. Definitions (see also paragraphs AG3-AG24)11.The following terms are used in this Standard with the meanings specified:A financial instrument is any contract that gives rise to a financial asset of oneentity and a financial liability or equity instrument of another entity.A financial asset is any asset that is:(a)cash;(b)an equity instrument of another entity;(c) a contractual right:(i)to receive cash or another financial asset from another entity; or(ii)to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or1200© IASCF(d) a contract that will or may be settled in the entity’s own equity instrumentsand is:(i) a non-derivative for which the entity is or may be obliged to receive avariable number of the entity’s own equity instruments; or(ii) a derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number ofthe entity’s own equity instruments. For this purpose the entity’s ownequity instruments do not include instruments that are themselvescontracts for the future receipt or delivery of the entity’s own equityinstruments.A financial liability is any liability that is:(a) a contractual obligation:(i)to deliver cash or another financial asset to another entity; or(ii)to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or(b) a contract that will or may be settled in the entity’s own equity instrumentsand is:(i) a non-derivative for which the entity is or may be obliged to deliver avariable number of the entity’s own equity instruments; or(ii) a derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number ofthe entity’s own equity instruments. For this purpose the entity’s ownequity instruments do not include instruments that are themselvescontracts for the future receipt or delivery of the entity’s own equityinstruments.An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.Fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction. 12.The following terms are defined in paragraph 9 of IAS39 and are used in thisStandard with the meaning specified in IAS39.•amortised cost of a financial asset or financial liability•available-for-sale financial assets•derecognition•derivative•effective interest method•financial asset or financial liability at fair value through profit or loss•firm commitment•forecast transaction•hedge effectiveness© IASCF1201•hedged item•hedging instrument•held-to-maturity investments•loans and receivables•regular way purchase or sale•transaction costs.13.In this Standard, ‘contract’ and ‘contractual’ refer to an agreement between two ormore parties that has clear economic consequences that the parties have little, if any, discretion to avoid, usually because the agreement is enforceable by law. Contracts, and thus financial instruments, may take a variety of forms and need not be in writing.14.In this Standard, ‘entity’ includes individuals, partnerships, incorporated bodies,trusts and government agencies.PresentationLiabilities and Equity (see also paragraphs AG25-AG29)15.The issuer of a financial instrument shall classify the instrument, or itscomponent parts, on initial recognition as a financial liability, a financial asset or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability, a financial asset and an equity instrument.16.When an issuer applies the definitions in paragraph 11 to determine whether a financialinstrument is an equity instrument rather than a financial liability, the instrument is an equity instrument if, and only if, both conditions (a) and (b) below are met.(a)The instrument includes no contractual obligation:(i)to deliver cash or another financial asset to another entity; or(ii)to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the issuer.(b)If the instrument will or may be settled in the issuer’s own equity instruments,it is:(i) a non-derivative that includes no contractual obligation for the issuer todeliver a variable number of its own equity instruments; or(ii) a derivative that will be settled only by the issuer exchanging a fixed amount of cash or another financial asset for a fixed number of its ownequity instruments. For this purpose the issuer’s own equity instrumentsdo not include instruments that are themselves contracts for the futurereceipt or delivery of the issuer’s own equity instruments.A contractual obligation, including one arising from a derivative financialinstrument, that will or may result in the future receipt or delivery of the issuer’s own equity instruments, but does not meet conditions (a) and (b) above, is not an equity instrument.1202© IASCF。
我国及国际会计准则体系对照表
企业会计准则第2号——长期股权投资
IAS3ConsolidatedFinancial Statements. Superseded in 1989 byIAS 27andIAS 28.
IFRS 3 Business Combinations
企业会计准则第3号——投资性房地产
IAS4 Depreciation Accounting, replaced by IAS 16, 22, and 38
IFRS 4Insurance Contracts
企业会计准则第4号——固定资产
IAS 5 Information to Be Disclosed in Financial Statements.Superseded byIAS 1in 1997
企业会计准则第35号——分部报告
IAS 36 Impairment of Assets
企业会计准则第36号—关联方披露
IAS37Provisions,Contingent Liabilities and Contingent Assets
企业会计准则第37号--金融工具列企业会计准则第6号——无形资产
IAS 7 Cash Flow Statements
IFRS7 Financial Instruments: Disclosures
企业会计准则第7号——非货币性资产交换
IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors
InternationalAccountingStandards(IAS)
InternationalFinancial ReportingStandards(IFRS)
中国会计准则与国际财务报告准则具体项目比较表
附注：（一）国际会计、经济组织：IAS C：国际会计准则委员会，成立于1973年，由美国、加拿大、澳大利亚、法国、德国、日本、墨西哥、荷兰、英国和爱尔兰的会计职业团体发起成立的会计组织。
从1983年起，作为国际会计师联合会（IFAC）成员的所有会计职业团体均成为IASC成员。
中国于1999年5月正式加入IASC和IFAC。
到2000年，IASC已经拥有来自104个国家的143个成员。
IASB：国际会计准则委员会理事会，于2001年1月由全面重组后的IASC托管会任命英国ASB主席DAVID TWEEDIE 为重组后的IASC理事会（IASB）主席，并任命了14名理事会成员。
SAC：国际会计准则委员会下设的准则咨询委员会简称。
SIC：国际会计准则委员会下设的常设解释委员会简称。
（二）IFRS：系IASB组建后新公布的国际准则，称“国际财务报告准则”（IFRS），已公布的现有8个，分别是：IFRS1：首次采用国际财务报告准则IFRS2：以股份为基础的支付IFRS3：企业合并IFRS4：保险合同IFRS5：持有待售的非流动资产和终止经营IFRS6：矿产资源的勘探和评价I FRS7：金融工具：披露IFRS8：分部报告（三）IAS：国际会计准则，原公布的共计41个，分别是：（带●的，已经失效）IAS1：财务报表的列报IAS2：存货●IAS3：（已撤销，由IAS28号替代）●IAS4：折旧会计●IAS5：（已撤销，由IAS1号替代）●IAS6：（已撤销，由IAS15号替代）IAS7：现金流量表IAS8：会计政策、会计估计变更和差错●IAS9：研究和开发费用IAS10：资产负债表日后事项IAS11：建造合同IAS12：所得税会计●IAS13：（已撤销，由IAS1号替代）IAS14：按分部报告财务信息●IAS15：反映价格变动影响的信息IAS16：不动产、厂房及设备IAS17：租赁IAS18：收入IAS19：雇员福利IAS20：政府补助的会计和政府援助的披露IAS21：汇率变动的影响●IAS22：企业合并IAS23：借款费用IAS24：关联方披露●IAS25：投资会计IAS26：退休福利计划的会计和报告IAS27：合并财务报表和单独财务报表IAS28：联营中的投资IAS28：联营中的投资IAS29：恶性通货膨胀经济中的财务报告IAS29：恶性通货膨胀经济中的财务报告▲IAS30：银行和类似金融机构财务报表应揭示的信息IAS31：和营中的权益IAS32：金融工具：列报IAS33：每股收益IAS34：中期财务报告●IAS35：中止经营IAS36：资产减值IAS37：准备、或有负债和或有资产IAS38：无形资产IAS39：金融工具：确认和计量IAS40：投资性房地产IAS41：农业说明：我国新的企业会计准则，除带▲的IAS30之外，均与国际会计准则均存在内容相关对应关系。
对于因处置部分股权投资或其他原因丧失对子公司的控制权时剩余股权的会计处理
企业在实务中因处置部分股权投资或其他原因可能导致丧失对原有子公司的控制权。
丧失控制权后剩余股权如何计量？处置部分股权的损益如何计量？2010年7月财政部发布的《企业会计准则解释第4号》（以下简称解释第4号）第四问答对此作出了原则性规定。
一、解释第4号对丧失控制权的会计规范思路及依据对于因处置部分股权投资或其他原因丧失对子公司的控制权时剩余股权的会计处理，解释第4号分别个别财务报表和合并财务报表进行了规范。
个别财务报表中的会计处理实际未发生变化，剩余股权按账面价值确认为长期股权投资或其他相关金融资产，处置后剩余股权能够对原有子公司实施共同控制或重大影响的，按成本法转为权益法的相关规定进行处理；合并财务报表中的会计处理则发生较大改变，剩余股权按丧失控制权日的公允价值重新计量，处置股权取得的对价与剩余股权公允价值之和，减去按原持股比例计算应享有原有子公司自购买日开始持续计算的净资产份额之间的差额，计入丧失控制权当期的投资收益。
解释第4号上述规定是根据国际财务报告准则的变化对我国企业会计准则作出的修订或补充。
其直接依据就是2008年修订的国际会计准则IAS27关于丧失控制权的第34、35段。
控制权转移是重要的经济事项，包括取得控制权和丧失控制权。
在丧失控制权的情况下，原有的母子公司关系被新的投资者与被投资者关系所替代，这种新的投资关系与之前的母子公司关系显著不同，应当在丧失控制权日进行初始确认与计量。
从企业集团的角度看，对子公司控制权的丧失，意味着对子公司单项资产和负债的控制权丧失。
上述重大变化在合并财务报表中反映为：终止确认原子公司资产（包括商誉）和负债，立即按公允价值购买一项资产（长期股权投资或金融资产）并予以初始确认和计量，由此产生的利得或损失应确认为当期损益。
这与不丧失控制权的交易事项截然不同。
控制权转移是会计处理尤其是计量基础改变与否的分界线，在保持控制权前提下的股权变动根据主体理论作为权益交易在股东权益中列报，引起控制权转移的权益变化则作为损益交易列报。
ifrs准则原文
ifrs准则原文IFS标准具有许多不同的准则，以下是其中一些常见的IFRS 准则的原文：- IFRS 1：第一次采用国际财务报告准则- IFRS 2：支付给员工的股票期权- IFRS 3：合并财务报表- IFRS 4：保险业务- IFRS 5：非流动资产处置组和中止经营的报告- IFRS 6：采矿和开采活动- IFRS 7：金融工具揭示- IFRS 8：经营部门- IFRS 9：金融资产- IFRS 10：合并报表- IFRS 11：联营企业和合营企业- IFRS 12：与合营企业有关的披露- IFRS 13：公允价值测量- IFRS 15：收入与合同客户- IFRS 16：租赁- IFRS 17：保险合同- IAS 1：财务报表展示- IAS 2：存货- IAS 7：现金流量表- IAS 8：会计政策、会计估计变更和错误更正- IAS 10：事后调整- IAS 11：建造合同- IAS 12：所得税- IAS 16：不动产、厂房和设备- IAS 17：租赁- IAS 18：收入- IAS 19：福利计划- IAS 20：政府补助- IAS 21：外币- IAS 23：借款成本- IAS 24：关联方披露- IAS 26：会计和报告养老福利计划- IAS 27：单个财务报表- IAS 28：投资的持有和合营企业- IAS 29：超额货币- IAS 30：公司与类似情况- IAS 31：共同经营和关联权益法- IAS 32：金融工具披露和表示- IAS 33：每股收益- IAS 34：中期财务报告- IAS 36：资产减值- IAS 37：担保、赔偿和现行义务- IAS 38：无形资产- IAS 39：金融工具：公允价值与摊余成本- IAS 40：投资性不动产- IAS 41：农业。
IAS简介国际会计准则
IASC的发展
2000年5月，IASC进行重新的改组（此次改革基 本上按照美国财务会计准则委员会的模式，有3名 美国人担任了该组织的重要职务，这是IASC为了 实现其目的与美国合作、妥协的产物。），设立 IASC基金会，下设“国际会计准则理事会” （IASB）、“国际财务报告解释委员会” （IFRIC）和“准则咨询委员会”（SAC）。其 中，IASB主要负责各项会计准则的研究、制定等 工作。这次改组使IASC在某种意义上由各国会计 准则“协调者”的身份转变成“全球会计准 则”“制定者”的身份。
IASC的建立
国际会计准则委员会成立之初，并没有强 有力的政治经济背景，只是选择国际上倍 受关注的主要会计项目，在适当比较和挑 选的基础上，调和各国同类或类似的准则， 废除一些不正确的会计惯例，然后允许剩 下的多种会计处理并行，允许会计实务在 多个备选会计程序和会计方法中选择，从 而形成易于被各国和各地区接受与遵守的 国际会计准则。
IASC的建立
经济全球化已经成为当代社会一个最明显的特征， 各市场之间的联系更加紧密，投资者和公司都在 不断寻找跨国界的机会，各国企业纷纷从单靠国 内资本市场融资转向依靠国际资本市场融资。比 如伦敦证券交易所的股票市值总额中有70%是非 英国公司的，德国证券交易所市值总额中有80% 是非德国公司的，区域性或全球性的资本市场正 在加速形成。全球化对国际会计协调的需求与日 俱增，大家都翘首期待高质量的、统一的国际会 计准则出台
国际会计准则第33号（IAS 33）——每股 收益 国际会计准则第34号（IAS 34）——中期 财务报告 国际会计准则第35号（IAS 35）——终止 经营 (已被于2005年生效的IFRS 5取代)
IAS的具体准则
国际会计准则第36号（IAS 36）——资产 减值 国际会计准则第37号（IAS 37）——准备、 或有负债和或有资产 国际会计准则第38号（IAS 38）——无形 资产
IAS服务器配置
3.3.2 添加IAS服务IAS是一种远程身份验证拨号用户服务，它实现了用户身份验证，授权以及帐号的集中管理等功能。
步骤 1从“开始”菜单中，依次选择“设置→控制面板→添加或删除程序”。
然后单击“添加/删除Windows组件”，进入Windows组件向导。
在组件列表框中，选择“网络服务”，如图3-1所示。
图3-1添加Windows组件步骤 2单击“详细信息”按钮，进入“网络服务”界面，如图3-2所示。
选择“Internet 验证服务（IAS），单击“确定”，返回到上一界面。
图3-2 选择Internet验证服务（IAS）步骤 3在Windows组件界面中，单击“下一步”，开始配置组件，如图3-3所示。
图3-3 正在配置组件步骤 4完成Windows组件安装后，单击“完成”按钮退出，如图3-4所示。
图3-4 完成Windows组件安装提示：安装完成后，在管理工具中出现“Internet验证服务”程序项，请查看。
3.3.3 配置IAS服务器单击开始→程序→管理工具→Internet验证服务，进入Internet验证服务配置界面，如图3-5所示。
图3-5 Internet验证服务增加Radius客户端步骤 1在Internet验证服务界面中，右击左边的RADIUS客户端，选择新建Radius 客户端，进入“新建Radius客户端”界面。
输入好记的名称和客户端的IP地址：好记的名称如“交换机1”；客户端IP地址在这里一定要输入交换机的IP地址，如“192.168.13.232”，如图3-6所示。
图3-6增加Radius客户端步骤 2点击“下一步”，进入其他信息页面，如图3-7所示。
在下拉框中，选择客户端-供应商为“RADIUS Standard”；输入共享机密（共享机密为交换机中radius服务器的key，例如我们在交换机配置中，设置的testing123）；选中“请求必须消息验证程序属性”。
最后点击“完成”按钮，即完成RADIUS客户端的添加。
IAS34_BV2012_WEBSITE
IAS 34 International Accounting Standard 34Interim Financial ReportingIAS 34 Interim Financial Reporting was issued by the International Accounting Standards Committee in February 1998. A limited amendment was made in 2000.In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.Since then, IAS 34 has been amended by the following IFRSs:•IAS1Presentation of Financial Statements (as revised in December 2003)•IAS2Inventories (as revised in December 2003)•IAS8Accounting Policies, Changes in Accounting Estimates and Errors(issued December 2003)•IAS16Property, Plant and Equipment (as revised in December 2003)•IAS21The Effects of Changes in Foreign Exchange Rates (as revised in December 2003)•IFRS3Business Combinations (issued March 2004)•IFRS8Operating Segments (issued November 2006)*•IAS1Presentation of Financial Statements (as revised in September 2007)*•IFRS3Business Combinations (as revised in January 2008)†•Improvements to IFRSs (issued May 2008)*•Improvements to IFRSs (issued May 2010).§Amendments with an effective date later than 1 January 2012IAS 32 and its accompanying documents have been amended by:•IFRS13Fair Value Measurement (issued May 2011)As these amendments have an effective date later than 1 January 2012 they are not included in this edition.The following Interpretation refers to IAS 34:•IFRIC10Interim Financial Reporting and Impairment (issued July 2006).*effective date 1 January 2009†effective date 1 July 2009§effective date 1 January 2011© IFRS Foundation1823IAS 341824© IFRS Foundation C ONTENTSparagraphs INTRODUCTIONIN1–IN9INTERNATIONAL ACCOUNTING STANDARD 34INTERIM FINANCIAL REPORTINGOBJECTIVESCOPE1–3DEFINITIONS4CONTENT OF AN INTERIM FINANCIAL REPORT5–25Minimum components of an interim financial report8–8A Form and content of interim financial statements9–14Significant events and transactions15–15C Other disclosures16A Disclosure of compliance with IFRSs19Periods for which interim financial statements are required to be presented20–22Materiality23–25DISCLOSURE IN ANNUAL FINANCIAL STATEMENTS26–27RECOGNITION AND MEASUREMENT28–42Same accounting policies as annual28–36Revenues received seasonally, cyclically, or occasionally37–38Costs incurred unevenly during the financial year39Applying the recognition and measurement principles40Use of estimates41–42RESTATEMENT OF PREVIOUSLY REPORTED INTERIM PERIODS43–45EFFECTIVE DATE46–49BASIS FOR CONCLUSIONSILLUSTRATIVE EXAMPLESA Illustration of periods required to be presentedB Examples of applying the recognition and measurement principlesC Examples of the use of estimatesIAS 34 International Accounting Standard 34 Interim Financial Reporting (IAS 34) is set out in paragraphs 1–49. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 34 should be read in the context of its objective and the Basis for Conclusions, the Preface to International Financial Reporting Standards and the Conceptual Framework f or Financial Reporting. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.© IFRS Foundation1825IAS 34IntroductionIN1This Standard (IAS 34) addresses interim financial reporting, a matter not covered in a prior Standard. IAS 34 is effective for accounting periods beginning on or after 1 January 1999.IN2An interim financial report is a financial report that contains either a complete or condensed set of financial statements for a period shorter than an entity’s full financial year.IN3This Standard does not mandate which entities should publish interim financial reports, how frequently, or how soon after the end of an interim period. In IASC’s judgement, those matters should be decided by national governments, securities regulators, stock exchanges, and accountancy bodies. This Standard applies if a company is required or elects to publish an interim financial report in accordance with Standards.IN4This Standard:(a)defines the minimum content of an interim financial report, includingdisclosures; and(b)identifies the accounting recognition and measurement principles thatshould be applied in an interim financial report.IN5The minimum content of an interim financial report is a condensed statement of financial position, a condensed statement of comprehensive income, a condensed statement of cash flows, a condensed statement of changes in equity, and selected explanatory notes. If an entity presents the components of profit or loss in a separate income statement as described in paragraph 81 of IAS 1 Presentation ofFinancial Statements (as revised in 2007), it presents interim condensed information from that separate statement.IN6On the presumption that anyone who reads an entity’s interim report will also have access to its most recent annual report, virtually none of the notes to the annual financial statements are repeated or updated in the interim report.Instead, the interim notes include primarily an explanation of the events and changes that are significant to an understanding of the changes in financial position and performance of the entity since the end of the last annual reporting period.IN7An entity should apply the same accounting policies in its interim financial report as are applied in its annual financial statements, except for accounting policy changes made after the date of the most recent annual financial statements that are to be reflected in the next annual financial statements.The frequency of an entity’s reporting—annual, half-yearly, or quarterly—should not affect the measurement of its annual results. To achieve that objective, measurements for interim reporting purposes are made on a year-to-date basis. 1826© IFRS FoundationIAS 34 IN8Part B of the illustrative examples accompanying the Standard provides guidance for applying the basic recognition and measurement principles at interim dates to various types of asset, liability, income, and expense. Income tax expense for an interim period is based on an estimated average annual effective income tax rate, consistent with the annual assessment of taxes.IN9In deciding how to recognise, classify, or disclose an item for interim financial reporting purposes, materiality is to be assessed in relation to the interim period financial data, not forecast annual data.© IFRS Foundation1827IAS 34International Accounting Standard 34Interim Financial ReportingObjectiveThe objective of this Standard is to prescribe the minimum content of an interimfinancial report and to prescribe the principles for recognition and measurementin complete or condensed financial statements for an interim period. Timelyand reliable interim financial reporting improves the ability of investors,creditors, and others to understand an entity’s capacity to generate earnings andcash flows and its financial condition and liquidity.Scope1This Standard does not mandate which entities should be required to publish interim financial reports, how frequently, or how soon after the end of an interim period. However, governments, securities regulators, stock exchanges, and accountancy bodies often require entities whose debt or equity securities are publicly traded to publish interim financial reports. This Standard applies if an entity is required or elects to publish an interim financial report in accordance with International Financial Reporting Standards (IFRSs). The International Accounting Standards Committee* encourages publicly traded entities to provide interim financial reports that conform to the recognition, measurement, and disclosure principles set out in this Standard. Specifically, publicly traded entities are encouraged:(a)to provide interim financial reports at least as of the end of the first half oftheir financial year; and(b)to make their interim financial reports available not later than 60 daysafter the end of the interim period.2Each financial report, annual or interim, is evaluated on its own for conformity to IFRSs. The fact that an entity may not have provided interim financial reports during a particular financial year or may have provided interim financial reports that do not comply with this Standard does not prevent the entity’s annual financial statements from conforming to IFRSs if they otherwise do so.3If an entity’s interim financial report is described as complying with IFRSs, it must comply with all of the requirements of this Standard. Paragraph 19 requires certain disclosures in that regard.*The International Accounting Standards Committee was succeeded by the International Accounting Standards Board, which began operations in 2001.1828© IFRS FoundationIAS 34 Definitions4The following terms are used in this Standard with the meanings specified: Interim period is a financial reporting period shorter than a full financial year.Interim financial report means a financial report containing either a complete set of financial statements (as described in IAS 1 Presentation of Financial Statements (as revised in 2007)) or a set of condensed financial statements (as described in this Standard) for an interim period.Content of an interim financial report5IAS 1 (as revised in 2007) defines a complete set of financial statements as including the following components:(a) a statement of financial position as at the end of the period;(b) a statement of comprehensive income for the period;(c) a statement of changes in equity for the period;(d) a statement of cash flows for the period;(e)notes, comprising a summary of significant accounting policies and otherexplanatory information; and(f) a statement of financial position as at the beginning of the earliestcomparative period when an entity applies an accounting policyretrospectively or makes a retrospective restatement of items in itsfinancial statements, or when it reclassifies items in its financialstatements.6In the interest of timeliness and cost considerations and to avoid repetition of information previously reported, an entity may be required to or may elect to provide less information at interim dates as compared with its annual financial statements. This Standard defines the minimum content of an interim financial report as including condensed financial statements and selected explanatory notes. The interim financial report is intended to provide an update on the latest complete set of annual financial statements. Accordingly, it focuses on new activities, events, and circumstances and does not duplicate information previously reported.7N othing in this Standard is intended to prohibit or discourage an entity from publishing a complete set of financial statements (as described in IAS1) in its interim financial report, rather than condensed financial statements and selected explanatory notes. N or does this Standard prohibit or discourage an entity from including in condensed interim financial statements more than the minimum line items or selected explanatory notes as set out in this Standard.The recognition and measurement guidance in this Standard applies also to complete financial statements for an interim period, and such statements would include all of the disclosures required by this Standard (particularly the selected note disclosures in paragraph 16) as well as those required by other IFRSs.© IFRS Foundation1829IAS 34Minimum components of an interim financial report8An interim fina ncia l report sha ll include, a t a minimum, the following components:(a) a condensed statement of financial position;(b) a condensed statement of comprehensive income, presented as either;(i) a condensed single statement; or(ii)a condensed sepa ra te income sta tement a nd a condensed sta tement of comprehensive income;(c) a condensed statement of changes in equity;(d) a condensed statement of cash flows; and(e)selected explanatory notes.8A If a n entity presents the components of profit or loss in a sepa ra te income statement as described in paragraph 81 of IAS 1 (as revised in 2007), it presents interim condensed information from that separate statement.Form and content of interim financial statements9If a n entity publishes a complete set of fina ncia l sta tements in its interim financial report, the form and content of those statements shall conform to the requirements of IAS 1 for a complete set of financial statements.10If a n entity publishes a set of condensed fina ncia l sta tements in its interim financial report, those condensed statements shall include, at a minimum, each of the headings and subtotals that were included in its most recent annual financial sta tements a nd the selected expla na tory notes a s required by this Sta nda rd.Additional line items or notes shall be included if their omission would make the condensed interim financial statements misleading.11In the statement that presents the components of profit or loss for an interim period, an entity shall present basic and diluted earnings per share for that period when the entity is within the scope of IAS 33 Earnings per Share.*11A If a n entity presents the components of profit or loss in a sepa ra te income statement as described in paragraph 81 of IAS 1 (as revised in 2007), it presents basic and diluted earnings per share in that separate statement.12IAS 1 (as revised in 2007) provides guidance on the structure of financial statements. The Implementation Guidance for IAS 1 illustrates ways in which the statement of financial position, statement of comprehensive income and statement of changes in equity may be presented.13[Deleted]14An interim financial report is prepared on a consolidated basis if the entity’s most recent annual financial statements were consolidated statements. The parent’s separate financial statements are not consistent or comparable with the *This paragraph was amended by Improvements to IFRSs issued in May 2008 to clarify the scope of IAS34.1830© IFRS FoundationIAS 34 consolidated statements in the most recent annual financial report. If an entity’s annual financial report included the parent’s separate financial statements in addition to consolidated financial statements, this Standard neither requires nor prohibits the inclusion of the parent’s separate statements in the entity’s interim financial report.Significant events and transactions15An entity shall include in its interim financial report an explanation of events and transactions that are significant to an understanding of the changes in financial position and performance of the entity since the end of the last annual reporting period. Information disclosed in relation to those events and transactions shall update the relevant information presented in the most recent annual financial report.15A A user of an entity’s interim financial report will have access to the most recent annual financial report of that entity. Therefore, it is unnecessary for the notes to an interim financial report to provide relatively insignificant updates to the information that was reported in the notes in the most recent annual financial report.15B The following is a list of events and transactions for which disclosures would be required if they are significant: the list is not exhaustive.(a)the write-down of inventories to net realisable value and the reversal ofsuch a write-down;(b)recognition of a loss from the impairment of financial assets, property,plant and equipment, intangible assets, or other assets, and the reversal ofsuch an impairment loss;(c)the reversal of any provisions for the costs of restructuring;(d)acquisitions and disposals of items of property, plant and equipment;(e)commitments for the purchase of property, plant and equipment;(f)litigation settlements;(g)corrections of prior period errors;(h)changes in the business or economic circumstances that affect the fairvalue of the entity’s financial assets and financial liabilities, whether thoseassets or liabilities are recognised at fair value or amortised cost;(i)any loan default or breach of a loan agreement that has not been remediedon or before the end of the reporting period;(j)related party transactions;(k)transfers between levels of the fair value hierarchy used in measuring the fair value of financial instruments;(l)changes in the classification of financial assets as a result of a change in the purpose or use of those assets; and(m)changes in contingent liabilities or contingent assets.© IFRS Foundation1831IAS 3415C Individual IFRSs provide guidance regarding disclosure requirements for many of the items listed in paragraph 15B. When an event or transaction is significant to an understanding of the changes in an entity’s financial position or performance since the last annual reporting period, its interim financial report should provide an explanation of and an update to the relevant information included in the financial statements of the last annual reporting period.16–18[Deleted]Other disclosures16A In addition to disclosing significant events and transactions in accordance with paragraphs 15–15C, an entity shall include the following information, in the notes to its interim fina ncia l sta tements, if not disclosed elsewhere in the interim fina ncia l report. The informa tion sha ll norma lly be reported on a fina ncia l year-to-date basis.(a) a statement that the same accounting policies and methods of computationare followed in the interim financial statements as compared with the mostrecent a nnua l fina ncia l sta tements or, if those policies or methods ha vebeen changed, a description of the nature and effect of the change.(b)expla na tory comments a bout the sea sona lity or cyclica lity of interimoperations.(c)the na ture a nd a mount of items a ffecting a ssets, lia bilities, equity, netincome or ca sh flows tha t a re unusua l beca use of their na ture, size orincidence.(d)the na ture a nd a mount of cha nges in estima tes of a mounts reported inprior interim periods of the current financial year or changes in estimatesof amounts reported in prior financial years.(e)issues, repurchases and repayments of debt and equity securities.(f)dividends paid (aggregate or per share) separately for ordinary shares andother shares.(g)the following segment informa tion (disclosure of segment informa tion isrequired in a n entity’s interim fina ncia l report only if IFRS 8 OperatingSegments requires that entity to disclose segment information in its annualfinancial statements):(i)revenues from externa l customers, if included in the mea sure ofsegment profit or loss reviewed by the chief operating decision makeror otherwise regula rly provided to the chief opera ting decisionmaker.(ii)intersegment revenues, if included in the measure of segment profit or loss reviewed by the chief operating decision maker or otherwiseregularly provided to the chief operating decision maker.(iii) a measure of segment profit or loss.(iv)tota l a ssets for which there ha s been a material change from the amount disclosed in the last annual financial statements.1832© IFRS FoundationIAS 34(v) a description of differences from the last annual financial statements in the ba sis of segmenta tion or in the ba sis of mea surement ofsegment profit or loss.(vi) a reconciliation of the total of the reportable segments’ measures of profit or loss to the entity’s profit or loss before tax expense (taxincome) and discontinued operations. However, if an entity allocatesto reportable segments items such as tax expense (tax income), theentity may reconcile the total of the segments’ measures of profit orloss to profit or loss after those items. Material reconciling itemsshall be separately identified and described in that reconciliation.(h)events after the interim period that have not been reflected in the financialstatements for the interim period.(i)the effect of changes in the composition of the entity during the interimperiod, including business combina tions, obta ining or losing control ofsubsidia ries a nd long-term investments, restructurings, a nd discontinuedoperations.In the case of business combinations, the entity shall disclosethe information required by IFRS 3 Business Combinations.Disclosure of compliance with IFRSs19If an entity’s interim financial report is in compliance with this Standard, that fact sha ll be disclosed. An interim fina ncia l report sha ll not be described a s complying with IFRSs unless it complies with all the requirements of IFRSs.Periods for which interim financial statements are requiredto be presented20Interim reports sha ll include interim fina ncia l sta tements (condensed or complete) for periods as follows:(a)statement of financial position as of the end of the current interim perioda nd a compa ra tive sta tement of fina ncia l position a s of the end of theimmediately preceding financial year.(b)sta tements of comprehensive income for the current interim period a ndcumula tively for the current fina ncia l yea r to da te, with compa ra tivesta tements of comprehensive income for the compa ra ble interim periods(current a nd yea r-to-da te) of the immedia tely preceding fina ncia l yea r.As permitted by IAS 1 (as revised in 2007), an interim report may presentfor ea ch period either a single sta tement of comprehensive income, or asta tement displa ying components of profit or loss (sepa ra te incomesta tement) a nd a second sta tement beginning with profit or loss a nddispla ying components of other comprehensive income (sta tement ofcomprehensive income).(c)statement of changes in equity cumulatively for the current financial yearto da te, with a compa ra tive sta tement for the compa ra ble yea r-to-da teperiod of the immediately preceding financial year.(d)statement of cash flows cumulatively for the current financial year to date,with a comparative statement for the comparable year-to-date period of theimmediately preceding financial year.© IFRS Foundation1833IAS 3421For an entity whose business is highly seasonal, financial information for the twelve months up to the end of the interim period and comparative information for the prior twelve-month period may be useful. Accordingly, entities whose business is highly seasonal are encouraged to consider reporting such information in addition to the information called for in the preceding paragraph. 22Part A of the illustrative examples accompanying this Standard illustrates the periods required to be presented by an entity that reports half-yearly and an entity that reports quarterly.Materiality23In deciding how to recognise, measure, classify, or disclose an item for interim fina ncia l reporting purposes, ma teria lity sha ll be a ssessed in rela tion to the interim period financial data. In making assessments of materiality, it shall be recognised that interim measurements may rely on estimates to a greater extent than measurements of annual financial data.24IAS 1 and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors define an item as material if its omission or misstatement could influence the economic decisions of users of the financial statements. IAS 1 requires separate disclosure of material items, including (for example) discontinued operations, and IAS 8 requires disclosure of changes in accounting estimates, errors, and changes in accounting policies. The two Standards do not contain quantified guidance as to materiality.25While judgement is always required in assessing materiality, this Standard bases the recognition and disclosure decision on data for the interim period by itself for reasons of understandability of the interim figures. Thus, for example, unusual items, changes in accounting policies or estimates, and errors are recognised and disclosed on the basis of materiality in relation to interim period data to avoid misleading inferences that might result from non-disclosure. The overriding goal is to ensure that an interim financial report includes all information that is relevant to understanding an entity’s financial position and performance during the interim period.Disclosure in annual financial statements26If an estimate of an amount reported in an interim period is changed significantly during the fina l interim period of the fina ncia l yea r but a sepa ra te fina ncia l report is not published for that final interim period, the nature and amount of tha t cha nge in estima te sha ll be disclosed in a note to the a nnua l fina ncia l statements for that financial year.27IAS8 requires disclosure of the nature and (if practicable) the amount of a change in estimate that either has a material effect in the current period or is expected to have a material effect in subsequent periods . Paragraph 16A(d) of this Standard requires similar disclosure in an interim financial report. Examples include changes in estimate in the final interim period relating to inventory write-downs, restructurings, or impairment losses that were reported in an earlier interim period of the financial year. The disclosure required by the 1834© IFRS FoundationIAS 34 preceding paragraph is consistent with the IAS8 requirement and is intended to be narrow in scope—relating only to the change in estimate. An entity is not required to include additional interim period financial information in its annual financial statements.Recognition and measurementSame accounting policies as annual28An entity sha ll a pply the sa me a ccounting policies in its interim fina ncia l sta tements a s a re a pplied in its a nnua l fina ncia l sta tements, except for accounting policy changes made after the date of the most recent annual financial sta tements tha t a re to be reflected in the next a nnua l fina ncia l sta tements.However, the frequency of an entity’s reporting (annual, half-yearly, or quarterly) shall not affect the measurement of its annual results. To achieve that objective, mea surements for interim reporting purposes sha ll be ma de on a yea r-to-da te basis.29Requiring that an entity apply the same accounting policies in its interim financial statements as in its annual statements may seem to suggest that interim period measurements are made as if each interim period stands alone as an independent reporting period. However, by providing that the frequency of an entity’s reporting shall not affect the measurement of its annual results, paragraph 28 acknowledges that an interim period is a part of a larger financial year. Year-to-date measurements may involve changes in estimates of amounts reported in prior interim periods of the current financial year. But the principles for recognising assets, liabilities, income, and expenses for interim periods are the same as in annual financial statements.30To illustrate:(a)the principles for recognising and measuring losses from inventorywrite-downs, restructurings, or impairments in an interim period are thesame as those that an entity would follow if it prepared only annualfinancial statements. However, if such items are recognised and measuredin one interim period and the estimate changes in a subsequent interimperiod of that financial year, the original estimate is changed in thesubsequent interim period either by accrual of an additional amount ofloss or by reversal of the previously recognised amount;(b) a cost that does not meet the definition of an asset at the end of an interimperiod is not deferred in the statement of financial position either to awaitfuture information as to whether it has met the definition of an asset or tosmooth earnings over interim periods within a financial year; and(c)income tax expense is recognised in each interim period based on the bestestimate of the weighted average annual income tax rate expected for thefull financial year. Amounts accrued for income tax expense in oneinterim period may have to be adjusted in a subsequent interim period ofthat financial year if the estimate of the annual income tax rate changes.© IFRS Foundation1835。
国际会计准则差异比较
国际会计准则差异比较王纪平volcanow@财政部科研所1主要内容前言：感知差异一、我国的会计准则体系二、国际会计准则体系简介三、我国与国际准则的差异四、会计准则国际趋同的进程232003年上市公司境内外差异离谱榜14.99%12,385-94,982-82,5970670.HK600115东方航空15.19%12,17867,98080,158-600015华夏银行25.45% 28,132138,669110,5371171.HK600188兖州煤业125.77%11,33420,3459,011900923600827友谊股份11488.33%200,252201,9951,743900946600698ST 轻骑259.77%672-414259900927600822物贸中心311.00%390-265125200056000056深国商587.85%11,813-9,8032,010-000562宏源证券1134.42%37,37734,082-3,295200017000017ST 中华2572.85%37,276-35,8271,4490029.HK 600029南方航空幅度差异额（万元）国际净利润（万元）境内净利润（万元）BH 代码A 股代码公司简称中国电信股份有限公司副总裁吴安迪： 两种体系下利润差异5.04％！相当于贷款利率！45上市公司的差异数据（1）图1：B股公司总体差异情况图-15.93%-14.53%-9.12%-3.02%-18.16%-7.15%-7.78%-3.37%4.52%33.77%32.76%32.67%26.70%38.50%22.08%34.58%16.20%13.44%-30.00%-20.00%-10.00%0.00%10.00%20.00%30.00%40.00%50.00%199519961997199819992000200120022003*净差异率绝对数差异率6三、上市公司的差异数据（2）图2：同时发行A股、H股公司总体差异情况图0.51%3.41%1.50%-4.68%-2.24%1.79%-4.04%-0.73%8.10%7.96%6.35%1.43%8.01%7.37%21.63%13.95%5.75%9.44%8.77%21.66%20.54%19.34%-10.00%-5.00%0.00%5.00%10.00%15.00%20.00%25.00%19931994199519961997199819992000200120022003净差异率绝对数差异率7净利润差异有较大影响的会计项目(B 股)10.05%－－以前年度会计差错更正－-3.17%－合并差异、股权投资差额、少数股东权益-1.23%-0.63%－福利、奖励基金及公益金－－－2.43%其他－－-1.21%以前年度调整转回 5.03%1.34%2.79%收入确认－－0.85%-0.64%费用确认与费用资本化 1.04%－－固定资产计价、折旧－－－7.59%固定资产在建工程减值准备－－2.37%坏帐准备2003年2002年2001年项目/ 净差异率8净利润差异有较大影响的会计项目（H 股）8.09%9.39%10.42%固定资产折旧－0.77%－收入确认-3.59%-3.12%-2.70%税项调整－－0.56%联营（附属）公司权益法运用－－-0.64%固定资产、在建工程减值准备 1.70%0.95%－费用确认与费用资本化2003年2002年2001年项目/ 净差异率9银行类上市公司国内国际差异比较4.52%-4.52%-3.91%-5.47%-4.14%-5.88%差异率1.60-1.60-0.56-0.22-0.44-0.38差异额20014.77%0.39%6.46%-10.42%-3.35%-0.78%差异率 2.070.171.12-0.45-0.43-0.07差异额20023.74%-2.41%-15.11%-2.24％9.15％0.83％-1.65％差异率 2.36-1.52-1.21-0.500.290.13-0.23差异额2003绝对值合计华夏银行招商银行深发展浦发银行民生银行项目上市银行净利润差异有较大影响的会计项目差异项目待出售证券的计价外汇远期及掉期交易等衍生金融工具同业拆借等利息收支所得税会计处理10上市公司实务中差异的主要方面第一类：规范的差异收入确认费用的确认及费用资本化固定资产折旧第二类：国际准则有规范，我国没有金融工具的计价所得税会计11为什么？12一、我国会计制度准则体系我国会计制度准则体系的组成法律：会计法（2000年生效）法规：企业财务会计报告条例（2000年发布） 会计准则：基本准则，具体准则（16个）会计制度：会计核算办法行业会计制度（13个行业）信息披露：证监会规章13会计法财务会计报告条例企业会计准则会计制度企业会计制度金融企业小企业会计会计核算办法行业会计制度暂行规定等具体准则基本准则信息披露准则1415具体会计准则（1）上市公司2002年1月1日中期财务报告上市公司1999年1月1日建造合同上市公司1999年1月1日收入上市公司1997年1月1日关联方关系及其交易的披露实施范围施行日期会计准则16具体会计准则（2）所有企业2001年1月1日会计政策、会计估计变更和会计差错更正(2001年1月1日前只实施在上市公司上)所有企业2001年1月1日租赁所有企业2001年1月1日借款费用所有企业2000年7月1日或有事项所有企业2001年1月1日非货币性交易（2001修订）所有企业2001年1月1日债务重组（2001修订）所有企业2001年1月1日现金流量表（2001修订）17具体会计准则（3）同上2002年1月1日固定资产同上2002年1月1日存货执行《企业会计制度》的企业2003年7月1日资产负债表日后事项18具体会计准则（4）股份有限公司(2001年1月1日前只在上市公司实施)2001年1月1日投资(2001年修订)股份有限公司2001年1月1日无形资产企业会计制度时间表2001年1月1日起 2002年1月1日起2003年3月1日起 2003年至2005年止适用范围除银行，保险，和特殊金融机构外的股份有限公司实施。
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目标Objective本准则的目标是规定中期财务报告最基本内容，并规定中期完整或简明的财务报表中应采用的确认和计量原则。
及时和可靠的中期财务报告可以帮助投资者、债权人和其他人士了解企业获利和产生现金流量的能力及其财务状况和流动性。
The objective of this Standard is to prescribe the minimum content of an interim financial report and to prescribe the principles for recognition and measurement in complete or condensed financial statements for an interim period. Timely and reliable interim financial reporting improves the ability of investors, creditors, and others to understand an entity's capacity to generate earnings and cash flows and its financial condition and liquidity.范围Scope本准则不强制规定哪些企业应公布中期报告，间隔多长，或一个中期期末后多长时间公布中期报告。
但是，政府、证券监管机构、证券交易所和会计团体通常要求其债券或权益证券公开交易的企业公布中期报告。
如果企业被要求或自行选择依据国际会计准则公布中期报告，应采用本准则。
国际会计准则委员会鼓励那些公开交易的企业提供符合本准则规定的确认、计量和披露原则的财务报告。
特别地，鼓励公开交易的企业：1 This Standard does not mandate which entities should be required to publish interim financial reports, how frequently, or how soon after the end of an interim period. However, governments, securities regulators, stock exchanges, and accountancy bodies often require entities whose debt or equity securities arepublicly traded to publish interim financial reports. This Standard applies if anentity is required or elects to publish an interim financial report in accordancewith International Financial Reporting Standards (IFRSs). The International Accounting Standards Committee* encourages publicly traded entities to provide interim financial reports that conform to the recognition, measurement, and disclosure principles set out in this Standard. Specifically, publicly tradedentities are encouraged:至少提供截至其财务年度前半年末的中期财务报告；(a) to provide interim financial reports at least as of the end of the first half oftheir financial year; and在中期期末以后60天内提供其中期报告。
(b) to make their interim financial reports available not later than 60 daysafter the end of the interim period.每类财务报告，无论是年度报告还是中期报告，在评价其是否符合国际会计准则时具有独立性。
在一个特定的财务年度，可能出现企业没有提供中期财务报告，或提供的财务报告不符合本准则要求等情况，这并不防碍企业的年度财务报表与国际会计准则保持一致。
2 Each financial report, annual or interim, is evaluated on its own for conformityto IFRSs. The fact that an entity may not have provided interim financial reports during a particular financial year or may have provided interim financial reportsthat do not comply with this Standard does not prevent the entity‘s annualfinancial statements from conforming to IFRSs if they otherwise do so.如果一个企业的中期财务报告被描述成是符合国际会计准则，则其应符合本准则的所有要求。
在这点上，第19段要求作某些披露。
3 If an entity‘s interim financial report is described as complying with IFRSs, it mu st comply with all of the requirements of this Standard. Paragraph 19 requirescertain disclosures in that regard.定义Definitions本准则所使用的下列术语，其含义为：4 The following terms are used in this Standard with the meanings specified:中期，指短于一个完整的财务年度的财务报告期间。
Interim period is a financial reporting period shorter than a full financial year. 中期财务报告，指包括涵盖一个中期的一套完整的财务报表（―财务报表‖ 词见《国际会计准则第1号财务报表列报》的规定）或套简明的财务报表的财务报告。
Interim financial report means a financial report containing either a complete set of financial statements (as described in IAS 1 Presentation of Financial Statements (as revised in 2007)) or a set of condensed financial statements (as described in this Standard) for an interim period.中期财务报告的内容Content of an interim financial report《国际会计准则第1号》将―一套完整的财务报表‖界定为包括如下组成部分：5 IAS 1 (as revised in 2007) defines a complete set of financial statements as including the following components:资产负债表(a) a statement of financial position as at the end of the period;收益表；(b) a statement of comprehensive income for the period;权益变动(c) a statement of changes in equity for the period;现金流量表(d) a statement of cash flows for the period;会计政策和说明性附注。
(e) notes, comprising a summary of significant accounting policies and other explanatory information; and(f) a statement of financial position as at the beginning of the earliestcomparative period when an entity applies an accounting policyretrospectively or makes a retrospective restatement of items in itsfinancial statements, or when it reclassifies items in its financialstatements.考虑及时和成本效益原则，也为避免重复以前已报告过的信息，企业可能被要求或可能自行选择在中期提供较其年度财务报表少的信息。
本准则将中期财务报告的最基本内容界定为包括简明的财务报表和选择的说明性附注，中期报告旨在提供比最近那套完整的年度财务报表更新的信息。
相应地，中期财务报告注重新的活动、事项和情况，不重复以前已报告过的信息。
6 In the interest of timeliness and cost considerations and to avoid repetition of information previously reported, an entity may be required to or may elect to provide less information at interim dates as compared with its annual financial statements. This Standard defines the minimum content of an interim financial report as including condensed financial statements and selected explanatory notes. The interim financial report is intended to provide an update on the latest complete set of annual financial statements. Accordingly, it focuses on new activities, events, and circumstances and does not duplicate informationpreviously reported.本准则决不禁止或阻拦企业在其中期财务报告中公布一套完整的财务报表（―财务报表‖见《国际会计准则第1号》的规定），而不是简明的财务报告和选择的说明性的附注，本准则也不禁止或阻拦企业在简明的中期财务报表中包括比本准则所规定的最基本项目或选择的说明性的附注更多的内容，本准则中的确认和计量指南也适用于完整的中期财务报表，这些财务报表既包括本准则要求的所有披露（尤其是第16段规定的选择附注披露），也包括具他国际会计准则要求的披露。