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国际会计准则理事会《对〈国际会计准则第7号〉的修订(征求意见稿)》中文简介

国际会计准则理事会《披露动议——对〈国际会计准则第7号〉的修订（征求意见稿）》主要内容简介引言国际会计准则理事会（IASB）发布本征求意见稿对《国际会计准则第7号——现金流量表》进行修订。

在2011年的议程咨询中，国际会计准则理事会（以下简称“理事会”）收到了审议现有准则中的披露要求以及制定披露框架的建议。

为了补充理事会正在开展的财务报告概念框架项目的有关工作，理事会于2013年启动了披露动议项目。

披露动议项目由一系列正在开展的项目组成，旨在提高财务报表披露的有效性。

这一系列项目包括实施项目和研究项目，以及正在进行的探讨如何改进现有准则中列报和披露要求的相关活动。

对《国际会计准则第7号——现金流量表》修订的本征求意见稿是披露动议项目的组成部分。

建议的修订的目标如下：（1）改进向财务报表使用者提供的关于主体筹资活动的信息（不包括权益项目）；（2）改进有助于财务报表使用者理解主体流动性的披露。

为了满足第一个目标，理事会建议，对于现金流量表中已经或将被分类为筹资活动现金流量的相关各项目，主体应披露其在财务状况表中期初金额和期末金额的调节情况（不包括权益项目）。

这一规定将改进向投资者提供的关于主体报告期间内债务及债务变动的披露信息。

为了满足第二个目标，理事会建议扩展《国际会计准则第7号》对主体流动性的披露要求，并建议披露影响主体使用现金及现金等价物的限制，包括汇回境外现金及现金等价物产生的所得税负债。

本征求意见稿还包括对国际财务报告准则分类标准的建议修订，以反映《国际会计准则第7号》修订产生的影响。

这是理事会第一次在征求意见稿中纳入对国际财务报告准则分类标准的建议修订。

理事会计划根据收到的反馈意见来评估国际财务报告准则分类标准修订的形式、内容和时间。

意见征询国际会计准则理事会征集对本征求意见稿中所提建议的反馈意见，尤其是关于以下问题的意见。

反馈意见应当：（1）回答所述问题；（2）指明反馈意见相关的具体段落；（3）阐述清晰的理由；并且（4）提出国际会计准则理事会应当考虑的备选方法（如有的话）。

国际会计准则ias

国际会计准则ias
国际会计准则IAS（International Accounting Standards）是由国际会计准则理事会（International Accounting Standards Board，IASB）制定的全球会计准则。

IAS的目标是提供各企业和组织在编制财务报告时应遵循的一般原则和规范，以便实现财务报告的透明度、可比性和准确性。

IAS的制定过程由独立的国际会计准则理事会（IASB）负责，IASB成员来自不同国家和地区的专业人士，他们通过充分的讨论和协商，制定和修订各种会计准则。

IASB制定的会计准则必须符合财务报告的目标和公平财务报告的概念。

IAS是全球会计准则的重要组成部分，旨在建立和提升全球财务报告的质量和可比性。

许多国家和地区已经采用了IAS作为其本国会计准则的基础，甚至有些国家将IAS视为其官方会计准则。

尽管IAS是全球会计准则的基础，但它并不代表所有国家和地区的会计准则，一些国家和地区根据各自的法律、文化和经济环境制定和实施了自己的会计准则，尽管与IAS存在一些差异，但仍受到IAS 的影响和参考。

为了进一步推动全球会计准则的一体化，IASB于2005年发布了国际财务报告准则（IFRS），IFRS是IAS的延伸和升级，旨在进一步提高全球财务报告的质量和可比性。

国际会计准则IASIFRS列表

国际会计准则IASIFRS列表IAS 1 财务报表的列示IAS 2 存货IAS 7 现金流量表IAS 8 会计政策/会计估计变更与差错IAS 10 期后事项IAS 12 所得税IAS 16 不动产/厂场/设备IAS 19 员工福利IAS 20 政府补助IAS 21 外币财务报表处理IAS 23 借款成本IAS 24 相关方披露IAS 26 退休后福利金IAS 27 单独公司财务报表IAS 28 联营公司与合营公司财务报表IAS 29 超通胀水平财务报表IAS 32 金融工具: 列示IAS 33 每股收益IAS 34 中期财务报表IAS 36 资产的减值IAS 37 预计负债/或有负债/或有资产IAS 38 无形资产IAS 40 投资型房地产IAS 41 农业IFRS 1 首次采用国际财务报告准则IFRS 2 股份支付IFRS 3 企业合并 (对商誉的确认与计量)IFRS 5 待售非流动资产与终止经营业务 (代替IAS 35) IFRS 6 矿业资源的开采与评估IFRS 7 金融工具: 披露 (代替IAS 30)IFRS 8 运营部门报告 (代替IAS 14)IFRS 9 金融工具 (代替IAS 39)(金融资产/金融负债/权益工具/衍生品会计处理) IFRS 10 合并财务报表 (什么情况下合并)IFRS 11 合营安排IFRS 12 对其他实体利益的披露IFRS 13 公允价值IFRS 14 管制递延账户的使用IFRS 15 来自客户合同的收入 (代替IAS 11/IAS 18) IFRS 16 租赁 (代替IAS 17)IFRS 17 保险合同 (代替IFRS 4)。

国际会计准则第7号

IAS7 International Accounting Standard7Cash Flow StatementsThis version includes amendments resulting from new and amended IFRSs issued up to 31December2004.஽IASCF675IAS7C ONTENTSparagraphs INTERNATIONAL ACCOUNTING STANDARD7CASH FLOW STATEMENTSOBJECTIVESCOPE1–3 BENEFITS OF CASH FLOW INFORMATION4–5 DEFINITIONS6–9 Cash and cash equivalents7–9 PRESENTATION OF A CASH FLOW STATEMENT10–17 Operating activities13–15 Investing activities16 Financing activities17 REPORTING CASH FLOWS FROM OPERATING ACTIVITIES18–20 REPORTING CASH FLOWS FROM INVESTING AND FINANCING ACTIVITIES21 REPORTING CASH FLOWS ON A NET BASIS22–24 FOREIGN CURRENCY CASH FLOWS25–28 INTEREST AND DIVIDENDS31–34 TAXES ON INCOME35–36 INVESTMENTS IN SUBSIDIARIES,ASSOCIATES AND JOINT VENTURES37–38 ACQUISITIONS AND DISPOSALS OF SUBSIDIARIES AND OTHER BUSINESSUNITS39–42 NON–CASH TRANSACTIONS43–44 COMPONENTS OF CASH AND CASH EQUIVALENTS45–47 OTHER DISCLOSURES48–52 EFFECTIVE DATE53 APPENDICESA Cash flow statement for an entity other than a financial institutionB Cash flow statement for a financial institution676஽IASCFIAS7 International Accounting Standard7Cash Flow Statements(IAS7)is set out in paragraphs1–53.All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.IAS7should be read in the context of its objective,the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements.IAS8Accounting Policies,Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.஽IASCF677IAS7International Accounting Standard7Cash Flow StatementsObjectiveInformation about the cash flows of an entity is useful in providing users offinancial statements with a basis to assess the ability of the entity to generate cashand cash equivalents and the needs of the entity to utilise those cash flows.The economic decisions that are taken by users require an evaluation of the abilityof an entity to generate cash and cash equivalents and the timing and certainty oftheir generation.The objective of this Standard is to require the provision of information about thehistorical changes in cash and cash equivalents of an entity by means of a cashflow statement which classifies cash flows during the period from operating,investing and financing activities.Scope1An entity shall prepare a cash flow statement in accordance with the requirements of this Standard and shall present it as an integral part of itsfinancial statements for each period for which financial statements arepresented.2This Standard supersedes IAS7Statement of Changes in Financial Position,approved in July1977.3Users of an entity’s financial statements are interested in how the entity generates and uses cash and cash equivalents.This is the case regardless of the nature of theentity’s activities and irrespective of whether cash can be viewed as the product ofthe entity,as may be the case with a financial institution.Entities need cash foressentially the same reasons however different their principal revenue-producingactivities might be.They need cash to conduct their operations,to pay theirobligations,and to provide returns to their investors.Accordingly,this Standardrequires all entities to present a cash flow statement.Benefits of cash flow information4A cash flow statement,when used in conjunction with the rest of the financial statements,provides information that enables users to evaluate the changes in netassets of an entity,its financial structure(including its liquidity and solvency)andits ability to affect the amounts and timing of cash flows in order to adapt tochanging circumstances and opportunities.Cash flow information is useful inassessing the ability of the entity to generate cash and cash equivalents andenables users to develop models to assess and compare the present value of thefuture cash flows of different entities.It also enhances the comparability of thereporting of operating performance by different entities because it eliminates theeffects of using different accounting treatments for the same transactions andevents.678஽IASCFIAS75Historical cash flow information is often used as an indicator of the amount, timing and certainty of future cash flows.It is also useful in checking theaccuracy of past assessments of future cash flows and in examining therelationship between profitability and net cash flow and the impact of changingprices.Definitions6The following terms are used in this Standard with the meanings specified: Cash comprises cash on hand and demand deposits.Cash equivalents are short-term,highly liquid investments that are readilyconvertible to known amounts of cash and which are subject to aninsignificant risk of changes in value.Cash flows are inflows and outflows of cash and cash equivalents.Operating activities are the principal revenue-producing activities of the entityand other activities that are not investing or financing activities.Investing activities are the acquisition and disposal of long-term assets andother investments not included in cash equivalents.Financing activities are activities that result in changes in the size andcomposition of the contributed equity and borrowings of the entity.Cash and cash equivalents7Cash equivalents are held for the purpose of meeting short-term cash commitments rather than for investment or other purposes.For an investment toqualify as a cash equivalent it must be readily convertible to a known amount ofcash and be subject to an insignificant risk of changes in value.Therefore,aninvestment normally qualifies as a cash equivalent only when it has a shortmaturity of,say,three months or less from the date of acquisition.Equityinvestments are excluded from cash equivalents unless they are,in substance,cash equivalents,for example in the case of preferred shares acquired within ashort period of their maturity and with a specified redemption date.8Bank borrowings are generally considered to be financing activities.However,in some countries,bank overdrafts which are repayable on demand form an integralpart of an entity’s cash management.In these circumstances,bank overdrafts areincluded as a component of cash and cash equivalents.A characteristic of suchbanking arrangements is that the bank balance often fluctuates from beingpositive to overdrawn.9Cash flows exclude movements between items that constitute cash or cash equivalents because these components are part of the cash management of anentity rather than part of its operating,investing and financing activities.Cash management includes the investment of excess cash in cash equivalents.Presentation of a cash flow statement10The cash flow statement shall report cash flows during the period classified by operating,investing and financing activities.஽IASCF679IAS711An entity presents its cash flows from operating,investing and financing activities in a manner which is most appropriate to its business.Classification by activityprovides information that allows users to assess the impact of those activities onthe financial position of the entity and the amount of its cash and cashequivalents.This information may also be used to evaluate the relationshipsamong those activities.12A single transaction may include cash flows that are classified differently.For example,when the cash repayment of a loan includes both interest andcapital,the interest element may be classified as an operating activity and thecapital element is classified as a financing activity.Operating activities13The amount of cash flows arising from operating activities is a key indicator of the extent to which the operations of the entity have generated sufficient cash flowsto repay loans,maintain the operating capability of the entity,pay dividends andmake new investments without recourse to external sources of financing.Information about the specific components of historical operating cash flows isuseful,in conjunction with other information,in forecasting future operatingcash flows.14Cash flows from operating activities are primarily derived from the principal revenue-producing activities of the entity.Therefore,they generally result fromthe transactions and other events that enter into the determination of profit orloss.Examples of cash flows from operating activities are:(a)cash receipts from the sale of goods and the rendering of services;(b)cash receipts from royalties,fees,commissions and other revenue;(c)cash payments to suppliers for goods and services;(d)cash payments to and on behalf of employees;(e)cash receipts and cash payments of an insurance entity for premiums andclaims,annuities and other policy benefits;(f)cash payments or refunds of income taxes unless they can be specificallyidentified with financing and investing activities;and(g)cash receipts and payments from contracts held for dealing or tradingpurposes.Some transactions,such as the sale of an item of plant,may give rise to a gain orloss which is included in the determination of profit or loss.However,the cashflows relating to such transactions are cash flows from investing activities.15An entity may hold securities and loans for dealing or trading purposes,in which case they are similar to inventory acquired specifically for resale.Therefore,cashflows arising from the purchase and sale of dealing or trading securities areclassified as operating activities.Similarly,cash advances and loans made byfinancial institutions are usually classified as operating activities since they relateto the main revenue-producing activity of that entity.680஽IASCFIAS7Investing activities16The separate disclosure of cash flows arising from investing activities is important because the cash flows represent the extent to which expenditures have beenmade for resources intended to generate future income and cash flows.Examplesof cash flows arising from investing activities are:(a)cash payments to acquire property,plant and equipment,intangibles andother long-term assets.These payments include those relating to capitaliseddevelopment costs and self-constructed property,plant and equipment;(b)cash receipts from sales of property,plant and equipment,intangibles andother long-term assets;(c)cash payments to acquire equity or debt instruments of other entities andinterests in joint ventures(other than payments for those instrumentsconsidered to be cash equivalents or those held for dealing or tradingpurposes);(d)cash receipts from sales of equity or debt instruments of other entities andinterests in joint ventures(other than receipts for those instrumentsconsidered to be cash equivalents and those held for dealing or tradingpurposes);(e)cash advances and loans made to other parties(other than advances andloans made by a financial institution);(f)cash receipts from the repayment of advances and loans made to otherparties(other than advances and loans of a financial institution);(g)cash payments for futures contracts,forward contracts,option contracts andswap contracts except when the contracts are held for dealing or tradingpurposes,or the payments are classified as financing activities;and(h)cash receipts from futures contracts,forward contracts,option contracts andswap contracts except when the contracts are held for dealing or tradingpurposes,or the receipts are classified as financing activities.When a contract is accounted for as a hedge of an identifiable position,the cashflows of the contract are classified in the same manner as the cash flows of theposition being hedged.Financing activities17The separate disclosure of cash flows arising from financing activities is important because it is useful in predicting claims on future cash flows by providers ofcapital to the entity.Examples of cash flows arising from financing activities are:(a)cash proceeds from issuing shares or other equity instruments;(b)cash payments to owners to acquire or redeem the entity’s shares;(c)cash proceeds from issuing debentures,loans,notes,bonds,mortgages andother short or long-term borrowings;(d)cash repayments of amounts borrowed;and(e)cash payments by a lessee for the reduction of the outstanding liabilityrelating to a finance lease.஽IASCF681IAS7Reporting cash flows from operating activities18An entity shall report cash flows from operating activities using either:(a)the direct method,whereby major classes of gross cash receipts andgross cash payments are disclosed;or(b)the indirect method,whereby profit or loss is adjusted for the effectsof transactions of a non-cash nature,any deferrals or accruals of pastor future operating cash receipts or payments,and items of income orexpense associated with investing or financing cash flows.19Entities are encouraged to report cash flows from operating activities using the direct method.The direct method provides information which may be useful inestimating future cash flows and which is not available under the indirectmethod.Under the direct method,information about major classes of gross cashreceipts and gross cash payments may be obtained either:(a)from the accounting records of the entity;or(b)by adjusting sales,cost of sales(interest and similar income and interestexpense and similar charges for a financial institution)and other items inthe income statement for:(i)changes during the period in inventories and operating receivables andpayables;(ii)other non-cash items;and(iii)other items for which the cash effects are investing or financing cash flows.20Under the indirect method,the net cash flow from operating activities is determined by adjusting profit or loss for the effects of:(a)changes during the period in inventories and operating receivables andpayables;(b)non-cash items such as depreciation,provisions,deferred taxes,unrealisedforeign currency gains and losses,undistributed profits of associates,andminority interests;and(c)all other items for which the cash effects are investing or financing cashflows.Alternatively,the net cash flow from operating activities may be presented underthe indirect method by showing the revenues and expenses disclosed in theincome statement and the changes during the period in inventories and operatingreceivables and payables.Reporting cash flows from investing and financing activities21An entity shall report separately major classes of gross cash receipts and gross cash payments arising from investing and financing activities,exceptto the extent that cash flows described in paragraphs22and24arereported on a net basis.682஽IASCFIAS7 Reporting cash flows on a net basis22Cash flows arising from the following operating,investing or financing activities may be reported on a net basis:(a)cash receipts and payments on behalf of customers when the cashflows reflect the activities of the customer rather than those of theentity;and(b)cash receipts and payments for items in which the turnover is quick,the amounts are large,and the maturities are short.23Examples of cash receipts and payments referred to in paragraph22(a)are:(a)the acceptance and repayment of demand deposits of a bank;(b)funds held for customers by an investment entity;and(c)rents collected on behalf of,and paid over to,the owners of properties.Examples of cash receipts and payments referred to in paragraph22(b)areadvances made for,and the repayment of:(a)principal amounts relating to credit card customers;(b)the purchase and sale of investments;and(c)other short-term borrowings,for example,those which have a maturityperiod of three months or less.24Cash flows arising from each of the following activities of a financial institution may be reported on a net basis:(a)cash receipts and payments for the acceptance and repayment ofdeposits with a fixed maturity date;(b)the placement of deposits with and withdrawal of deposits from otherfinancial institutions;and(c)cash advances and loans made to customers and the repayment ofthose advances and loans.Foreign currency cash flows25Cash flows arising from transactions in a foreign currency shall be recorded in an entity’s functional currency by applying to the foreigncurrency amount the exchange rate between the functional currency andthe foreign currency at the date of the cash flow.26The cash flows of a foreign subsidiary shall be translated at the exchange rates between the functional currency and the foreign currency at the datesof the cash flows.27Cash flows denominated in a foreign currency are reported in a manner consistent with IAS21Accounting for the Effects of Changes in Foreign Exchange Rates.This permits the use of an exchange rate that approximates the actual rate.For example,a weighted average exchange rate for a period may be used forrecording foreign currency transactions or the translation of the cash flows of a஽IASCF683IAS7foreign subsidiary.However,IAS21does not permit use of the exchange rate atthe balance sheet date when translating the cash flows of a foreign subsidiary.28Unrealised gains and losses arising from changes in foreign currency exchange rates are not cash flows.However,the effect of exchange rate changes on cash andcash equivalents held or due in a foreign currency is reported in the cash flowstatement in order to reconcile cash and cash equivalents at the beginning andthe end of the period.This amount is presented separately from cash flows fromoperating,investing and financing activities and includes the differences,if any,had those cash flows been reported at end of period exchange rates.29[Deleted]30[Deleted]Interest and dividends31Cash flows from interest and dividends received and paid shall each be disclosed separately.Each shall be classified in a consistent manner fromperiod to period as either operating,investing or financing activities.32The total amount of interest paid during a period is disclosed in the cash flow statement whether it has been recognised as an expense in the income statementor capitalised in accordance with the allowed alternative treatment in IAS23Borrowing Costs.33Interest paid and interest and dividends received are usually classified as operating cash flows for a financial institution.However,there is no consensus onthe classification of these cash flows for other entities.Interest paid and interestand dividends received may be classified as operating cash flows because theyenter into the determination of profit or loss.Alternatively,interest paid andinterest and dividends received may be classified as financing cash flows andinvesting cash flows respectively,because they are costs of obtaining financialresources or returns on investments.34Dividends paid may be classified as a financing cash flow because they are a cost of obtaining financial resources.Alternatively,dividends paid may be classified as acomponent of cash flows from operating activities in order to assist users todetermine the ability of an entity to pay dividends out of operating cash flows. Taxes on income35Cash flows arising from taxes on income shall be separately disclosed and shall be classified as cash flows from operating activities unless they can bespecifically identified with financing and investing activities.36Taxes on income arise on transactions that give rise to cash flows that are classified as operating,investing or financing activities in a cash flow statement.While tax expense may be readily identifiable with investing or financingactivities,the related tax cash flows are often impracticable to identify and mayarise in a different period from the cash flows of the underlying transaction.Therefore,taxes paid are usually classified as cash flows from operating activities.However,when it is practicable to identify the tax cash flow with an individualtransaction that gives rise to cash flows that are classified as investing or 684஽IASCFIAS7financing activities the tax cash flow is classified as an investing or financingactivity as appropriate.When tax cash flows are allocated over more than oneclass of activity,the total amount of taxes paid is disclosed.Investments in subsidiaries,associates and joint ventures37When accounting for an investment in an associate or a subsidiary accounted for by use of the equity or cost method,an investor restricts its reporting in the cashflow statement to the cash flows between itself and the investee,for example,todividends and advances.38An entity which reports its interest in a jointly controlled entity(see IAS31 Interests in Joint Ventures)using proportionate consolidation,includes in itsconsolidated cash flow statement its proportionate share of the jointly controlledentity’s cash flows.An entity which reports such an interest using the equitymethod includes in its cash flow statement the cash flows in respect of itsinvestments in the jointly controlled entity,and distributions and other paymentsor receipts between it and the jointly controlled entity.Acquisitions and disposals of subsidiaries and other business units39The aggregate cash flows arising from acquisitions and from disposals of subsidiaries or other business units shall be presented separately andclassified as investing activities.40An entity shall disclose,in aggregate,in respect of both acquisitions and disposals of subsidiaries or other business units during the period each ofthe following:(a)the total purchase or disposal consideration;(b)the portion of the purchase or disposal consideration discharged bymeans of cash and cash equivalents;(c)the amount of cash and cash equivalents in the subsidiary or businessunit acquired or disposed of;and(d)the amount of the assets and liabilities other than cash or cashequivalents in the subsidiary or business unit acquired or disposed of,summarised by each major category.41The separate presentation of the cash flow effects of acquisitions and disposals of subsidiaries and other business units as single line items,together with theseparate disclosure of the amounts of assets and liabilities acquired or disposed of,helps to distinguish those cash flows from the cash flows arising from the otheroperating,investing and financing activities.The cash flow effects of disposals arenot deducted from those of acquisitions.42The aggregate amount of the cash paid or received as purchase or sale consideration is reported in the cash flow statement net of cash and cashequivalents acquired or disposed of.஽IASCF685IAS7Non–cash transactions43Investing and financing transactions that do not require the use of cash or cash equivalents shall be excluded from a cash flow statement.Suchtransactions shall be disclosed elsewhere in the financial statements in away that provides all the relevant information about these investing andfinancing activities.44Many investing and financing activities do not have a direct impact on current cash flows although they do affect the capital and asset structure of an entity.The exclusion of non-cash transactions from the cash flow statement is consistentwith the objective of a cash flow statement as these items do not involve cashflows in the current period.Examples of non-cash transactions are:(a)the acquisition of assets either by assuming directly related liabilities or bymeans of a finance lease;(b)the acquisition of an entity by means of an equity issue;and(c)the conversion of debt to equity.Components of cash and cash equivalents45An entity shall disclose the components of cash and cash equivalents and shall present a reconciliation of the amounts in its cash flow statementwith the equivalent items reported in the balance sheet.46In view of the variety of cash management practices and banking arrangements around the world and in order to comply with IAS1Presentation of FinancialStatements,an entity discloses the policy which it adopts in determining thecomposition of cash and cash equivalents.47The effect of any change in the policy for determining components of cash and cash equivalents,for example,a change in the classification of financialinstruments previously considered to be part of an entity’s investment portfolio,isreported in accordance with IAS8Accounting Policies,Changes in Accounting Estimatesand Errors.Other disclosures48An entity shall disclose,together with a commentary by management,the amount of significant cash and cash equivalent balances held by the entitythat are not available for use by the group.49There are various circumstances in which cash and cash equivalent balances held by an entity are not available for use by the group.Examples include cash andcash equivalent balances held by a subsidiary that operates in a country whereexchange controls or other legal restrictions apply when the balances are notavailable for general use by the parent or other subsidiaries.50Additional information may be relevant to users in understanding the financial position and liquidity of an entity.Disclosure of this information,together with acommentary by management,is encouraged and may include:686஽IASCFIAS7(a)the amount of undrawn borrowing facilities that may be available for futureoperating activities and to settle capital commitments,indicating anyrestrictions on the use of these facilities;(b)the aggregate amounts of the cash flows from each of operating,investingand financing activities related to interests in joint ventures reported usingproportionate consolidation;(c)the aggregate amount of cash flows that represent increases in operatingcapacity separately from those cash flows that are required to maintainoperating capacity;and(d)the amount of the cash flows arising from the operating,investing andfinancing activities of each reported industry and geographical segment(see IAS14Segment Reporting).51The separate disclosure of cash flows that represent increases in operating capacity and cash flows that are required to maintain operating capacity is usefulin enabling the user to determine whether the entity is investing adequately inthe maintenance of its operating capacity.An entity that does not investadequately in the maintenance of its operating capacity may be prejudicing futureprofitability for the sake of current liquidity and distributions to owners.52The disclosure of segmental cash flows enables users to obtain a better understanding of the relationship between the cash flows of the business as awhole and those of its component parts and the availability and variability ofsegmental cash flows.Effective date53This Standard becomes operative for financial statements covering periods beginning on or after1January1994.஽IASCF687。

国际会计准则最新版

国际会计准则最新版引言：国际会计准则最新版（International Financial Reporting Standards，缩写为IFRS）是全球范围内应用最广泛的会计准则。

IFRS由国际会计准则理事会（International Accounting Standards Board，缩写为IASB）制定和发布，旨在提供统一、透明和可比性强的财务报告标准。

本文旨在介绍国际会计准则最新版的相关内容，包括其发展背景、主要特点和对全球金融市场的影响。

第一部分：发展背景国际会计准则的发展可以追溯到20世纪70年代。

当时，随着全球贸易和投资的增加，许多企业在跨国经营中面临着会计准则的碰撞和差异。

为了解决这个问题，国际会计准则委员会（International Accounting Standards Committee，缩写为IASC）成立于1973年，开始制定和发布国际会计准则。

然而，由于各国会计准则的差异和多样性，国际会计准则委员会的影响力和地位有限。

为了进一步推动全球会计准则的统一，国际会计准则理事会于2001年成立，并取代了国际会计准则委员会。

从那时起，国际会计准则理事会开始制定IFRS，并逐渐取得了全球范围内的广泛应用。

第二部分：主要特点国际会计准则最新版具有以下主要特点：1. 可比性：IFRS强调在全球范围内提供可比的财务报告。

它通过标准化的会计政策和报告要求，确保企业能够以相似和一致的方式呈现其财务状况和业绩。

这有助于投资者、债权人和其他利益相关方更好地理解和比较不同企业的财务信息。

2. 核心原则导向：IFRS采用了一种基于核心原则的方法，强调财务报告的准确和完整。

它鼓励企业基于经济实质而非法律形式来确定和计量交易，以确保财务报表能够准确反映企业的真实状况。

3. 灵活性与披露要求：IFRS允许企业在符合核心原则的前提下，根据其经营特点和需求做出适当的会计估计和判断。

然而，为了保持透明和真实，IFRS也强调了充分而准确的披露要求，以确保财务报表中的信息对用户具有足够的可理解性和可比性。

ias准则

IAS准则是指国际会计准则（International Accounting Standards），是一组全球通用的会计准则。

这些准则旨在确保企业在全球范围内的会计报告和财务报表遵循相同的准则和规定。

下面我们将从几个方面来看看这些准则的重要性和应用。

第一段：IAS准则的背景和意义IAS准则最初由国际会计准则委员会（IASC）制定，旨在推广全球会计准则的成本效应，并提供国际投资者和其他利益相关者可比较的财务报表。

IAS准则适用于几乎所有类型的企业，包括上市公司，私营企业，非营利组织等。

这些准则具有统一标准和规则，确保了全球财务信息的可比性，并为投资者提供了更广泛的信息。

第二段：IAS准则的适用范围和优势IAS准则适用于所有的金融报表和财务报表，包括财务状态、利润表和现金流量表等。

这些准则可以确保公司的财务报表反映出其真实情况，同时也有助于公司管理人员了解他们公司的财务状况，以便公正地做出谨慎而明智的决策。

另外，IAS准则的普遍应用也加强了全球金融市场的一体化。

第三段：IAS准则的内容和特点IAS准则的内容囊括了许多方面，包括会计政策、工资和福利、股权、长期投资、负债、现金流量等等。

重要的是，这些准则为不同类型的企业提供了适用于它们财务报表的通用指导和标准。

准则的难点在于核算和报告的规范性和可比性，以确保全球财务信息的一致性。

第四段：IAS准则的局限性和质疑虽然IAS准则具有很大的优势和应用价值，但它仍然存在一些不妥之处，比如在跨国企业的资产和负债计算上可能会存在偏差。

此外，一些财务报表可能会利用漏洞来达到其目的，这使得报表不一定能够真正地反映出公司的财务状况。

第五段：结尾及展望总的来说，IAS准则与全球金融体系密切相关，为全球投资者提供了更加全面和经济的信息。

然而，IAS准则的贯彻和实施也需要不断的改进和完善。

未来，随着全球化经济的不断深入和发展，全球化财务监管和信息公开的需求也会越来越大，而准确和全面的财务报表将始终是实现全球实体经济平衡和繁荣的重要前提。

企业会计准则解释第7号

企业会计准则解释第7号一、企业会计准则解释第7号企业会计准则解释第7号(IAS 7)是国际会计准则委员会(IASC)于1989年出版的国际会计准则，它要求在每一期财务报表中，企业必须披露其现金流量信息。

简而言之，IAS 7要求企业在报表中披露三项基本元素，即现金流量表、现金流量说明和现金流量分类法的说明。

1、现金流量表现金流量表是IAS 7要求的重要部分，它披露了企业在某一特定时期内的现金流入和现金流出情况，包括以下三个方面的信息：（1）经营活动产生的现金流量；（2）投资活动产生的现金流量；（3）筹资活动产生的现金流量。

现金流量表还应该包含该时期开始和结束时现金及现金等价物的余额，以及该时期现金流量的总额。

2、现金流量说明现金流量说明包括企业的收入，资本支出，现金及现金等价物的变动情况，以及现金及现金等价物的余额。

其中，收入和资本支出的说明应当清楚地陈述企业收到外部资金和自有资本的途径和数量，以及用于投资和支付经营成本的资金的来源和数量。

3、现金流量分类法的说明现金流量分类法的说明是指对现金和现金等价物的使用方式进行细分，以便识别企业根据现金流量表中记录的不同科目细分出的现金和现金等价物的来源和去向。

IAS 7要求企业在报表上披露其采用的现金流量分类法，如果将现金和现金等价物按不同的方式分类，则还应披露怎样将其细分出来。

二、作用企业会计准则解释第7号具有重要的实质作用，它的出台使企业在财务报表中披露现金流量信息变得必要，它使投资者和其他利益相关者可以更好地理解企业的财务状况，对投资者来说，它有助于他们判断企业的财务风险，从而帮助他们做出投资决策，对其他利益相关者来说，它也有助于他们对企业的财务状况作出更好的判断。

此外，IAS 7还为企业提供了一个合理的框架，以便企业可以正确记录和报告现金流量，它强调了企业财务报表的可比性，从而使投资者更容易比较企业的财务状况，进而更好地管理其财务风险。

此外，IAS 7还能让企业更加透明，帮助企业依据现金流量表和现金流量说明管理资金，从而更好地预测未来的资金需求，从而更好地控制资金的流动，并提高现金的使用效率。

ifrs7会计准则

ifrs7会计准则IFRS7会计准则是国际会计准则理事会（IASB）所发布的一项会计准则，旨在规范企业对金融工具披露的要求。

本文将介绍IFRS7会计准则的背景、目的、范围、要求以及对企业的影响。

IFRS7会计准则最初发布于2005年，后经过多次修订和更新，最新版本为2024年修订版。

该准则主要是为了提高企业对金融工具的披露质量，以使投资者和其他利益相关者能够更好地理解企业的金融风险和金融资产的价值。

IFRS7准则适用于所有按照国际财务报告准则（IFRS）编制财务报表的企业，包括上市公司、金融机构和其他组织。

无论是在资产负债表上列示的金融工具，还是在利润表上对金融工具带来的收入或支出，都需要进行披露。

IFRS7准则要求企业在财务报表的附注中进行特定的披露内容，以便更详细地描述金融工具的性质、风险和价值。

这些披露要求包括但不限于以下内容：1.金融工具的分类和计量方法：企业需要披露如何对金融工具进行分类和计量，以及相关计量政策的变化。

2.金融风险管理政策：企业需要披露其对金融风险的管理政策，包括风险的识别、评估和控制措施等。

3.财务资产和负债的重要性：企业需要披露财务资产和负债的重要性，以及与金融风险相关的重要政策和过程。

4.金融衍生工具：企业需要披露其使用的金融衍生工具的资金量、风险敞口以及与金融衍生工具相关的政策和流程。

5.资产负债表和利润表披露：企业需要披露金融工具在资产负债表上的分类和计量，以及在利润表上产生的收入、费用和损益。

IFRS7准则对企业的影响是显著的。

首先，它增加了企业对金融工具相关信息的披露要求，提高了财务报表的透明度和可比性，使投资者和其他利益相关者能够更好地理解企业的财务状况和风险。

其次，IFRS7准则也促使企业加强对金融工具的风险管理和内部控制。

企业需要识别、评估和控制金融风险，并披露其管理政策和过程。

这有助于提高企业的风险管理能力，保护利益相关者的利益。

此外，IFRS7准则还推动了企业对金融工具披露实践的不断改进。

2024年载录——最新企业会计准则

2024年载录企业会计准则，也称为IFRS2024，是由国际会计准则理事会(IASC)修订的企业会计准则。

它的目的是为了促进全球投资者的证券市场和投资组合。

此外，它也为国际公司提供了披露要求，以帮助投资者和其他利益相关者理解有关公司运营情况和状况的资料。

IFRS2024主要由以下17部分组成：
1.国际会计准则和框架(IFRSs)；
2.重要政策披露(IAPSs)；
3.既定会计政策(IFRSs)；
4.集团会计政策和重要政策披露(IAPSs)；
5.公司报表结构(ICSs)；
6.会计数据公开和披露(IASDs)；
7.投资型企业会计政策(IASs)；
8.财务准备会计政策(IFRSs)；
9.汇率会计政策(IFRSs)；
10.报表审计准则(IASs)；
11.财务代理会计政策(IASs)；
12.企业结构思考(ICSs)；
13.资产折旧准则(IASs)；
14.投资核算方法(IFRSs)；
15.投资价值估计准则(IFRSs)；
16.会计政策变动准则(IFRSs)；
17.特殊重要性的披露(IASDs)。

IFRS2024政策主要涵盖公司报表结构，会计政策，会计数据公开和披露，投资型企业会计政策，集团会计政策，财务准备会计政策，汇率会计政策，财务代理会计政策，报表审计准则，企业结构思考。

国际会计准则目录（中英文对照）

国际会计准则目录（中英文对照）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》。

IAS7现金流量表

IAS 7 Statement of Cash FlowsWhere has all the money gone?This article is relevant for ACCA F7 and P2 plus AAT and CIMA papers.Students of financial reporting papers will need to develop a sound understanding of the primary statement known as the ‘Statement of Cash Flows’. The statement of cash flows is renowned for causing varying degrees of problems with students because depending on the level of financial reporting paper you are sitting will depend on the level of complexity you are expected to deal with when dealing with this primary financial statement.This article looks at the key aspects of the statement of cash flows and will also look at how the statement differs depending on which GAAP you are sitting. It will also focus on the purpose of the statement of cash flows in an attempt to illustrate why the statement is prepared because understanding the reasoning behind why we do something assists us greatly in actually performing the task.The statement of cash flows features in the provisions laid down in IAS 7 Statement of Cash Flows. If you are studying under a UK variant of financial reporting, then you will look to the provisions in FRS 1 Cash Flow Statements. This article will be primarily concerned with the provisions in IAS 7, but throughout we will be referring to some notable differences to its UK FRS 1 counterpart.The purposeThe statement of cash flows is a primary financial statement. In view of the fact that it is a primary financial statement, then it must be given the same prominence as the other primary financial statements: the statement of comprehensive income (the income statement), the statement of financial position (the balance sheet) and the statement of changes in equity.During financial reporting studies, you will have come across the IASB’s ‘accruals concept’. This concept requires that transactions and events are accounted for within the financial statement as they arise, as opposed to when they are paid. The statement of cash flows, however, does not accord to this principle. By definition, the statement of cash flows is prepared on a cash basis, rather than an accruals basis.The objective of the statement of cash flows is to provide the user of the financial statements with information as to how the reporting entity has generated cash during the reporting period and how the entity has spent that cash during the reporting period. The same objective is also applied in FRS 1. When preparing a statement of cash flows, you will often come across the term ‘cash and cash equivalents’. Cash and cash equivalents are classed as:∙Cash on hand.∙Short-term highly liquid investments.∙Demand deposits.Sometimes users of financial statements will want to know, for example, how much income tax an entity has paid in the reporting period. The statement of comprehensive income will show the taxation charge on the profits for that reporting period together with any over/under provision from previous periods. The statement of financial position will show the liability owed to the tax authorities as at the reporting date. In today’s economic climate, it is not uncommon for entities to agree an instalment plan with HM Revenue and Customs and therefore, in the UK, as corporate taxes are paid nine months’and one day after the reporting period, then there could be part of the previous year’s tax liability contained in the current year’s liability. The statement of cash flows, however, will contain the actual tax paid in the year.As you can see from the examples above, transactions within a complete set of financial statements will often be represented differently, for example if we consider sales revenue from 1 January to 31 December:Sales revenue contributes to revenue in the statement of comprehensive incomeSales revenue contributes to receipts from receivables in the statement of cash flowsSales revenue contributes to receivables in the statement of financial position at the period end.PresentationEntities reporting under IFRS are mandatorily required to prepare a statement of cash flows in accordance with IAS 7 principles. This is a notable difference in comparison to current UK GAAP (FRS 1). Under FRS 1, a company that meets the ‘small company’criteria does not have to prepare such a statement, though the proposal is to make the statement of cash flows a mandatory statement when IFRS for SME’s becomes operational for the rest of the UK.Entities who prepare a statement of cash flows under IAS 7 are required to prepare such a statement under three headings:∙Operating activities.∙Investing activities.∙Financing activities.Again, there is a notable difference between IAS 7 requirements and FRS 1 requirements. FRS 1 requires a much more detailed breakdown of headings within the statement by virtue of eight headings, though for the purposes of IAS 7:Operating activities are the day-to-day revenue-producing activities. See Figure 1 and Figure 2 below.Investing activities are the acquisition and disposal of long-term assets that are not considered to be cash equivalents. These can comprise:∙Acquisition of property, plant and equipment (PPE).∙Disposals of PPE.∙Investing in long term investments.∙Acquisitions and disposals of subsidiaries/joint ventures/associates.Financing activities are those activities which change the capital and borrowing structure of the reporting entity. Examples of such financing activities are:∙Loans taken out in the year.∙Proceeds from share issues.∙Buy back of equity shares.∙Redemption of preference shares/debentures.Entities have the choice of preparing the statement of cash flows under two methods – the ‘direct’ method and the ‘indirect’ method.The direct method is rarely used in practice, and students are urged to refer to their syllabus to determine whether or not this method is examinable. Certain bodies do not examine this method numerically, but candidates are required to have an awareness of how this method works.The direct method shows each major class of gross cash receipts and gross cash payments. In other words, it takes such major classes of receipts and payments‘direct’ from the cash book, hence being referred to as the ‘direct’ method. A typical illustration of this is as follows:Figure 1Cash receipts from customers $XCash paid to suppliers $XCash paid to employees $XCash paid for other operating expenses $XInterest paid $XTax paid $XNet cash from operating activities $XThe indirect method is the most frequently examined, and the most commonly used in practice. The indirect method adjusts operating profit for the effects of non-cash transactions and can be illustrated as follows:Figure 2Profit from operations $XAdjustments for:Depreciation $XAmortisation $XGain on disposal of PPE ($X)Operating cash flows before movementsin working capital $XIncrease/decrease in inventories $X/($X)Increase/decrease in receivables $X/($X)Increase/decrease in payables $X/($X)Cash generated by operations $XIncome taxes paid ($X)Interest paid ($X)Net cash from operating activities $XThe ComplexitiesStudents often struggle in deciphering when to add and when to subtract increases and decreases in working capital. The key to deciphering when to add and to subtract from operating profit is to determine the effect on the cash flow.Consider an increase in inventories. An increase in inventories means that we have spent more cash on inventories which have not yet turned into receivables and thus not yet turned into cash. This therefore results in a cash outflow and outflowsare deducted from operating profit. Conversely if we had a decrease in inventories, then this would represent an inflow of cash because we have spent less on inventories than in the previous year. The reduction is represented by either an increase in receivables or an increase in cash (inventories turn into receivables and receivables eventually turn into cash); this known as the ‘order of liquidity’.Increases in trade receivables demonstrate that less cash has been received from trade receivables than the previous year which represents an outflow and thus a deduction from operating profit. Conversely, an increase in payables means that we have paid less to trade payables than in the previous year resulting in more money being kept in our bank meaning an inflow, so an addition to operating profit. In summary:Cash ‘inflows’ Add to operating profitCash ‘outflows’ Deduct from operating profitFor those of you studying more advanced financial reporting papers then cash flows denominated in a foreign currency in respect of a foreign subsidiary should be translated at the rates prevailing when the cash flows took place. Associates and joint ventures can be subjected to the ‘equity’ method of accounting. Where this method is used, then the statement of cash flows should only report the cash flows between the investor and the investee (e.g. advance taken or given or dividend paid or received). Where proportionate consolidation is used then the statement should only include the venturer’s share of cash flows of the investee.ConclusionThe statement of cash flows should be a ‘gift’ to students of financial reporting papers and as long as a methodical approach to dealing with the statement is adopted then they can be relatively straight forward – even when it comes to dealing with the more complex issues.In a set of financial statements, the numbers are merely a form of shorthand and in recognition of this, it is also important that students are able to not only prepare the statement of cash flows, but that they are also prepared to be able to write about the statement of cash flows as examiners could ask for commentary about the statement of cash flows (or component parts) to confirm a candidate’s understanding of thisprimary statement. Interpretation of financial statement information is as important as being able to prepare financial statement information.Steve Collings is Audit and Technical Manager at Leavitt Walmsley Associates and a partner in . He also lectures student and qualified accountants on financial reporting and auditing subjects.。

国际会计准则ias7

最新国际会计准则ias7————————————————————————————————作者：————————————————————————————————日期：2《国际会计准则第7号-现金流量表》目录一、概述二、目的三、范围四、定义五、其他披露六、生效日期一、概述《国际会计准则第7号-现金流量表》（1992年12月修订）IAS 7–Cash Flow Statements首次生效时间1994年1月1日最新修订时间1992年12月修订历史1992年12月修订同时废止1977年6月批准的国际会计准则第7号“财务状况变动表”。

本法规当前有效二、目的有关企业现金流量的信息，有助于为财务报表的使用者评价企业形成现金和现金等价物的能力以及企业使用这些现金流量的需要提供依据。

使用者进行经济决策，需要对企业形成现金和现金等价物的能力及其时间性与确定性作出评价。

本号准则的目的是要求提供企业现金和现金等价物变化的信息。

这种信息采用现金流量表的形式加以提供。

该表对会计期间源于经营、投资和融资业务的现金流量进行了分类。

三、范围1．企业应根据本号准则的要求编制现金流量表，并且应将它作为每期需呈报的财务报表的不可分割的一部分来加以呈报。

2．本号准则替代于1977年6月批准的国际会计准则第7号“财务状况变动表”。

3．企业财务报表的使用者关心企业是如何形成现金和现金等价物的。

不论企业业务的性质如何，也不论是否可如同金融机构一样，将现金视作企业的产品，都是如此。

企业需要现金，基本上是出于相同的原因，尽管其创造收益的主营业务可能不同。

企业需要用现金来从事经营、偿付债务，并向投资者提供回报。

因此，本号准则要求所有企业呈报现金流量表。

新企业会计准则讲解

新企业会计准则讲解新企业会计准则是指国际会计准则理事会（International Accounting Standards Board，IASB）制定的一项会计标准，旨在提供给中小型企业（SMEs）一个适用于其特定需求和规模的会计框架。

新企业会计准则于2024年7月首次发布，取代了较为复杂和全面的国际财务报告准则（International Financial Reporting Standards，IFRS）。

新企业会计准则在保留IFRS的准则结构和基本概念的同时，简化了许多要求和规定，以适应中小型企业的实际情况。

1.基本概念的简化：新企业会计准则将财务报表的基本概念进行了简化，明确了中小型企业的会计报告目标是为了向利益相关者提供决策有用的信息。

2.简化的财务报表：新企业会计准则要求中小型企业合并披露了少数股权的实体，并简化了财务报表的结构和内容，减少了一些复杂的会计处理和披露要求。

3.应收计量要求：在新企业会计准则中，应收账款可以使用成本模型或净实现值模型进行计量，即使后者需要较为复杂的估计。

这一规定使得中小型企业能够更加方便地计量和披露其应收账款。

4.投资性房地产：新企业会计准则允许中小型企业将投资性房地产按成本模型或公允值模型计量，并给出了相关的披露要求。

这使得中小型企业在处理投资性房地产时能够更灵活地选择适合自己的计量方法。

5.简化的收入确认：新企业会计准则对收入确认进行了简化，并提供了一系列具体的准则和指导。

这便于中小型企业准确计量和披露其收入，降低了会计处理和报告的复杂性。

总体而言，新企业会计准则为中小型企业提供了一个更加简化和实用的会计框架，使得这些企业能够更好地满足其特定需求和规模。

它减少了复杂的会计处理和披露要求，并使中小型企业能够更灵活地采用适合自己的会计政策和计量方法。

这有助于提高中小型企业的财务报告质量和透明度，为其利益相关者提供更有用的信息。

ias国际会计准则

ias国际会计准则
IAS际会计准则是一种国际上广泛接受的会计原则和报告标准，它是一种全球性的标准，为促进全球会计的一致性而制定的。

它旨在提供全球一致的会计准则，以确保财务信息的公正性、可靠性和比较性。

IAS际会计准则提供给投资者和其他利益相关者有关企业报告数据的有价值信息。

IAS际会计准则为投资者提供了一种以确定投资者做出投资决策的依据。

同时，国际会计准则的实施也促进了企业间的公平竞争，确保企业报告和财务信息的可比性和可比性。

实施IAS际会计准则是一个漫长而复杂的过程，需要考虑许多因素，从实施法规到技术语言，以确保会计准则的严格遵守和执行。

有关IAS际会计准则的实施，其中包括清楚和明确定义会计规则和准则，以及改革会计制度，以更好地适应全球化经济环境的变化。

实施IAS际会计准则的一个重要组成部分是建立并实施会计信
息系统。

此类系统旨在通过统一的会计标准和原则，确保各类企业报告提供准确可靠的财务信息，以便其被各利益相关者使用。

IAS际会计准则还将持续发展，以更好地适应不断变化的全球环境。

鉴于全球化的进程，特别是企业间的跨国交易、跨国融资等，将会更加强调IAS际会计准则的重要性和必要性，以确保企业报告的一致性和公正性。

因此，IAS际会计准则的实施将持续发展，以确保企业报告和财务信息的可靠性、真实性和可比性。

实施IAS际会计准则是一个复杂
而持久的过程，需要考虑许多因素和涉及到各类利益相关者，以期达到一致的财务报告标准和原则，以满足全球化经济环境和投资者权益的需要。

国际会计准则ias

国际会计准则ias国际会计准则（IAS）是全球范围内被广泛采纳的会计准则体系，旨在规范企业的财务报告和财务信息披露，以提高国际间财务信息的可比性和透明度。

本文将深入研究国际会计准则IAS，探讨其在全球范围内的应用情况、影响因素以及未来发展趋势。

第一章：国际会计准则IAS的概述本章将介绍国际会计准则IAS的发展历程、目标和主要内容。

首先，我们将回顾IAS的起源和发展历程，探讨其在全球范围内逐渐被采纳和应用的原因。

然后，我们将详细介绍IAS体系中包含的主要标准以及其对企业财务报告和信息披露所起到的作用。

第二章：国际会计准则IAS在全球范围内的应用情况本章将分析国际会计准则IAS在不同地区、不同类型企业中的应用情况。

我们将比较不同地区对于IAS采纳程度以及对于标准具体内容实施程度之间存在差异，并分析背后的原因。

此外，我们还将探讨IAS 在跨国公司和上市公司中的应用情况，以及IAS在发展中国家中的推广和应用挑战。

第三章：国际会计准则IAS的影响因素本章将探讨影响国际会计准则IAS应用和发展的因素。

我们将分析领导法规、金融市场、企业需求以及会计专业人员等方面对于IAS应用的影响。

此外，我们还将研究跨国公司和上市公司对于IAS采纳与实施的动机和挑战。

第四章：国际会计准则IAS与企业财务报告质量本章将研究国际会计准则IAS对企业财务报告质量的影响。

我们将分析采用IAS后企业财务报告中信息披露程度、信息可比性以及透明度等方面是否有所提高，并探讨其对投资者决策、债权人信任以及金融稳定性等方面所产生的影响。

第五章：未来发展趋势与挑战本章将展望未来国际会计准则IAS的发展趋势与面临挑战。

我们将分析全球范围内对于会计准则的统一需求以及与国际会计准则IAS的关系。

此外，我们还将探讨新兴领域和技术对于IAS的应用和发展所带来的挑战，如数字经济、云计算以及人工智能等。

结论本文通过对国际会计准则IAS的深入研究，全面探讨了其在全球范围内的应用情况、影响因素以及未来发展趋势。

国际会计准则(国际会计准则委员会制定并公布的会计规范)

主要规定
制定程序
规定
已颁发的准则
国际会计准则主要规定： ①会计报表中的某些项目应如何计量； ②应提供报表资料的最低限度。
国际会计准则的制定程序是：由国际会计准则委员会理事会选定题目，提交筹划组；
国际会计准则初稿经理事会2/3以上表决通过，作为征求意见稿广为分发，搜集意见；征询期通常为6个月, 期满时由筹划组根据各方面意见研究修改,修改稿交理事会审议，经3/4以上表决通过，用国际会计准则委员会名义颁发。在制定准则以前，还可能对某些题目发表讨论文件。从选题到制定颁发，一般约需3年。
准则区别
国际会计准则与美国会计准则的比较
美国会计准则通常被称为“公认会计准则”(GAAP)，主要由美国财务会计准则委员会发布，包括150多项财务会计准则(FAS)。按照美国法律，美国会计准则的制定或管理权力属于美国证监会(SEC)，美国证监会将制定会计准则的工作委托给美国财务会计准则委员会(FASB)，但保留了否决权。美国财务会计准则委员会成立于1972年，性质上是民间专业机构，由高等院校专家、会计师事务所专家等组成，具有较高的专业性和独立性。
不同点：一是出发点不同。 IASB的出发点是制定全球通用的会计准则，FASB则主要根据美国国内经济活动的需要制定会计原则，主要适用于美国。二是基础不同。
谢谢观看
国际会计准则（国际会计准则委员会制定并公布的会计规范）
国际会计准则委员会制定并公布的会计规范
01 基本介绍
03 主要规定
目录
02 历史沿革 04 准则区别
国际会计准则(International Accounting Standards,简称IAS)是由国际会计准则委员会制定并公布的会计一般规范。其目的是促成国际范围内的会计行为的规范化。它不直接约束各国的会计活动，而通过纳入各国的会计规范系统来对各国 (主要是国际会计准则委员会会员所在国)的会计活动施加影响。现已公布的国际会计准则有“会计政策的披露”、“存货估价”、“折旧会计”、“财务报表”、“合并财务报表”、“财务状况变动表”、“会计对价格变动的反映”、“非常事项与前期事项的处理和会计政策的改变”、“研究和开发活动的会计”、“或有事项和资产负债表日以后发生事项的处理”、“建筑合同会计”、“所得税会计”及“流动资产流动负债的列示”，等等。

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使用者进行经济决策，需要对企业形成现金和现金等价物的能力及其时间性与确定性作出评价。

本号准则的目的是要求提供企业现金和现金等价物变化的信息。

这种信息采用现金流量表的形式加以提供。

该表对会计期间源于经营、投资和融资业务的现金流量进行了分类。

三、范围1．企业应根据本号准则的要求编制现金流量表，并且应将它作为每期需呈报的财务报表的不可分割的一部分来加以呈报。

2．本号准则替代于1977年6月批准的国际会计准则第7号“财务状况变动表”。

3．企业财务报表的使用者关心企业是如何形成现金和现金等价物的。

不论企业业务的性质如何，也不论是否可如同金融机构一样，将现金视作企业的产品，都是如此。

企业需要现金，基本上是出于相同的原因，尽管其创造收益的主营业务可能不同。

企业需要用现金来从事经营、偿付债务，并向投资者提供回报。

因此，本号准则要求所有企业呈报现金流量表。

现金流量的信息有助于评价企业形成现金和现金等价物的能力，并使使用者能够建立评价和比较不同企业未来现金流量的现值的模式。

它还提高了不同企业经营业绩报告的可比性，因为它消除了对相同交易和事项采用不同会计处理的影响。

5．关于以往现金流量的信息常用来作为未来现金流量的金额、时间和确定性的指标。

它还有助于复核过去对未来现金流量所作估计的准确性，以及检查获利能力、净现金流量与价格变动影响之间的关系。

四、定义6．本号准则所用的下列术语具有特定的含义：现金，包括库存现金和活期存款。

现金等价物，是指随时能转变为已知金额的现金的短期投资，其流动性高，价值变动的风险小。

经营业务，是指创造收益的主营业务以及不属于投资或融资业务的其他业务。

投资业务，是指取得和处理长期资产以及不包括现金等价物在内的其他投资。

融资业务，是指导致企业的权益资本以及借款的规模和结构产生变化的业务。

现金和现金等价物7．持有现金等价物的目的，是为了满足支付短期现金的需要，而不是为了投资或其他目的。

能作为现金等价物的投资，必须可以随时转变为已知金额的现金，并且价值变动的风险较小。

因此，一项投资，当其期限较短时，如期限为从购买日期开始三个月或不到三个月，通常才可作为现金等价物。

权益性投资不包括在现金等价物之内，除非其实质上属于现金等价物。

例如，在靠近到期日购买的并且规定了赎回日期的优先股即属此类。

8．银行借款一般视为融资业务。

但是，在有些国家，需要即时偿还的银行透支也属于企业现金管理的一部分。

在这种情况下，银行透支也包括在现金和现金等价物之中。

这种筹资举措的特点是银行往来余额经常在结存和透支之间波动。

9．现金流量不包括现金或现金等价物的组成项目之间的变动，因为这些内部组成部分是企业现金管理的一部分，而不属于经营、投资和融资业务。

现金管理包括将多余现金投资于现金等价物。

现金流量表的呈报10．现金流量表应按经营、投资和融资业务分类报告当期的现金流量。

11．企业应以最适合企业业务的方式，呈报源于经营、投资和融资业务的现金流量。

根据业务分类提供信息，可以使使用者据以评价这些业务对企业财务状况、企业现金和现金等价物的金额的影响。

这类信息还可以用于评价这些业务之间的关系。

12一项单一的交易可能包括列作不同分类的现金流量。

例如，当以现金偿还贷款的利息和本金时，利息因素可以归类为经营业务，本金因素则归类为融资业务。

经营业务13．经营活动形成的现金流量的金额是一个重要的指标，通过它可以判断在不依靠外部资金来源的情况下，企业经营形成的现金流量是否足以偿还贷款、维持企业的经营能力、派发股利以及进行新的投资。

有关以往经营形成的现金流量具体构成的资料，结合其他资料，有助于预测未来经营形成的现金流量。

14．源于经营业务的现金流量主要来自企业创造收益的主营业务。

因此，这些现金流量一般产生于决定企业净损益的交易或其他事项。

源于经营业务的现金流量列举如下：（1）销售产品和提供劳务所获得的现金收入；（2）特许权、服务费、佣金和其他收益的现金收入；（3）向货物供应者和劳务提供者支付现金；（4）向雇员或代雇员支付现金；（5）保险企业在有关保险金、索赔、年金和其他保险单利益方面的现金收入和现金支出；（6）缴纳所得税的现金支出或税款退还，除非这些收支能具体确认为属于融资或投资业务；（7）签订交易或贸易合同而形成的现金收入或支出。

有些交易，如出售厂房，可能会产生应计入净损益的利得或损失。

但是，与该类交易有关的现金流量属于源于投资业务的现金流量。

15．企业出于商业交易目的，可能持有证券或贷款，这种情况类似于专为出售而购买的存货。

因此，购买和出售交易证券形成的现金流量归类为源于经营业务。

与此类似，金融机构的预付现金和贷款通常归类为经营业务，因为这与企业创造收益的主营业务有关。

投资业务16．单独揭示源于投资业务的现金流量是重要的，因为这种现金流量代表了有多少支出已用于为了产生未来收益和现金流量的投资业务。

源于投资业务的现金流量列举如下：（1）购置不动产、厂房和设备。

无形资产及其他长期资产的现金支出。

这些支出包括与已资本化的开发费用以及自行建造的不动产、厂房和设备有关的支出；（2）出售不动产、厂房和设备、无形资产及其他长期投资的现金收入；（3）购买其他企业的权益或债务工具以及合营企业中的权益的现金支出（不包括购买视同现金等价物的证券或出于商业交易目的持有的证券的现金支出）；（4）出售其他企业的权益或债务工具以及合营企业中的权益的现金收入（不包括出售视同现金等价物的证券或出于商业交易目的持有的证券的现金收入）；（5）给其他方的预付现金和贷款（不包括金融机构的预付现金和贷款）；（6）其他方偿还预付现金和贷款的现金收入（不包括金融机构的预付现金和贷款）；（7）期货合同、远期合同、期权合同和掉期合同的现金支出，一74一但不包括出于商业交易目的的合同或归类为融资业务的现金支出；（8）期货合同、远期合同、期权合同和掉期合同的现金收入，但不包括出于商业交易目的的合同或归类为融资业务的现金收入。

如果一项合同按对某一认定状况的套期保值进行核算，该合同的现金流量应以同样的方式归类为被套期保值状况的现金流量。

融资业务17．单独揭示融资业务形成的现金流量是重要的，因为这有助于资本提供者预计企业对未来现金流量的要求。

源于融资业务的现金流量列举如下：（1）发行股票或其他权益性工具的现金收入；（2）因赎回企业股份而付给其所有人的现金；（3）通过债券、贷款、票据、公司债、抵押以及其他短期或长期借款所获得的现金收入；（4）偿还贷款的现金支出；（5）承租人偿还与融资租赁有关的末清偿债务的现金支出。

源于经营业务的现金流量的报告18．企业应按下列方法中的一种报告源于经营业务的现金流量：（1）直接法，即揭示现全收入总额和现金支出总额的主要类别；（2）间接法，即在净损益的基础上，调整非现金性交易的影响，调整过去或未来经营业务现金收入或支出的任何递延或应计项目，以及与源于投资与融资的现金流量有关的收入或费用项目。

19．应鼓励企业采用直接法报告源于经营业务的现金流量。

直接法提供了有助于估计未来现金流量但不能通过间接法获得的信息。

在直接法下，主要类别的收入总额和现金支出总额的信息可通过下列途径之一获得：（1）企业的会计记录；（2）按下列事项调整销售收入、销售成本（金融机构为利息收入和类似收入、利息费用和类似费用）以及损益表内的其他项目：①当期存货和经营性应收应付款项的变动；②其他非现金项目；③对投资或融资的现金流量产生现金影响的其他项目。

20．在间接法下，源自经营业务的净现金流量通过按下列事项调整净损益来确定：（l）当期存货和经营性应收、应付款项的变动；（2）非现金项目，如折旧、准备、递延税项、未实现的外汇损益、联营企业的未分配利润以及少数股权；（3）对投资或融资的现金流量产生现金影响的所有其他项目。

在间接法下，源于经营业务的净现金流量，还可以通过列示损益表内的收入和费用项目以及当期存货和经营性应收、应付款项的变动情况来反映。

源于投资和融资业务的现金流量的报告21．企业应单独报告源于投资和融资业务的现金收人总额和现金支出总额的主要类别，但第22段和第24段所述的现金流量应以净额为基础予以报告。

以净额为基础报告现金流量22．源于下列经营、投资或激资业务的现金流量应以净额为基础予以报告：（1）当现金流量反映了顾客而不是企业的业务时，代顾客收取和交付的现金；（2）周转快、全额大、期限短的项目的现金收人和支出。

23．第22（1）段所指的现金收入和支出列举如下：（l）银行活期存款的吸收和偿还；（2）投资企业代顾客持有的资金；（3）为物业所有者代收并转付给所有者的租金。

第22（2）段所指的现金收入和支出是指为以下项目预付和偿还的款项：（1）与持信用卡的顾客有关的大额款项；（2）投资项目的购买和出售；（3）其他短期借款，如期限为三个月或三个月以内的借款。

24．金融机构源于下列各项业务的现金流量应以净额为基础予以报告：（1）吸收和偿还有固定到期日的存款的现金收入和支出；（2）向其他金融机构拆放和提取存款；（3）对顾客的预付现金和贷款以及预付现金和贷款的收回。

外币现金流量25．外币交易产生的现金流量应以企业的报告货币加以记录，外币金额应按现金流量形成日期的报告货币与外币之间的汇率进行换算。

26．国外附属公司的现金流量应采用现金流量形成日期的报告货币与外币之间的汇率进行换算。

27．报告以外币计价的现金流量，应采用与国际会计准则第21号“外币汇率变动影响的会计”一致的方法。

该准则允许使用与实际汇率接近的汇率。

例如，某一期间的加权平均汇率可以用于记录外币交易或换算国外附属公司的现金流量。

但是国际会计准则策21号不允许采用资产负债表日的汇率来换算国外附属公司的现金流量。

28．外币汇率变动所产生的未实现损益不是现金流量。

但是，汇率变动对所持有的或到期的以外币计价的现金和现金等价物的影响应在现金流量表中报告，以便调节期初和期末的现金和现金等价物。

该项金额应与源于经营、投资和融资业务的现金流量分开呈报，并且如果现金流量按期末汇率报告，还应包括可能存在的换算差异。

非常项目29．与非常项目有关的现金流量应按源于经营、投资或融资业务作适当的归类，并单独揭示。

30．与非常项目有关的现金流量在现金流量表中应按源于经营、投资或融资业务作单独的揭示，以便让使用者能够理解它们的性质以及它们对企业目前和未来现金流量的影响。

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