(精选)国际会计准则框架翻译

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ifrs13(德勤翻译的中文版)

IFRS 13 同时明确，类似于公允价值但并非公允价值的计量（如，《国际会计准则第 2 号——存货》（IAS 2）中的可变现净值或者《国际会计准则第 36 号——资产减值》（IAS 36）中的使用价值）不属于 IFRS 13 的范围。
IFRS 13 豁免以下项目遵循其披露要求： • 按照《国际会计准则第 19 号——雇员福利》（IAS 19）以公允价值计量的计
观察基于净敞口计量金融资产和金融负债组合的公允价值并不影响此类工具在财务报表中的列报。为列报净头寸，仍然必须满足针对资产和负债抵销的其他国际财务报告准则的要求。如果不能满足此类要求从而资产和负债是以总额基础列报，主体应当“采用适合于当前情况的方法按合理和一致的基础”将在组合层次进行的调整分摊至个别资产和负债。
另一方面，如果初始确认时的公允价值不同于交易价格，除非另一国际财务报告准则规定了不同的处理方式，否则所产生的利得或损失必须计入损益。对于金融资产或金融负债，IFRS 9 及 IAS 39 均规定了应如何核算初始公允价值与交易价格之间的差额。
披露
IFRS 13 规定了有关公允价值计量的若干定量和定性披露。许多此类披露均与以下基于估值技术变量的三个公允价值层级相关：
在财务报表脚注中以公允价值披露
如果非金融资产的最高效和最佳使用不
√
√
√
同于其当前使用方式，应披露该事实以
及该非金融资产的使用方式并未达到其
最高效和最佳使用的原因
足以允许在按照公允价值层级对各类资
√
√
产和负债的披露和在财务状况表中列报
的单列项目之间进行调节的信息
如果主体决定采用运用第 46 段所述的
初始确认后在财务状况表中以公允价值计量的资产和负债

国际财务报告准则概念框架

国际财务报告准则概念框架国际财务报告准则概念框架（国际财报准则框架，International Financial Reporting Framework，简称IFRS）是国际会计准则委员会（International Accounting Standards Board，简称IASB）制定的一套原则性规范，旨在提供一个清晰的指导方针，帮助公司制定和解释其财务报告。

本文将一步一步回答有关国际财务报告准则概念框架的问题。

第一步：什么是国际财务报告准则概念框架？国际财务报告准则概念框架是一份由IASB发布的指南，旨在规范国际上所有企业在编制财务报表时的行为。

这个框架提供了关于财务报表的目标、财务报告要素、计量、识别和解释事项等方面的准则，以确保财务报表的质量和可比性。

第二步：国际财务报告准则概念框架的目标是什么？国际财务报告准则概念框架的目标是提供一个共同而可理解的财务报告标准，以便投资者、债权人和其他财务报表使用者可以准确地了解公司的财务状况和经营绩效。

通过进行财务报表的准确、完整和透明的呈报，框架旨在增强投资者信心，为企业和投资者提供决策依据以及促进国际金融市场的发展。

第三步：国际财务报告准则概念框架中的财务报告要素有哪些？国际财务报告准则概念框架界定了财务报告的三个主要要素：资产、负债和所有者权益、收入和费用。

资产是企业控制的未来经济利益的来源，负债和所有者权益是对这些经济利益来源的履行承诺。

收入是指企业在正常经营活动中实现的增加经济利益的流入，费用则是指企业在正常经营活动中实现的减少经济利益的流出。

第四步：国际财务报告准则概念框架如何确定财务报表的计量基础？国际财务报告准则概念框架明确了财务报表的计量基础应基于成本或公允价值。

成本计量基础意味着资产和负债按照其获取成本进行呈报，其中包括购买成本和相关的直接或间接支出。

公允价值计量基础则指资产和负债应按照其在市场上的公允价值进行呈报，即交易当日能够买入或卖出的金额。

会计准则的共同框架【外文翻译】

外文翻译原文：A Common Framework for Accounting StandardsIn September 2010,the U.S.Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) completed the first phase of a project that will influence global standards setting for many years to come.Specifically,the Boards converged key portions of their conceptual frameworks.This month’s column will explain what the Boards have done and the significance of their accomplishment.What’s a Conceptual Framework?A conceptu al framework for a set of accounting standards is an explicit declaration of the fundamental concepts on which the set of standards is based.The concepts addressed by conceptual frameworks tend to be general in nature,broad in scope,and stable over time.For example,a conceptual framework typically will identify the kinds of financial statements that reporting entities should prepare (balance sheet,income statement,etc.) and define the basic elements of those financial statements (assets,liabilities,income, expenses,etc.). Having a conceptual framework eliminates the need for a standards setter,such as the FASB or the IASB,to reestablish core concepts each time it develops or updates a standard.Additionally,by consistently referring to a stable conceptual framework,a standards setter is more likely to promulgate standards that are consistent with each other as well as with significant assumptions and constraints. The conceptual framework of U.S.Generally Accepted Accounting Principles (GAAP) is documented in a series of Statements of Financial Accounting Concepts (SFACs) issued by the FASB.The IASB has documented the conceptual framework of International Financial Reporting Standards (IFRS) in its Framework for the Preparation and Presentation of Financial Statements.Though similar in some respects,the two frameworks have always been separate and distinct from each other—until recently.As part of theirefforts to converge the specific standards that comprise U.S.GAAP and IFRS,the Boards have begun to converge their conceptual frameworks as well.The FASB-IASB Conceptual Framework ProjectIn October 2004,the FASB and the IASB added a joint conceptual framework project to their agendas.The objective of the project is “to develop an improved common conceptual framework that provides a sound accounting standards.”In other words,the Boards have been working together to replace their separate frameworks with a single framework on which both future U.S.GAAP and future IFRS will be based.Each Board is committed to making the single framework better than either one’s existing framework. The joint conceptual framework project consists of eight phases,designated “A”through “H”:A. Objective and qualitative characteristicsB. Elements and recognitionC. MeasurementD. Reporting entityE. Presentation and disclosure, including financial reporting boundariesF. Framework purpose and status in GAAP hierarchyG. Applicability to the not-for-profit sectorH. Remaining issuesIn July 2006,the FASB and the IASB issued a Preliminary Views (PV) document for Phase A that described the Boards’tentative thoughts on the overall objective of financial reporting and on the necessary and desirable qualitative characteristics of reported financial information.After further deliberations,the Boards issued an Exposure Draft (ED) for Phase A in May 2008 that proposed the first two chapters of a common conceptual framework.Final versions of those two chapters were subsequently issued by the Boards on September 28,2010.The FASB issued the two chapte rs together as SFAC No.8,“Conceptual Framework for Financial Reporting—Chapter 1,The Objective of General Purpose Financial Reporting,and Chapter 3,Qualitative Characteristics of Useful Financial Information(a replacement of FASB Concepts Statements No.1 a nd No.2).”(SFACNo.1 was “Objectives of Financial Reporting by Business Enterprises,”and SFAC No.2 was “Qualitative Characteristics of Accounting Information.”)The Board had previously issued only seven SFACs in its 37-year history—none of them in the past 10 years.The infrequency of SFAC issuance reflects the high degree of stability in the FASB’s conceptual framework over time.But change happens,and the less frequently it happens,the more significant it is when it does happen.For its part,the IASB incorporated the two chapters into a revised version of its framework that it published as The Conceptual Framework for Financial Reporting 2010.Previously,the IASB hadn’t made a substantive revision to its framework since 2001. Again,that fact that conceptual frameworks don’t change frequently makes the recent changes by the FASB and the IASB all the more notable.The Objective of General Purpose Financial ReportingChapter 1 of the Boards’common conceptual framework focuses on the overall objective of financial reporting.As stated in SFAC No.8,“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.”This is broadly consistent with the FASB’s prior objective as stated in SFAC No.1:“Financial reporting should provide information that is useful to present and potential investors and creditors and other users in making rational investment,credit,and similar decisions.”The newly defined objective is also similar to the IASB’s prior objective of“provid[ing] information about the financial position,performance,and changes in financial position of an entity that is useful to a wide range of users in making economic decisions.”The aspect of the new converged objective that differs most from each Board’s previous objective is the emphasis on “general purpose”financial reporting.Both Boards currently view their standards-setting efforts as directed at the needs of financial-statement users who aren’t in a position to obtain specific information tailored to each user’s individual needs.Qualitative Characteristics of Useful Financial InformationThe FASB and the IASB decided that the second chapter they issued recently willactually be Chapter 3 of their common conceptual framework.The Boards have reserved Chapter 2 for the output of Phase D (the reporting entity phase) of the conceptual framework project.Most of us think of the information in financial statements as being primarily quantitative in nature.But the FASB and the IASB have long recognized that there are certain qualitative characteristics of financial information that affect its usefulness—specifically,how useful it is for making the kinds of economic decisions that users of financial statements make.Accordingly,the Boards have identified such qualitative characteristics in Chapter 3.As outlined above, there are in principle two distinct components to these payments, which are the transaction value at the point of purchase (which is the cost of the resource consumed) and the difference between this value and the actual settlement amount (which is a cost of finance). Yet, in practice, this distinction is rarely made, and the supplier's credit terms are typically rolled up into a single amount. While it would be possible for accounting standards to require the separate calculation of all financing expenses, the current absence of such a requirement means that an entity's operating profit includes suppliers' retum on finance. For the sake of consistency between the income statement and the balance sheet, accounts payable should therefore also be classified as operating. If they were not, measures of retum on capital employed would be artificially low. Conceptually, if financing activity is defined by nature, classifying accounts payable as operating would be the wrong answer, but practically it would at least be intemally consistent.It would not be the wrong answer, however, according to a fianctional perspective on financing activity. Indeed, the absence of a separately reported financing expense can be viewed as evidence that the underlying fiinction is not financing. The case for the functional perspective is stronger still if standard-setters also seek to achieve consistency with the cash flow statement. Consider, for example, an asset retirement obligation. The liability is by nature a source of finance, which results fi-om an operating expense and which increases as financing expenses (interest costs) are incurred. The cash settlement of the liability does not distinguish, however, between the operating andfinancing components of the liability: there is not an operating cash flow separate fi-om a financing cash flow.These concems over measurement reliability might suggest that the gain or loss from revised cash flow estimates should be reported as operating, yet the same would not be tme for a gain or loss from revisions to expected discount rates, which are the capitalised counterpart of the current period's interest costs and so are not candidates for inclusion in operating profit.The Boards have deemed relevance and faithful representation to be the fundamental qualitative characteristics of useful financial information.This reflects the Boards’belief that financial information must exhibit those characteristics in order to be useful for making decisions.Additionally,the Boards have identified comparability,verifiability,timeliness,and understandability as qualitative characteristics that enhance the usefulness of financial information.Such characteristics complement the fundamental characteristics and enhance decision-usefulness when they are present.In short,they are “nice to have”characteristics rather than “must have”ones.(As a matter of personal opinion,I find it somewhat disturbing that the Boards don’t consider understandability to be “fundamental.”)In addition to fundamental and enhancing qualitative characteristics,the Boards have also identified a pervasive constraint:cost. They clearly recognize that if the costs of applying a particular accounting standard would exceed the benefits of doing so,then it makes no sense to impose such a standard on reporting entities.The fundamental characteristics, enhancing characteristics,and pervasive constraint that the Boards have mutually identified represent a blending of concepts that were, for the most part,already present in their prior conceptual frameworks.The earlier frameworks of U.S.GAAP and IFRS,however,differed from each other with regard to relative priorities among the characteristics and the wording used to describe them.A less straightforward case arises if there is a loan of resource but the counterparty is not a bank or other financial institution. Would this change the initial observation regarding the nature of financing activity? A case that can be applied here is a pension obligation, for which the counterparty is employees rather than a bank. Adefined benefit pension plan involves the entity deferring settlement of an amount equal to the service cost, incurring interest costs thereon and then repaying the amount owed in the form of a pension. In principle, employees could accept immediate settlement of services rendered instead of entering a pension agreement, and an entity could achieve this immediate settlement by borrowing, with the net effect that the entity substitutes a bank loan for a pension obligation. Either way, the existence of the liability is associated with fiiture interest costs and repayment of capital, and there is a clear distinction between the expenses relating to operating activity (i.e. the service cost that gives rise to the liability) and the method by which these expenses are financed (either by employees or by the bank). A similar argument can also be made for cases other than pension obligations, such as provisions for deferred tax, where the counterparty providing finance (i.e. accepting deferred settlement) is the govemment. For some other provisions, such as those for asset retirement obligations, a clearly identifiable counterparty might be absent: an entity's current operating activity gives rise to a current obligation to incur future cash outflows, but payment will eventually be made to an entity that is not yet known. The absence of a current counterparty does not, however, change the conclusion that the entity's operating activity is being financed by means of deferred settlement. Interest costs are recognised purely as a consequence of this deferral, and not as a consequence of further operating activity, and the situation is no different in substance from a bank loan: the carrying amount of the provision equals the amount that the entity would need to borrow in order to settle its obligation, and the unwinding of the discount rate is equal to the interest costs that would be incurred on the amount borrowed.What Now?Because the conceptual framework of U.S.GAAP isn’t itself authoritative,the recent revisions to it don’t change authoritative U.S.GAAP as documented in the FASB Accounting Standards Codification(TM).The revisions do change authoritative IFRS,however,because the conceptual framework of IFRS is considered authoritative. Chapter 2 of the common conceptual framework is due to be released by the end of 2010.As noted previously,it will address the concept of the reporting entity (PhaseD).The Boards are also currently working on Phases B (Elements and Recognition) and C (Measurement).Although the conceptual framework project is currently being conducted in parallel with numerous standard-level projects,its successful completion will be essential to the ultimate success of all of the Boards’convergence efforts.As I say in the Convergence Guidebook for Corporate Financial Reporting (Wiley),“If different standard setters disagree on the basic concepts of financial reporting,then it is unlikely that those standard setters will ever agree on specific standards.”Now that the FASB and the IASB have agreed on some portions of a common conceptual framework,we see that the Boards are indeed capable of converging their standards at the conceptual level and are intent on achieving even more conceptual convergence in the years ahead.Source: Pounder, Bruce. A Common Framework for Accounting Standards [J]. Strategic Finance,2010,(11) : 61-64.译文：会计准则的共同框架2010年9月，美国财务会计准则委员会(FASB)和国际会计准则委员会（IASB）完成了一个项目的第一阶段，这个项目将在以后的多年里影响全球标准的制定。

英汉国际会计准则词汇表 trados必备翻译好帮手~~~~~~

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earninginvestment performanceinvestment propertiesinvestment securitiesinvestment tax creditinvestor in a joint ventureinvoluntary liquidationissue of shareissued capitalitemjoint controljoint ownershipjoint productjoint venturejoint venture activitiesjoint venture agreementjointly controlled assetsjointly controlled entityjointly controlled operationjurisdictionlabourleaselease termlegal adviserlegal costslegal entitylegal mergerlegal obligationlegally enforceable rightlenderlender's returnlesseelessorletter of creditlevel yieldleveraged leaseliabilityliability methodlicenselicense feelicenseelicensing agreementlicensorlife insurance enterpriseLIFO formulaline-by-line reporting formatline-itemsliquidationliquidityliquidity riskloan syndication feeloan and receivables originated by the enterpriselong-term assetlong-term investmentlong-term loanlong-term receivableslosseslower of cost and market value maintenancemajority interestmanagementmandatory redemptionmanufacturing 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costpatentpayablepayroll taxpensionpension planpercentage-of-completion methodperpetual debt instrumentsphysical wear and tearplan assets(for an employee benefit plan) pledgepoolpooling of interest methodportfoliopost-employment benefit planspost-employment benefitspotential benefitpotential ordinary sharepracticepredictabilitypreference sharepreferred capitalpremiumpre-opening costsprepaid expensepreparationprepaymentspresent obligationpresent valuepresent value of a defined benefit obligation presentationpresentation of financial statementprevious periodprice earings ratioprice quotationsprice riskpricingpricing modelprimary financial instrumentsprimary reporting formatprinciple-onlyprinciplepro forma informationpro rata basisprobable future economic benefitsprocessprocess of aggregationproduct life cycleprofit after taxprofit before taxprofit for the periodprofit sharingprofit sharing planprogress billingsprogress paymentproject managerprojected salary approchprojected unit credit methodpromissory notepronouncementproperty,plant and equipmentproportionate consolidationprospective applicationprovisonprovison for lossesprovision for taxes payableprovision for restructuringprudencepublic documentpublicly tradedpublishing titlepurchasepurchase methodpurchase priceput optionqualified actuaryqualifying assetsquotaquotationquoted market pricerates of returnraw materialsreal estaterealisable valuerealized profit and loss reasonable approximation reasonable profit allowance rebatesrebuttable presumption receiptsreceivablerecognitionrecognition criteria reconciliationrecoverrecoverabilityrecoverable amountredeemrediscountreductionrefinancingrefinancing agreementrefundregular way contract regulatorsreguilatory authorities reimbursementrelated partiesrelated partiy disclosures related partiy relationship related partiy transaction relevancereliabilityreliability of measurement reliable estimateremaining useful life remeasurerenewablerentalsreorganisation of the group repaymentrepayment of share capital replacement cost of an asset reportable segmentreporting currencyreporting datereporting enterprisereporting on a net basis reporting periodreporting practicerepricing daterepurchase agreementresale price method reschedule paymentsresearchresearch and development cost research phaseresidual valuationresidual valueresource embodying economic benefitsrestatementrestructure of the grouprestructuringresult of operationresults of operating activitiesretail methodretained earningsretentionretirementretirement benefitretirement benefit costsretirement benefit planretrospective applicationreturn of investmentreturn on capitalreturn on investmentreturn on plan assets(of an employee benefit plan) return on turnoverrevaluationrevaluation surplusrevalued amount of an assetrevenuereversalreverse acquisitionreverse purchase agreementreverse share splitreverse stock splitreversedreviewrewardrewards associated with a leased assetright issuerisk diversificationrisk exposurerisk poolingrisks associated with a leased assetroyaltysale and leaseback transactionsalessales revenuesecondary segment reporting formatsecured liabilitiessecuritisationsecuritized assetssegmentsegment accounting pilicessegment assetssegment disclouresegment expensesegment liabilitysegment reportingsegment resultsegment revenuesegmentalselling costsselling priceselling segmentsensitivityseparabilityseparate acquisitionseparate financial statementset-offsettlement valueshareshare capitalshare optionshare option planshare premiumshare splitshare warrantshareholder's equityshareholder's interestsshort sellershort-term employee benefitssick paysignificant influencesignificant transactionsinking fund arrangementsite labor costsite supervisionsocial security arrangementsocial security contributionsolvencyspecial participation rightspin-offspot ratestaff coststages of vertically integranted operations stamp dutystandard cost methodstandard letters of creditstanding interpretation committeestart-up coststate (employee benefit ) planstated interest ratestated valuestatement of accounting policystatement of changes in equitystock dividendstock optionstock purchase planstock aplitstraight-line methodstrategic investmentsubleasesubsequent changesubsequent costsubsequent expendituresubsequent measurementsubsidiariessubstance over formsubventionsucessive share purchasessum-of-the-units methodsupervisory non-management directorssuretysurplussurplus fundswapswap contractsynergysynthetic instrumentsystematic methodtangible assetstax assetstax basetax benefittax liabilitytax losstax loss for carry backtax loss for carry forwardtax payabletax planning opportunitiestaxable entitytaxable incometaxable profittaxable temporary differencetaxationtaxes on incometemporary investment termtermterminationterminationg benefitstermination indemnitiesthresholdtimelinesstime-weighted factortiming differencestitle to assetstop-down testtotal carrying amounttotal return swaptrade and other payablestrade and other receivablestrade discounttrade discount and rebatetrade investmenttrade liabilitiestrademarktransaction costs (financial instruments) transanction in foreign currencytransfertransfer pricetransitional liability ( defined benefit plans) transitional provisiontreasury sharestrue and fair viewtrust activitiestrust fundtrusteesultimate redemption valueunderlyingunderlying financial instrumentunderlying primary financial instrument understandabilityunearned finance incomeunguaranteed residual valueunit of production methoduniting of interestsunquotesunrealized gainunrealized lossunrealized profitunused tax creditunusual itemupstream activitesupstream productupstream transactionsuseful lifevacation payvalid expectationvaluationvariable production overheadsventurervested employee benefitsvoting rightwarrantwarrantywarranty costswarranty provisionsweighted average cost formulasweighted average cost methodwelfare planwholly-owned subsidiarywithholding taxwork in progresswork performed by the enterprises and capitalised working capitalwrite backwrite downwrite offwrite-down investories on an item by item basis writeryield企业集团加速股利会计假设会计估计会计处理，会计核算会计收益会计期间会计政策会计利润会计处理应计权责发生制，应计制应计雇员费用应计负债累计摊销额累计汇兑差额累计损益累计带薪缺勤被购方购买方购买，收买，购并购买费用活跃市场实际汇率精算假设精算损益承诺福利的精算现值承诺退休福利的精算现值精算报告精算技术精算估价精算师追加的，额外的额外对价行政费用预收款，预付款加总，汇总，总计加总价值分配，分摊备抵，折让允许选用的处理方法摊销摊销方法摊销期摊余成本金额可收回金额，可补偿金额辅助费用年度报告，年报预期未来交易反稀释分配，分拨正常交易，公平交易要价评价，评估资产产权转让联营企业归属于批准报出可供出售的平均账面金额平均汇率收益与成本的平衡资产负债表负债法银行透支基本每股收益期初基准处理方法受益方最佳估计投标保函出价票据约束性销售协议董事会奖金，红利红股奖金计划借款协议借款费用自下而上测试分支机构经纪人佣金，经纪人业务企业合并购买式企业合并业务分部回购采购分部看涨期权，买入期权可赎回的可赎回债券（利率）上限资本资本法资本资产定价模型资本承诺资本投入资本利得资本保全资本交易资本化资本化发行资本化比率结转后期未利用的税款抵扣结转后期未利用的可抵扣（应税利润额的）亏损结转后期账面金额可抵扣（应税利润额的）亏损抵前现金收付实现制现金等价物现金流量现金流量风险现金流量表现金产出单元银行存款现金流入库存现金现金流出存单会计政策变更财务状况变动借记，计入首席执行官，行政总裁，总经理资产类别归类，分类清算所期末汇率可回收性收账费用并股合并合并实体合并经营成果合并和分立的建造合同参与合并的企业佣金承诺承诺费，承约费商品合同商品期货合同以商品为基础的合同普通股可比性不加控制的可比价格法比较期间带薪缺勤补偿，报酬复合金融工具计算机软件信用风险集中对价一致性合并资产负债表合并财务报表合并集团合并收益表合并并股合并程序固定回报率建造合同施工间接费用推定义务易耗品或有事项或有资产或有承诺或有利得或有负债或有损失或有租金或有可发行股合同，合约承包商合同义务合同条款合同权利注资，出资出资，提存金控制惯例转换期权转换权转换可转换可转换债券版权总部资产区间成本成本法购买成本，收买成本，购并成本处置成本销售成本存货成本人工成本采购成本销售成本销售成本法成本回收法成本节省成本加成合同成本加成法购买成本材料成本注册费用完工尚未发生的成本对应方贷记，贷项信用便利信用风险赊销期限债权人信用可靠度累积优先股股利累积优先股货币风险货币互换货币折算差额当期和预期获利能力流动资产现行成本现行成本法现行成本财务报表现行利率短期投资流动负债当期当期工资法当期服务成本当期税金缩减顾客信赖，顾客忠诚购买日，收买日，购并日出资日报告日评估日日常活动交易性证券债务拖欠债务性工具债务性证券债务-权益比率下跌可抵扣暂时性差异违约递延法递延酬劳递延酬劳安排递延汇兑损益递延收益递延付款递延付款条件递延收入递延所得税资产递延所得税负债递延所得税设定受益计划设定提存计划可比程度交付，交割，交货；送达活期存款明确承诺提取存款应折旧金额应折旧资产折旧折旧方法折旧率终止确认（某一金融工具）终止确认（某一金融工具）衍生金融工具衍生工具开发费用开发支出开发阶段稀释每股收益稀释稀释选择权稀释性潜在普通股余额递减折旧法直接影响直接增量费用直接投资直接人工直接发直接关系可直接归属的支出解脱，解除披露披露已终止经营终止经营折价，折扣，贴水折现率处置处置收入子公司的处置处置亏本销售分派，分配销售费用，分销费用股利收益应收股利股利率股利股利政策跟单信贷下游交易，下销交易收益每股收益，每股盈利获利能力经济利益经济寿命经济业绩生效日期实际利率法实际收益率消除嵌入衍生工具雇员福利雇员福利费用期末实体权益权益资本权益计酬福利权益计酬计划权益性金融工具权益性工具股份发行权益法权益性证券估计价值评价，估价资产负债表日后事项汇率外汇管制汇兑差额汇兑损失资产交换执行待执行合同行使日行使价格现有用途，现行用途预期增长率预期价值，预期价值法结转后期的支出费用经验调整失效，满期，终止满期日，终止日说明性注释勘探风险敞口除权展期外部客户消除消除债务采掘非常项目资产负债表表内收益表表内公允表述，公允列报公允价值真实反映费，手续费伙伴子公司先进先出法筹资费用筹资成本融资收益融资租赁为交易而持有的金融资产或负债金融资产财务预算财务担保金融机构金融工具财务权益金融负债财务或财政援助财务业绩财务政策财务状况财务审阅，财务审核财务权利财务报表财务结构财务支持财务年度财务年度年初至今基础筹资活动筹资安排筹资手段产成品确定承诺确定购买合同确定销售合同财政政策固定造价合同固定制造费用固定赎回价值浮动利率，浮动汇率（利率）下限强制性交易国外业务外币外币借款外币套期外币交易国外实体汇兑损益国外经营预计寿命饶让贷款远期合同框架特许权费受让人（接受特许权人）特许权费特许人（授出特许权人）精算估价周期全额支付重大差错注资政策注资风险代客持有资金追加费用未来经济利益期货合同利得一般行政费用（财务报表中）一般披露要求一般物价水平一般购买力法通用财务报表一般工资水平地区分部持续经营商誉政府援助政府补助政府采购与资产相关的政府补助与收益相关的政府补助账面总金额融资租赁投资总额销售毛利毛利指南标题总部的费用套期会计套期有效性被套期项目套期套期工具为交易而持有持有至到期的投资租购合同历史成本历史成本制度损坏责任转移协议控股公司主合同恶性通货膨胀恶性通货膨胀经济可辨认性可辨认资产资产和负债的认定认定，辨认不重要减值减值损失资产减值推算成本，假计成本估算利率奖励租赁起始日发生率收益收益法来自联营企业的收益收益表收益表负债法所得税所得税资产所得税法所得税负债产生收益的资产（承租人）增量借款利率增量股份豁免条款间接法单个资产，个别资产单个负债，个别负债初始账面价值（终止经营的）初始披露事项初始计量初始确认保险合同保险费承保人无形资产（雇员福利计划的）利息成本合营企业中的权益利息收益附息或不附息的负债与准备利率上限利率上下限组合利率下限租约中的内含利率利率风险利率互换本金剥离中期财务报告中期内部管理结构内部组织结构内部利润内部报告分部自创商誉国际会计准则国际会计准则委员会集团内部交易存货投资活动投资企业投资投资收益投资业绩投资性房地产投资性证券投资税款抵减合营中的投资者非自愿清算股票发行已发行股本项目共同控制共同拥有合营产品合营企业合营活动合营协议共同控制资产共同控制实体共同控制景扬管辖区域，管辖范围人工租赁租赁期法律顾问律师费用法律实体法定兼并法定义务法定执行权贷款人出借方回报承租人出租人信用证平均收益率杠杆租赁负债负债法许可证许可证费，执照费许可证受让人许可协议许可证让予人人寿保险企业后进先出法逐项报告格式单列项目清算流动性流动性风险。

国际会计准则会计科目中英对照

国际会计准则会计科目中英对照要说国际会计准则的会计科目中英对照，这事儿听起来是不是有点复杂？但其实你稍微了解一下，就能发现它并不难，甚至可以说挺有意思的。

想象一下，你去一家外国公司做生意，账本上有很多术语你不太明白，稍微转个弯，弄清楚它们的中英文对照，问题就迎刃而解了。

这就像你去外地旅游，碰到不懂的地方，发现一张“翻译单”就觉得一切都能轻松搞定了！要知道，了解这些会计术语可比你去超市找打折商品还省心呢。

看看什么是“资产”吧。

在中文里，资产就是公司拥有的有价值的东西，像现金、设备、库存等等。

那在英文里，资产可不是一眼就能看明白的东西哦。

它就叫“Assets”。

看！是不是简单得很？不过，资产又分很多种，流动资产（Current Assets）和非流动资产（NonCurrent Assets）就是其中两个大类。

流动资产你可以理解成那些一眼看得出来很快能变现的东西，比如现金、存货什么的。

非流动资产呢，就像是你家那台不怎么舍得卖的老电视，买了就很久都不会动的那种，换句话说，它就是那些长期使用的资产，像机器、厂房之类的。

再说说“负债”吧，负债，顾名思义就是公司欠别人的钱。

这可是每个公司都逃不掉的话题。

比如，你从银行贷款，或者向供应商赊账，负债就产生了。

这部分在英文里叫“Liabilities”，简直就是字面意思了，欠的东西得还嘛。

负债也分成短期负债和长期负债，就像你借了一些短期小额的钱，跟你借了十年的房贷不一样，短期负债（Current Liabilities）就是那种快要还掉的账，长期负债（NonCurrent Liabilities）嘛，大家就可以理解成更长时间才能偿还的债务了，反正每个月按期支付，稳稳的。

大家可能会好奇，资产和负债都弄明白了，那企业的“所有者权益”到底是啥？哎，这个其实就是公司老板心头的宝，所有者权益就是公司资产减去负债后的净值。

在英文里呢，叫“Equity”，大家记住这个词，以后听到就知道那是公司“净资产”的代名词。

外文翻译---国内的会计和国际会计准则

附录Observations on measuring the differences betweendomestic accounting standards and IASChristopher W. Nobes *University of London, Royal Holloway, Egham Hill, Egham, Surrey TW200EX, United KingdomKeywords:International accounting differences,Rules versus practices,Biases in dataAbstract: In an earlier edition of this journal, Ding et al. use data in GAAP 2001 to assess determinants and effects of differences between domestic and international standards. This paper examines whether those data are suitable for the purposes of academic research by outlining the biases and particular features of GAAP 2001. The main problem with the data for research is that the differences from IAS that it records, which focus on rules, are of varying importance for accounting practice. This raises questions about the equal weighting applied by Ding et al. This paper also questions their distinction between absence of IAS requirements and divergence from those requirements. Some doubts are also raised about the independent variables.1. IntroductionDing et al. (2007) use the data of Nobes (2001) in order to assess the determinants and effects of differences between domestic and international accounting standards (IAS). Many other authors1 refer to the same data for various purposes. As Ding et al. report, the data relate to the accounting rules in force at the end of 2001 in 62 countries, of which they choose 30 countries. The original data for each country were divided into four categories: absence of recognition/measurement rules (compared to IAS), absence of disclosure requirements, inconsistencies in rules (compared to IAS) affecting many enterprises, and inconsistencies affecting certain enterprises. D ing et al. add the ﬁrst two categories together as ……absence”, and the second two as ……divergence”.As the preparer of the data (called hereafter …GAAP 2001‟), I comment here onits nature and on its use in academic research, such as that of Ding et al. I do so under ﬁve headings in Section 2. I then make some observations about their particular paper in Section 3. Conclusions are reached in Section.4. As well as adding some caveats to the ﬁndings of Ding et al., this paper might be helpful to future users of the data in GAAP 2001.2. The data2.1. Fit for purpose?Ding et al. (2007, p. 3) refer to the use of Price Waterhouse (PW) data in prior research, which includes that by da Costa et al. (1978), Frank (1979), and Nair and Frank (1980). Nobes (1981) had earlier noted that it is dangerous to use these data for academic research because, among other problems, they were not designed for the purpose. Does use of the data in GAAP 2001 suffer from this problem? Although it is not reported in GAAP 2001, the motivation for that survey was to protect large accounting ﬁrms from criticism (by the World Bank and others) resulting from the then recent collapse of companies and economies in the Far East. The survey aimed to reveal the existence of the large differences from IAS (or absences of requirements compared to IAS) in the accounting rules of many countries so that poor reporting would not be blamed on poor auditing. The objective was to focus the attention of regulators in any particular country on improving accounting rules rather than on attacking the audit profession. As such, the survey‟s purpose was not to enable international comparisons, let alone to provide data for academic research. Nevertheless, as long as there are no systematic biases in the data, it might be reasonable to use them for research. For example, whereas the PW data started from a questionnaire that focused on differences between US and UK accounting (thus highlighting differences between these two countries), I am not aware of any such national bias in GAAP 2001. The reference point for comparisons was International Accounting Standards (IAS), which is a bias, but this need not affect the purpose of Ding et al. This bias is discussed later (see Section 2.3).2.2. Rules not practicesIn addition to the national bias in the PWdata, a further problem noted inNobes(1981) is that differences in the rules (de jure differences) are mixed with those relating to practices (de facto differences). How does the GAAP 2001 data compare? GAAP 2001 does not suffer from this problem. It records only de jure differences between national and IAS rules, not de facto differences between national and IAS practice. Although not so serious a limitation as would be created by mixing rules and practices, the concentration in GAAP 2001 on rules rather than practices could cause problems for research, which Ding et al. do not discuss. For example,if a nation‟s rules do not require a particular item to be disclosed but companies often disclose it in practice, then this ……absence” of a rule should perhaps be ignored. Or, if a national system (unlike IAS 38) allows internally-generated research costs to be capitalized but in practice companies do not capitalize, then the ……divergence” in rules is perhaps irrelevant. Another aspect of this is that some de jure differences do not lead to de facto differences in a particular country because the issue is irrelevant. For example, the absence of rules on pension accounting is of little importance in China because Chinese companies do not generally run deﬁned beneﬁt pension plans. More subtly, both ……inconsistency” categories in GAAP 2001 (see the ﬁrst paragraph of this paper)contain two types of inconsistency with IAS: (i) where the national rule and the IAS is incompatible (e.g. if the national rule required LIFO but IAS required FIFO), and (ii) where the national rule would not ensure IAS compliance (e.g. if the national rule allowed either LIFO or FIFO, but IAS required FIFO).The former inconsistency is more serious. Indeed, the latter may be of no practical importance (e.g. if companies using the national rule choose not to use LIFO).2.3. An IAS biasThe GAAP 2001 data were based on looking at accounting rules from one direction: the content of IAS. So, if a national system had more rules or more restrictive rules than IAS had, this did not show up. For example, US GAAP covered many issues on which IAS was silent (e.g. oil and gas accounting); and UK GAAP did not allow LIFO whereas IAS did. Since these types of difference are not covered by GAAP 2001, they were not included by Ding et al. (as they note in their Appendix A).If these differences were included, it would make the US and the UK look more different from IAS than the ……absence” and ……divergence” measures suggest, but i t would not much affect the position of the Netherlands, where the rules were generally less detailed or less restrictive than IAS.2.4. 111 topics but 79 survey questionsDing et al. (in Appendix A) notice that some topics in the survey do not correspond with the original survey questions asked. This is because the survey results were prepared after an interactive process. First, I prepared the questions by analysing the whole of IAS, assessing which were its key requirements. Country teams of senior techn ical staff replied to the questions. I asked for clariﬁcations, often disputing country answers. Sometimes, new issues turned up. Consensus was eventually reached, and the country teams signed off on the lists of differences. This also explains another feature of GAAP 2001 upon which Ding et al. comment: that the country lists of differences are not in exactly the order of the original questions. They are broadly in the order of: (i) consolidation issues, (ii) assets, and (iii) liabilities. However, an exact order is less important if there is no intention to compare countries.Incidentally, researchers using other data might consider contacting the preparers of the data in order to ask questions such as these.2.5. Respondent behaviorAnother possible bias in the data is behavioral. Some countries like to be seen to be ……international” and therefore to be complying with IAS. This includes many developing countries. By contrast, in 2001 (before the Enron/Andersen debacle), the US was emphasizing that its accounting was different from (i.e. better than) IAS (e.g. Bloomer, 1999). There was thus pressure from some countries to minimize the list of differences and from a few others to maximize it. I believe that we did not give way in the former case, but readers of the US entry in GAAP 2001 might notice that some of the ……divergence” from IAS is abstruse, meaning that US divergence is exaggerated.3. MethodologyThis section contains some speciﬁc observations on the paper by Ding et al.(2007), under three headings.3.1. AdditivityDing et al. need to add items together so as to create scores for countries in order to perform numerical analyses. In GAAP 2001, we resisted the temptation to add items together because the items are clearly of differing importance. The above Sections 2.2 and 2.5 mention some examples of this. It would require a great deal of work and subjectivity to weight items according to importance. Not surprisingly, Ding et al. did not do it. However, this might introduce systematic biases. First, because less ﬁnancially complex countries do not need the most complex rules, several of the ……absences” in developing countries might be of no practical importance. So, the ……absence” scores for those countries are exaggerated.Secondly, as noted earlier, Ding et al. reduce the problem of additivity by creating two distinct to tals: absence and divergence. Nevertheless, they add the two ……inconsistency” categories together, despite the attempt in GAAP 2001 to suggest that the second category was of less widespread practical importance. This might constitute a further systematic bias because, for example, many of the abstruse points of US divergence (see 2.5 above) were deliberately put into the second category. Future researchers could calculate whether their results are robust to, for example, a double weighting of the ﬁrst category‟s items compared to those in the second.3.2. Are there really two separate dimensions?As noted above, Ding et al. construct measures of two separate ……dimensions” of difference from IAS: absence and divergence. They say (p. 4) that this is their paper‟s ﬁrst contribution to the literature.However, I suggest that the distinction between the measures might not be useful. In the end, the important issue is whether accounting practices are ……good”2or are comparable among ﬁrms nationallyor internationally. The purpose of GAAP 2001 was to catalog various aspects of deﬁciency in rules thatcould contribute towards poor or non-comparable accounting. In that context, the absence of rules isnot a separate dimension from divergence of rules, as now explained.Suppose that IAS requires FIFO for inventory valuation, Country X requiresLIFO, Country Y allows FIFO or LIFO, and Country Z has no rules. Countries X and Y wil l turn up in Ding et al.‟s ……divergence” from IAS, whereas Country Z will exhibit ……absence”. However, whereas companies in Country X will indeed diverge from IAS practices (assuming that companies obey the rules), companies in Country Y (and in Z) might mostly be consistent with IAS (i.e. use FIFO). In other words, some examples of de jure divergence lead to the same result as absence, and some do not.Most of the de jure absences recorded in GAAP 2001 relate to whole accounting topics (e.g. impairment or pensions), so are likely to be greater causes of de facto divergence than some of the detailed de jure divergences.For researchers who are interested in accounting practice or in the effect of de jure differences on accounting practice, I suggest that there are not two dimensions. The absence of rules on whole accounting topics is likely to be a particularly major cause of divergence in practice.By creating two dimensions, as dependent variables, Ding et al. have to double up all their generating of hypot heses. That is, for each of their ﬁve independent variables (determinants), they create hypotheses for both absence and divergence. I suggest that this is artiﬁcial, as illustrated in 3.3 below which notes that Ding et al.‟s hypothesis relating to how equity weakness causes divergence is wholly expressed in terms of how equity weakness might affect absence of disclosures.3.3. Independent variables3.3.1. Accounting professionDing et al. make ……the importance of the accounting profession” an independent variable for difference between national standards and IAS. They list it as a ……determinant”. However, in their discussion (e.g. Section 3.1.4), they more carefully say that the two are ……associated”.I suggest that the direction of inﬂuence is more likely t o be from accounting to the profession. Nobes (1998) discusses this, and concludes that the amount and style of ﬁnancial reporting affects the quantity and role of auditors. For example, the presence of large numbers of listed companies in the USA and the requirements for quarterly reporting, extensive disclosure and some use of fair values led to a need formore auditors in the USA in 2001 than in countries where these things were absent (e.g. in Germany).Later, in their 3.2.4, Ding et al. talk of the importance of the profession in the context of setting standards. However, in most countries, the accounting rules are largely controlled by the public sector (e.g. in Belgium, China, France or Germany) or by independent private-sector trusts (e.g. the UK or the US). Japan has moved from the former to the latter. So, again, the profession is not directly relevant as an independent variable.However, there is probably some ……feedback”. For example, because the accounting profession becomes large, it is willing and able to take the lead in standard-setting (e.g. in the US until 1973, in the UK until 1990, and internationally until 2001).3.3.2. Equity marketsWhen formulating an hypothesis for the variables affecting divergence from IAS (in their 3.2.5),Ding et al. discuss the need for an IAS-like quantity of disclosures in strong equity countries. This, they suggest, should lead to smaller divergence from IAS in such countries than in weak equity countries. However, none of the survey topics included in their me asures of divergence (the ……inconsistency” categories of GAAP 2001) were related to disclosure. That is, their hypothesizing relates to the causation of a high quantity of disclosure but their dependent variable is not related to the quantity of disclosure. So, their whole sub-section is of doubtful relevance.My hypothesis would be that strong equity markets need a certain style of recognition and measurement, and comparability of it (broadly IAS style). Therefore, there will be a negative association between equity strength and divergence from IAS.4. ConclusionDing et al. (2007) provide a clear and interesting paper. Their conclusion that the absence of accounting rules on IAS topics in many countries is associated with weak equity markets and with concentrated ownership is convincing, and is indeed the main proposal in the general model of the development of accounting rules in Nobes(1998).In this paper, I provide explanations for various features of GAAP 2001 that had been commented on by Ding et al. I also ask whether those data are suitable for the purposes of academic research, including that by Ding et al. I conclude that they might be, although there are some systematic biases in the data. In particular, (i) the data leave out the aspect of ……divergence” caused by certain national rules (e.g. US or UK) being more detailed or more restrictive than IAS in 2001, (ii) against that, one or more of these countries might have wanted to exaggerate their divergence from IAS, (iii) the equal weighting of widespread and less widespread divergences is questionable, and (iv) the ……absence” scores for developing countries are overstated because some topics are not relevant in those countries. Other potential problems might not be systematic, e.g. the concentration on rules rather than on practices.A question concerning D ing et al.‟s methodology is whether the GAAP 2001 data have meaningful additivity. While accepting that the research requires scores to be created for each country, major problems of weighting need to be considered.More fundamental to Ding et al.‟s paper is the question whether their separate dimensions of absence and divergence are valid. I suggest that, in terms of their effects on differences from IAS practice, some de jure absences are more serious than some de jure divergences, and vice versa. Some of the absences are just extreme forms of divergence, others might be of little practical importance. The separation of the two dimensions creates a cumbersome and artiﬁcial doubling up of hypotheses.This paper also questions the direction of causality for the association between accounting rules and the accounting profession. Further it questions the explanation of the hypothesis concerning the effect of equity markets on divergence, given that the dependent variable in the hypothesis concerns disclosure but the data for it does not.AcknowledgementsThe author is grateful for comments on an earlier draft from ErlendKvaal and R.H. Parker. He is also grateful to PricewaterhouseCoopers for sponsorship of research.ReferencesBloomer, C., 1999. The IASC-US Comparison Project, FASB.Da Costa, R.C., Bourgeois, J.C., Lawson, W.M., 1978. A classiﬁcation of international ﬁnancial accounting practices. International Journal of Accounting 13 (2), 73–85. Ding, Y., Hope, O.-K., Jeanjean, T., Stolowy, H., 2007. Differences between domestic accounting standards and IAS: measurement, determinants and implications. Journal of Accounting and Public Policy 26, 1–38.Frank, W.G., 1979. An empirical analysis of international accounting principles. Journal of Accounting Research, Autumn, 593–605.Nair, R.D., Frank, W.G., 1980. The impact of disclosure and measurement practices on international accounting classiﬁcations. Accounting Review 55 (3), 426–450. Nobes, C.W., 1981. An empirical analysis of international accounting principles – a comment. Journal of Accounting Research 19 (1), 268–270.Nobes, C.W., 1998. Towards a general model of the reasons for international differences in ﬁnancial reporting. Abacus 34 (2),162–187.Nobes, C., (Ed.), 2001.GAAP 2001. A Survey of National Accounting Rules Benchmarked Against International Accounting Standards. Arthur Andersen and other Firms.journal homepage: /locate/jaccpubpol观察测量之间的差异国内的会计和国际会计准则伦敦大学皇家霍洛威，埃格姆山，埃格姆，英国[摘要]：在一本较早版本的杂志上，丁等人在2001年运用美国通用会计准则的使用数据来评估和决定因素与国内和国际标准的差异分析。

国际会计准则第24号关联方披露外文翻译

本科毕业论文（设计）外文翻译外文出处International Financial Reporting Standards, 2002：412-415．外文作者International Accounting Standards Board原文：IAS24 Related Party DisclosuresThis reformatted International Accounting Standard supersedes the Standard originally approved by the Board in March 1984. It is presented in the revised format adopted for International Accounting Standards in 1991 onwards. No substantive changes have been made to the original approved text. Certain terminology has been changed to bring it into line with current IASC practice.The standards, which have been set in bold italic type, should be read in the context of the background material and implementation guidance in this Standard, and in the context of the Preface to International Accounting Standards. International Accounting Standards are not intended to apply to immaterial items (see paragraph 12 of the Preface).ObjectiveThe objective of this Standard is to ensure that an entity's financial statements contain the disclosures necessary to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of related parties and by transactions and outstanding balances with such parties.Scope1. This Standard should be applied in dealing with related parties and transactions between a reporting enterprise and its related parties. The requirements of this Standard apply to the financial statements of each reporting enterprise.2. This Standard applies only to those related party relationships described in paragraph 3, as modified by paragraph 6.3. This Standard deals only with those related party relationships described in (a) to (e) below:(a) Enterprises that directly, or indirectly through one or more intermediaries, control, or are controlled by, or are under common control with, the reporting enterprise. (This includes holding companies, subsidiaries and fellow subsidiaries);(b) Associates (see IAS 28, Accounting for Investments in Associates);(c) Individuals owning, directly or indirectly, an interest in the voting power of the reporting enterprise that gives them significant influence over the enterprise, and close members of the family [1] of any such individual;(d) Key management personnel, that is, those persons having authority and responsibility for planning, directing and controlling the activities of the reporting enterprise, including directors and officers of companies and close members of the families of such individuals; and(e) Enterprises in which a substantial interest in the voting power is owned, directly or indirectly, by any person described in (c) or (d) or over which such a person is able to exercise significant influence. This includes enterprises owned by directors or major shareholders of the reporting enterprise and enterprises that have a member of key management in common with the reporting enterprise. In considering each possible related party relationship, attention is directed to the substance of the relationship, and not merely the legal form.4. No disclosure of transactions is required:(a) In consolidated financial statements in respect of intra-group transactions;(b) In parent financial statements when they are made available or published with the consolidated financial statements;(c) In financial statements of a wholly-owned subsidiary if its parent is incorporated in the same country and provides consolidated financial statements in that country; and(d) In financial statements of state-controlled enterprises of transactions with other state- controlled enterprises.Definitions5. The following terms are used in this Standard with the meanings specified:Related party - parties are considered to be related if one party has the ability to control the other party or exercise significant influence over the other party in making financial and operating decisions.Related party transaction - a transfer of resources or obligations between related parties, regardless of whether a price is charged.Control - ownership, directly, or indirectly through subsidiaries, of more than one half of the voting power of an enterprise, or a substantial interest in voting power and the power to direct, by statute or agreement, the financial and operating policies of the management of the enterprise.Significant influence (for the purpose of this Standard) - participation in the financial and operating policy decisions of an enterprise, but not control of those policies. Significant influence may be exercised in several ways, usually by representation on the board of directors but also by, for example, participation in the policy making process, material intercompany transactions, Inter change of managerial personnel or dependence on technical information. Significant Influence may be gained by share ownership, statute or agreement. With share ownership, significant influence is presumed in accordance with the definition contained in IAS 28, Accounting for Investments in Associates.6. In the context of this Standard, the following are deemed not to be related parties:(a) Two companies simply because they have a director in common, notwithstanding paragraphs 3 (d) and (e) above, (but it is necessary to consider the possibility, and to assess the likelihood, that the director would be able to affect the policies of both companies in their mutual dealings);(b) (i) Providers of finance;(ii) Trade unions;(iii) Public utilities;(iv) Government departments and agencies,In the course of their normal dealings with an enterprise by virtue only of thosedealings (although they may circumscribe the freedom of action of an enterprise or participate in its decision-making process); and(c) A single customer, supplier, franchisor, distributor, or general agent with whom an enterprise transacts a significant volume of business merely by virtue of the resulting economic dependence.The Related Party Issue7. Related party relationships are a normal feature of commerce and business. For example, enterprises frequently carry on separate parts of their activities through subsidiary or associated enterprises and acquire interests in other enterprises - for investment purposes or for trading reasons - that are of sufficient proportions that the investing company can control or exercise significant influence on the financial and operating decisions of its investee.8. A related party relationship could have an effect on the financial position and operating results of the reporting enterprise. Related parties may enter into transactions which unrelated parties would not enter into. Also, transactions between related parties may not be effected at the same amounts as between unrelated parties.9. The operating results and financial position of an enterprise may be affected by a related party relationship even if related party transactions do not occur. The mere existence of the relationship may be sufficient to affect the transactions of the reporting enterprise with other parties. For example, a subsidiary may terminate relations with a trading partner on acquisition by the parent of a fellow subsidiary engaged in the same trade as the former partner. Alternatively, one party may refrain from acting because of the significant influence of another - for example, a subsidiary may be instructed by its parent not to engage in research and development.10. Because there is an inherent difficulty for management to determine the effect of influences which do not lead to transactions, disclosure of such effects is not required by this Standard.11. Accounting recognition of a transfer of resources is normally based on the price agreed between the parties. Between unrelated parties the price is an arm's length price. Related parties may have a degree of flexibility in the price-settingprocess that is not present in transactions between unrelated parties.12. A variety of methods is used to price transactions between related parties.13. One way of determining a price for a transaction between related parties is by the comparable uncontrolled price method, which sets the price by reference to comparable goods sold in an economically comparable market to a buyer unrelated to the seller. Where the goods or services supplied in a related party transaction, and the conditions relating thereto, are similar to those in normal trading transactions, this method is often used. It is also often used for determining the cost of finance.14. Where goods are transferred between related parties before sale to an independent party, the resale price method is often used. This reduces the resale price by a margin, representing an amount from which the re-seller would seek to cover his costs and make an appropriate profit, to arrive at a transfer price to the re-seller. There are problems of judgment in determining compensation appropriate to the re-seller's contribution to the process. This method is also used for transfers of other resources, such as rights and services.15. Another approach is the cost-plus method, which seeks to add an appropriate mark-up to the supplier's cost. Difficulties may be experienced in determining both the elements of cost attributable and the mark-up. Among the yardsticks that may assist in determining transfer prices are comparable returns in similar industries on turnover or capital employed.16. Sometimes prices of related party transactions are not determined under one of the methods described in paragraphs 13 to 15 above. Sometimes, no price is charged - as in the examples of the free provision of management services and the extension of free credit on a debt.17. Sometimes, transactions would not have taken place if the relationship had not existed. For example, a company that sold a large proportion of its production to its parent company at cost might not have found an alternative customer if the parent company had not purchased the goods.Disclosure18. In many countries the laws require financial statements to give disclosuresabout certain categories of related parties. In particular, attention is focused on transactions with the directors of an enterprise, especially their remuneration and borrowings, because of the fiduciary nature of their relationship with the enterprise, as well as disclosures of significant intercompany transactions and investments in and balances with group and associated companies and with directors. IAS 27, Consolidated Financial Statements and Accounting for Investments in Subsidiaries, and IAS 28, Accounting for Investments in Associates require disclosure of a list of significant subsidiaries and associates. IAS 8, Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies, requires disclosure of extraordinary items and items of income and expense within profit or loss from ordinary activities that are of such size, nature or incidence that their disclosure is relevant to explain the performance of the enterprise for the period.19. The following are examples of situations where related party transactions may lead to disclosures by a reporting enterprise in the period which they affect:(a) Purchases or sales of goods (finished or unfinished);(b) Purchases or sales of property and other assets;(c) Rendering or receiving of services;(d) Agency arrangements;(e) Leasing arrangements;(f) Transfer of research and development;(g) License agreements;(h) Finance (including loans and equity contributions in cash or in kind);(i) Guarantees and collaterals; and(j) Management contracts.20. Related party relationships where control exists should be disclosed irrespective of whether there have been transactions between the related parties.21. In order for a reader of financial statements to form a view about the effects of related party relationships on a reporting enterprise, it is appropriate to disclose the related party relationship where control exists, irrespective of whether there have been transactions between the related parties.22. If there have been transactions between related parties, the reporting enterprise should disclose the nature of the related party relationships as well as the types of transactions and the elements of the transactions necessary for an understanding of the financial statements.23. The elements of transactions necessary for an understanding of the financial statements would normally include:(a) An indication of the volume of the transactions, either as an amount or as an appropriate proportion;(b) Amounts or appropriate proportions of outstanding items; and(c) Pricing policies.24. Items of a similar nature may be disclosed in aggregate except when separate disclosure is necessary for an understanding of the effects of related party transactions on the financial statements of the reporting enterprise.25. Disclosure of transactions between members of a group is unnecessary in consolidated financial statements because consolidated financial statements present information about the parent and subsidiaries as a single reporting enterprise. Transactions with associated enterprises accounted for under the equity method are not eliminated and therefore require separate disclosure as related party transactions. Effective Date26. This International Accounting Standard becomes operative for financial statements covering the periods beginning on or after 1 January 1986.[1] Close members of the family of an individual are those that may be expected to influence, or be influenced by, that person in their dealings with the enterprise.International Accounting Standards Board, International Financial Reporting Standards, 2002：412-415．译文：国际会计准则第24号——关联方披露本国际会计准则重编版取代了理事会于1884批准的原准则，并按国际会计准则自1991年以来采用的修订格式重新编排。

IAS国际会计准则英文版

IAS国际会计准则英文版IFRS covers a wide range of accounting topics, including the recognition, measurement, presentation, and disclosure of financial information. It provides detailed guidelines on how to account for various assets, liabilities, equity, revenue, expenses, and other financial transactions. Some of the key accounting concepts and principles outlined in IFRS include:1. Fair value measurement: IFRS encourages the use of fair value as the basis for measuring assets and liabilities, where reliable and relevant market prices are available. This ensures that financial statements reflect the current economic value of an entity's assets and liabilities.2. Accrual basis accounting: IFRS requires the recognition of revenues and expenses in the period they are earned or incurred, regardless of when cash is received or paid. This provides a more accurate representation of an entity's financial performance.3. Going concern assumption: IFRS assumes that an entitywill continue its operations in the foreseeable future, unless there is evidence to the contrary. This enables financial statements to reflect the long-term nature of businessactivities and the related financial implications.4. Substance over form principle: IFRS emphasizes the economic substance of a transaction rather than its legal form. This ensures that financial statements reflect the underlying economic reality and prevent manipulation of financial results through artificial structures.However, the implementation of IFRS also poses challenges, particularly for smaller entities and emerging economies. These challenges include the need for additional training and expertise, potential costs associated with system upgrades, changes in accounting policies, and adaptation to new reporting requirements. Nevertheless, the long-term benefits of adopting IFRS are expected to outweigh these challenges, as it promotes global harmonization and convergence of accounting standards.。

ACCAF3第二课监管框架中英文翻译分解

ACCA F3 第二课监管框架中英文翻译The following factors that have shaped financial accounting can be identified.有形财务会计的以下因素可以识别。

国家/地方立法会计概念和个人判断Accounting standards会计准则其他国际影响一般公认会计原则（GAAP）公允表达National/local legislation国家/地方立法1.4 Accounting standards1.4会计准则Financial Reporting Standards (IFRSs).财务报告准则（IFRS）IFRSs are produced by the International Accounting Standards Board (IASB). 国际财务报告准则由国际会计准则理事会（IASB）产生。

Monitoring Board监控板IFRS Foundation国际财务报告准则的基础IFRS Advisory Council国际财务报告准则咨询理事会IIFRS Interpretations Committeeiifrs解释委员会Appoints任命Reports to报告Advises建议The IFRS Advisory Council (formerly called the Standards Advisory Council or SAC) is essentially a forum used by the IASB to consult with the outside world. It consults with national standard setters,academics, user groups and a host of other interested parties to advise the IASB on a range of issues, from the IASB's work programme for developing new IFRSs to giving practical advice on the implementation of particular standards.国际财务报告准则咨询委员会（以前称为准则咨询委员会或囊）本质上是一个由IASB用来与外界咨询论坛。

国际会计准则理事会《财务报告概念框架》

国际会计准则理事会《财务报告概念框架》《财务报告概念框架》（Conceptual Framework for Financial Reporting）是由国际会计准则理事会（International Accounting Standards Board，IASB）发布的指导性文件，用于制定和修订国际财务报告准则（International Financial Reporting Standards，IFRS）。

本文将介绍《财务报告概念框架》的背景、目的、重要组成和实施意义等方面内容。

一、背景二、目的《财务报告概念框架》旨在为制定和修订IFRS提供指导，并确立了财务报告的核心目标、用户和财务报告的要素等。

其具体目标如下：1.提供一个概念性的框架，以帮助理解和应用IFRS；2.确定财务报告的质量要求，包括可靠性、相关性、可比性和可理解性等；3.区分信息主体，包括投资者、债权人和其他利益相关者；4.确定财务报告的要素，包括资产、负债、所有者权益、收入和费用等；5.提供指导，以解决在制定和修订IFRS时出现的具体问题。

三、重要组成《财务报告概念框架》由三个主要部分组成，分别是核心原则、会计报告的要素和会计报告的质量要求。

1.核心原则：包括企业实体原则、连续经营原则、会计期间原则和货币计量原则。

这些原则确保了财务报告的统一性和准确性。

2.会计报告的要素：包括资产、负债、所有者权益、收入和费用等。

这些要素构成了财务报告的基本结构和分类。

3.会计报告的质量要求：包括可靠性、相关性、可比性和可理解性等。

这些要求确保了财务报告的真实性、及时性和可理解性。

四、实施意义《财务报告概念框架》对于全球财务报告准则的制定和修订起到了重要的指导作用，具有以下实施意义：1.统一全球会计准则：《财务报告概念框架》为全球制定和修订会计准则提供了一个统一的框架，使各国的会计准则更加一致和可比较。

2.提高财务报告的质量：《财务报告概念框架》规定了财务报告的核心目标和质量要求，可以帮助企业提高财务报告的质量和可靠性。

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》。

国际会计准则

一、翻译题（20*2+3*5=55）International Financial Reporting Standards：国际财务报告准则International Accounting Standards：国际会计准则International Accounting Standards Committee：国际会计准则委员会International Accounting Standards Board：国际会计准则理事会International Accounting Standards Committee Foundation：国际会计准则委员会基金会Standards Advisory Council：准则咨询委员会International Financial Reporting Interpretations Committee：国际财务报告解释委员会Generally Accepted Accounting Principle(s)：一般公认会计原则Exposure Draft：征求意见稿The Framework for the Preparation and Presentation of Financial Statements：编制和呈报财务报表的框架Accrual basis：权责发生制Going concern：持续经营Understandability：可理解性Relevance：相关性Materiality：重要性Reliability：可靠性Comparability：可比性Timeliness：及时性Balance between benefit and cost：效益与成本之间的平衡Combining and Segmenting Construction Contracts：建筑合同的合并与分立the percentage of completion method：完工百分比法Taxable temporary differences：应纳税暂时性差异Deductible temporary differences：可抵扣暂时性差异Goodwill：商誉Depreciation：折旧Impairment of Assets：资产减值Basic earnings per share：基本每股收益Diluted earnings per share：稀释每股收益cash-generating units：现金产出单元A cash-generating unit is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.future cash flows：未来现金流量Faithful representation：真实反映Substance over form：实质重于形式Neutrality：中立性Prudence：谨慎性Completeness：完整性An asset is recognised in the balance sheet when it is probable that the future economic benefits will flow to the entity and the asset has a cost or value thatcan be measured reliably.当与资产相关的经济利益很可能流入企业，并且资产的成本或价值能够可靠计量时，应在资产负债表内予以确认。

国际会计准则2—股份支付下的会计计量【外文翻译】

外文翻译外文题目Accounting for share-based payment under NZ IFRS2 外文出处University of Auckland business review,spring2005,V ol,issue2,p39-46外文作者David Emanuel原文：Accounting for share-based payments under NZ IFRS-2I n essence this Standard deals with three primary issues. The first is where “payment” is by the issue of shares or other f orms of instrument. The second is where there is a cash payment, but the amount is derived from share values or a change in share values. And the third is where the provider of goods or services to an entity has a choice about whether he or she gets paid in cash or shares.As a practical matter, the major effect of this standard is on remuneration. Employees may receive part of their remuneration in restricted shares, share appreciation rights, or via share options. In the case of restricted shares the employee may not have to pay “fair value” for the shares. Schemes based on share appreciation involve the employee (eventually) receiving cash that is tied to changes in share prices. In the case of share options, the normal arrangement is that no money is exchanged when the option is granted, and if the option is exercised the grantee (i.e., the employee) pays the exercise price for the new shares that are issued.This article concentrates on the share option accounting, as share options are an international and pervasive form of remuneration, because share options have come in for some criticism, and options involve the use of equity instruments. It is important to note at the outset that some share-based payment schemes will involve the recognition of a liab ility, rather than the recognition of an item that affects “equity”. What are employee share options?A share option gives its holder the right but not the obligation to buy shares in thegranting company, on or before a specified date, and at an agreed price. For example, an employee might be given, at the “grant date”, the right to buy 1,000 shares in Company A at an exercise price of $5 per share, but only after a three-year time period (of waiting, while continuing to be employed) and only over the following two years. Technically, the option is a warrant, as most of the time new shares are created when the options are exercised. Senior employee share options (i.e., executive share options) agreements often have complicated performance aspects associated with them, for example the options can only be exercised if accounting rates of return reach certain targets, or provided the price of the shares on the share market exceeds some benchmark price by vesting date. Sometimes the exercise price might also ch ange. For example, the exercise price might increase at the company’s equity cost of capital, less dividends, each year, or the exercise price might be tied to an international industry index, like the Morgan Stanley Telecommunication Index, which might be appropriate for assessing the performance of companies like Telecom.Some companies issue restricted shares, but in a way that the shares are really options in disguise. For example a senior manager might be issued shares, which he or she has paid for through a loan made by the company to the employee. There is likely to be a restriction on the shares, for example they may not vest until say three years from grant date. However, the manager also holds a put option written by the company, with an exercise price equal to the subscription price of the shares. In sum, if the share price falls, the manager puts the shares back to the company, receives the cash, and pays off the loan. If the share price rises the manager throws the put away. Effectively the manager owns shares and a put, and has a loan from the company. It can easily be shown that this is equivalent to a call option, so executive stock option accounting would be applied even if this is not “technically”an option.In many practical cases options are issued with an exercise price that is close to the share price at the time of the initial grant. That is, options are frequently issued “at the money”. When the share price exceeds the exercise price the option is described as being “in the money”, and t he difference between the share price and the exercise price is described as the option’s intrinsic value. When the share price is less than theexercise price the option is “out of the money”, and the intrinsic value of the option is zero.Impact on compa nies’ profitsThe impact on New Zealand companies’ profits is likely to be quite small as typically employee options outstanding, if any, are a very small proportion of the total ordinary shares outstanding –in the order of 1% or 2% at most. However, in the US, and particularly in certain sectors of the economy, the impact of expensing options will be large. A Bear Stearns’ research team estimated that the impact on companies in the Standard and Poor’s 500 index would be to slice five percent off post-tax net income if those companies had expensed options in 2004. For the top 100 companies on the Nasdaq the impact would be 22% on average. The report indicated that Intel’s net income would have dropped 17% if it had expensed employee stock options and Cisco’s profit would have fallen 24%. Unsurprisingly, the information technology sector companies have been strongly opposed to expensing stock options. So have biotechnology companies. Many of the companies in these sectors will be start-ups, will have negative cash flow and hence will need to go back to financiers from time to time, and will rely extensively on options in remunerating employees. Those companies would not be enamoured with the prospect of reporting even bigger losses as a consequence of expensing options, as they might feel it will impact on their bility to raise additional capital. Further, they have argued that there is no satisfactory way to determine the fair value of the options in the first place.What does the new standard require?IFRS-2indicates that there is an amount that ought to be recognized as an expense. The expense is based on the fair value of the services provided, and if that cannot be done the expense is based on the fair value of the options granted. As it is virtually impossible to assess the fair value of the services provided by the employee, the normal method of determining expense is therefore going to be the fair value of the options actually granted. That is easier said than done, and some of the issues associated with the valuation of employee options are dealt with below.Paragraph 15 tells us over what period the expense associated with the options isrecognized. This is determined to be the vesting period, which in many New Zealand cases is the first two or three y ears of the option’s life. For example when Pumpkin Patch Limited made its initial public offering (IPO) in June 2004, about two million options were issued to senior employees with a vesting period of three years and an exercise period of the following two years. In essence the executives could exercise the options any time between June 2007 and June 2009, provided the market-based performance hurdle was reached. In that case the exercise price was the IPO price, but the options can only be exercised as long as the share price increased by Pumpkin Patch’s equity cost of capital, less dividends, over the vesting period. My estimate of the fair value of these options at grant date, each one of which converts into one share if exercised, is about $0.306 each. In aggregate this translates into a total expense of $600,000 to be recognized over the vesting period –say $200,000 per annum. In practice this calculation would actually be based on the expected number of options to be exercised, rather than the total number, as some options will lapse if employees resign, die, are made redundant, or are dismissed with cause. And obviously the expected number of options to be exercised could change over the vesting period, depending on what the share price was doing. For example in the case of Pumpkin Patch the share price at the time of writing is about $2.75 so the options are “deep in the money” but there is another two years to run before the options vest. Executives are less inclined to leave in this situation, than if the options were out of the money. Therefore, the accounting under IFRS-2 would require the recognition of an expense each year during the vesting period, with a corresponding credit to Equity, to an account likely to be called “Issued Capital (Options)”.Fair value of employee share optionsThe value of an option depends on six variables – the share price at the time, the exercise price, interest rates, time to run to expiry, the volatility of the returns on the underlying shares, and dividends expected to be paid during the life of the options. There are other factors that make the valuation more complex. The major one is that typically employee share options do not vest for a period of time, and then can be exercised at any time after service vesting, subject to any remaining performancehurdles being satisfied, and also subject to any insider trading provisions that may exist. Hence, employee share options are a mixture of European and American options (if they were traded on an exchange they would be known as Bermudan options). If the performance hurdles are market based (as in the Pumpkin Patch case) this, too, needs to be factored into the valuation.With traded options there is a simple rule –don’t exercise all options on non-dividend paying shares early. But while options on markets can be traded, employee share options lack liquidity. Liquidity is valuable, and the only (easy) way in which the managers can create liquidity is to exercise their rights and then sell the shares. So early exercise is common, perhaps motivated by the desire of the employees to diversify their wealth. Effectively they will be allocating some of the monetary wealth away from where their human capital is allocated. And this raises another issue – the employees may be assigning a value to the options that is less than the cost of the options to the company, creating a deadweight loss.All this suggests that valuing employee options is difficult and there is some considerable uncertainty in the final numbers. However they are likely to be a substantially better estimate than the estimate of expense used currently, which is zero. Further, the uncertainty is probably no greater than with other items that we take for granted – like the useful life of an asset for depreciation purposes.Most valuers will use some form of binomial option pricing model to determine “fair value”, and the binomial model can cope with most of the complexity that has been described above. Some will use the Black-Scholes-Merton optionpricing model, and use expected life (not total life) of the option in the formula.The more complicated the option, the more likely a binomial solution will be needed. From the company’s perspective, this will not come for free – firms will need to employ a financial expert to determine the initial fair value, every time the firm grants new options. Of course, it is acknowledged that firms do need to know what options are worth if they are part of a remuneration package, so it can be argued that the net incremental cost of having to “book” the amount into the accounting system is quite low.Concluding commentThe basic accounting for share based payments for remuneration is therefore quite simple –expense an amount over a vesting period. The main difficulties are associated with (a) determining a reliable fair value for the instrument, and (b) determining a reasonable estimate of the number of instruments that will not lapse during the vesting period. The former, fair value, is bound up in some reasonably sophisticated valuation procedures. The latter is a management-derived estimate that will depend upon internal judgments on a year-by-year basis, although by the end of the vesting period one will know how many options will vest. In my view the determination of the fair value will be the more difficult aspect. However, all leading firms of financial advisers will have experts in this area, and will have developed models that can satisfy most computational needs.David EmanuelUniversity of Auckland business review；spring2005,vol.1ssue 2,p39-46译文：国际会计准则2—股份支付下的会计计量股份支付准则大体上是解决这样三个主要的问题。

国际会计准则中英文对照外文翻译文献

中英文对照外文翻译文献(文档含英文原文和中文翻译)译文:译文（一）世界贸易的飞速发展和国际资本的快速流动将世界经济带入了全球化时代。

在这个时代, 任何一个国家要脱离世界贸易市场和资本市场谋求自身发展是非常困难的。

会计作为国际通用的商业语言, 在经济全球化过程中扮演着越来越重要的角色, 市场参与者也对其提出越来越高的要求。

随着市场经济体制的逐步建立和完善，有些国家加入世贸组织后国际化进程的加快，市场开放程度的进一步增强，市场经济发育过程中不可避免的各种财务问题的出现，迫切需要完善的会计准则加以规范。

然而，在会计准则制定过程中，有必要认真思考理清会计准则的概念，使制定的会计准则规范准确、方便操作、经济实用。

由于各国家的历史、环境、经济发展等方面的不同,导致目前世界所使用的会计准则在很多方面都存在着差异,这使得各国家之间的会计信息缺乏可比性,本国信息为外国家信息使用者所理解的成本较高,在很大程度上阻碍了世界国家间资本的自由流动。

近年来,许多国家的会计管理部门和国家性的会计、经济组织都致力于会计准则的思考和研究,力求制定出一套适于各个不同国家和经济环境下的规范一致的会计准则,以增强会计信息的可比性,减少国家各之间经济交往中信息转换的成本。

译文（二）会计准则就是会计管理活动所依据的原则, 会计准则总是以一定的社会经济背景为其存在基础, 也总是反映不同社会经济制度、法律制度以及人们习惯的某些特征, 因而不同国家的会计准则各有不同特点。

但是会计准则毕竟是经济发展对会计规范提出的客观要求。

它与社会经济发展水平和会计管理的基本要求是相适应的,因而,每个国家的会计准则必然具有某些共性:1. 规范性每个企业有着变化多端的经济业务,而不同行业的企业又有各自的特殊性。

而有了会计准则,会计人员在进行会计核算时就有了一个共同遵循的标准,各行各业的会计工作可在同一标准的基础上进行,从而使会计行为达到规范化,使得会计人员提供的会计信息具有广泛的一致性和可比性,大大提高了会计信息的质量。

论述国际财务报告准则概念框架的主要内容

国际财务报告准则概念框架（Conceptual Framework for International Financial Reporting Standards，简称IFRS概念框架）是国际会计准则理事会（IASB）为制定和评估国际财务报告准则提供的一种理论框架。

该框架旨在为制定和评估国际财务报告准则提供一种共同的基础，以确保准则的一致性和可比性。

IFRS概念框架的主要内容包括以下几个方面：财务报告的目标：IFRS概念框架明确财务报告的目标是提供关于企业财务状况、经营业绩和现金流量的信息，以帮助利益相关者做出决策。

财务信息的质量特征：IFRS概念框架规定了财务信息的质量特征，包括可靠性、相关性、可理解性、可比性和及时性。

这些质量特征是评估财务信息是否满足决策需要的重要标准。

财务报表和报告主体：IFRS概念框架定义了财务报表和报告主体的概念，明确了财务报表的构成和报告主体的范围。

财务报表要素：IFRS概念框架规定了财务报表的要素，包括资产、负债、权益、收入和费用等。

这些要素是编制财务报表的基础。

确认和终止确认：IFRS概念框架规定了确认和终止确认的原则，即只有符合一定条件的交易或事项才能被确认，而当交易或事项不再符合确认条件时，应将其从财务报表中剔除。

计量：IFRS概念框架规定了计量的原则和方法，包括历史成本、重置成本、可变现净值、现值等。

这些方法的选择应根据交易或事项的性质和目的来确定。

列报和披露：IFRS概念框架规定了财务报表的列报和披露要求，包括报表格式、内容、附注等。

这些要求旨在确保财务报表能够清晰、完整地反映企业的财务状况和经营业绩。

总之，IFRS概念框架是国际会计准则理事会制定和评估国际财务报告准则的重要理论基础，对于提高财务报告质量和透明度具有重要意义。

国际会计准则中英对照(去 Logo)精编版

The financial statements are normally prepared on the assumption that an entity is a going concern and will continue in operation for the foreseeable future.
IFRS and IAS Summaries（2011）《国际财务报告准则》及《国际会计准则》
摘要（2011）
This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards. 本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。涉及相关要求必须遵照《国际财务报告准则》。
1
2011
and potential investors, lenders and other creditors cannot require reporting entities to provide information directly to them and must rely on general purpose financial reports for much of the financial information they need. Consequently, they are the primary users to whom general purpose financial reports are directed.

会计英语1-14章术语翻译(仅供参考,不足之处望批评指正。)

Chapter 1 Accounting会计Accounting equation会计等式Assets资产Auditors审计师Balance sheet资产负债表Bookkeeping记账Business entity assumption会计主体原则Common stock普通股Corporation公司Cost principle成本原则Equity权益Ethics伦理Events事项Expanded accounting equation扩展的会计等式Expenses费用External transactions外部交易External users外部信息使用者Financial accounting财务会计FASB美国财务会计准则委员会Full disclosure principle充分披露原则GAAP公认会计原则Going-concern assumption持续经营原则Income statement损益表Internal transactions内部交易Internal users内部信息使用者IASB国际会计准则理事会Liabilities负债Managerial accounting管理会计Matching principle配比原则Monetary unit assumption货币单位原则Net income净收益Net loss净损失Owner ,Capital所有者名下的资本Owner investment所有者投资Owner withdrawals所有者提取Partnership合伙企业Proprietorship独资企业Recordkeeping记账Revenue recognition principle收入确认原则Revenues收入Sarbanes –Oxley Act《萨班斯—奥克斯利法案》SEC证劵交易委员会Shareholders股东Shares股份Sole proprietorship个人独资企业Statement of cash flows现金流量表Statement of owner’s equity所有者权益表Stock股票Stockholders股东Time period assumption会计分期原则Withdrawals提取Chapter 2 Account账户Account balance账户余额Balance column account三栏式账户Chart of accounts会计科目表Compound journal entry复合日记账分录Credit贷方Creditors债权人Debit借方Debtors债务人Double-entry accounting复式记账法General journal普通日记账General ledger总分类账Journal日记账Journalizing 登记日记账Ledger分类账Posting过账(PR) column过账索引栏Source documents原始凭证T-account T型账户Trial balance试算平衡表Unearned revenue预收收入Chapter 3 Accounting period会计期间Accrual basis accounting权责发生制会计Accrued expenses应计费用Accrued revenues应计收入Adjusted trial balance调整后试算平衡表Adjusting entry调整分录Annual financial statements年度财务报表Book value账面价值Cash basis accounting收付实现制会计Contra account备抵账户Depreciation折旧Fiscal year会计年度Interim financial statements中期财务报表Matching principle配比原则Natural business year自然营业年度Plant assets固定资产Prepaid expenses预付费用Straight-line depreciation method直线折旧法Time period assumption会计分期原则Unadjusted trial balance调整前的试算平衡表Unearned revenues 预收收入Chapter 4 Accounting cycle会计循环Classified balance sheet分类资产负债表Closing entries结账分录Closing process结账过程Current assets流动资产Current liabilities流动负债Income summary损益汇总账户Intangible assets无形资产Long-term investments长期投资Long-term liabilities长期负债Operating cycle营业周期Permanent accounts永久性账户Post-closing trial balance结账后试算平衡表Pro forma financial statements预测财务报表Temporary accounts临时性账户Unclassified balance sheet未分类资产负债表Working papers工作底稿Work sheet工作底表Chapter 5 Cash discount现金折扣Cost of goods sold商品销售成本Credit memorandum贷记通知单Credit period 信用期Credit terms信用条件Debit memorandum借记通知单Discount period折扣期EOM月末FOB交货点General and administrative expenses一般及行政管理费用Gross margin毛利Gross profit毛利Inventory存货List price价目表价格Merchandise 商品Merchandise inventory库存商品Merchandiser商业企业Multiple-step income statement多步式损益表Periodic inventory system定期盘存制Perpetual inventory system永续盘存制Purchase discount购货折扣Retailer零售商Sales discount销售折扣Selling expenses销售费用Shrinkage损耗Single-step income statement单步式损益表Supplementary records辅助记录Trade discount商业折扣Wholesaler批发商Chapter 6 Average cost平均成本Conservatism constraint稳健性原则Consignee 收货人Consignor发货人Consistency concept一致性原则FIFO先进先出法Interim statements中期报告LIFO后进先出法LCM成本与市价孰低法Net realizable value可变现净值Specific identification个别认定法Weighted average加权平均法Chapter 7 Accounts payable ledger应付账款分类账Accounts receivable ledger应收账款分类账Cash disbursements journal现金支出日记账Cash receipts journal现金收入日记账Check register支票登记薄Columnar journal多栏式日记账Compatibility principle适应性原则Controlling account统驭账户Control principle控制原则Cost-benefit principle成本—收益原则Flexibility principle灵活性原则General journal普通日记账Internal controls内部控制Purchases journal购货日记账Relevance principle相关性原则Sales journal销售日记账Schedule of accounts payable应付账款明细表Schedule of accounts receivable应收账款明细表Special journal特种日记账Subsidiary ledger明细分类账Chapter 8 Bank reconciliation银行存款余额调节表Bank statement银行对账单Canceled checks注销支票Cash 现金Cash equivalents现金等价物Cash over and short现金溢缺Check支票Deposit ticket存款单Deposits in transit在途存款EFT电子资金转账Internal control system内部控制制度Liquid assets流动资产Liquidity偿债能力Outstanding checks未兑现支票Petty cash备用金Principles of internal control内部控制原则Sarbanes-Oxley Act《萨班斯—奥克斯利法案》Signature card印鉴卡Voucher 凭单Voucher system凭单制Chapter 9 Accounts receivable应收账款Aging of accounts receivable应收账款账龄分析Allowance for Doubtful Accounts呆帐准备金Allowance method备抵法Bad debts坏账Direct write-off method直接核销法Interest 利息Maker of the note出票人Matching principle配比原则Materiality constraint重要性约束Maturity date of a note票据到期日Payee of the note票据收款人Principal of a note票据的本金Promissory note票据Realizable value可变现价值Chapter 10 Accelerated depreciation method加速折旧法Amortization摊销Asset book value资产账面价值Betterments改良工程投资Capital expenditures资本支出Change in an accounting estimate会计估计变更Copyright版权Cost成本Declining-balance method余额递减法Depletion折耗Depreciation折旧Extraordinary repairs非常修理Franchises特许权Goodwill商誉Impairment减损Inadequacy生产能力不足Indefinite life不确定使用年限Intangible assets无形资产Land improvements土地改良物Lease租约Leasehold租赁权Leasehold improvements租赁资产改良Lessee承租人Lessor 出租人Licenses特许权Limited life有限使用年限MACRS修正后的加速成本回收制度Natural resources自然资源Obsolescence陈旧，过时Ordinary repairs日常维修Patent专利权Plant asset age固定资产寿命Plant assets固定资产Plant asset useful life固定资产使用年限Revenue expenditures收益性支出Salvage value残值Straight-line depreciation直线折旧法Trademark or trade (brand) name商标或品牌Units-of-production depreciation工作量法Useful life使用年限Chapter 11 Contingent liability或有负债Current liabilities流动负债Current portion of long-term debt一年内到期的长期负债Employee benefits员工福利Estimated liability估计负债（FICA）Taxes联邦社会保险税FUTA联邦失业税Gross pay薪资总额Known liabilities已知负债Long-term liabilities长期负债Merit rating考绩Net pay薪资净额Payroll deductions薪资扣款Short-term note payable短期应付票据SUTA州失业救济税Warranty保修Chapter 12Bond 债券Bond certificate债券证书Bond indenture债券契约Carrying (book) value of bonds债券账面价值Discount on bonds payable应付债券折旧Installment note分期付款期票Market rate市场利率Mortgage抵押权Pension plan养老金计划Premium on bonds债券溢价Par value of a bond债券面值Straight-line bond amortization债券利息直线摊销法Chapter 13(AFS) securities可供出售证劵Comprehensive income综合收益Consolidated financial statements合并财务报表Equity method权益法Equity securities with controlling influence具有控制权的权益类证劵Equity securities with significant influence具有重大影响力的权益类证劵(HTM) securities持有至到期证劵Long-term investments长期投资Parent母公司Short-term investments短期投资Subsidiary子公司Trading securities交易性证劵Unrealized gain (loss)未实现收益（损失）Chapter 14Appropriated retained earnings拨定留存收益Authorized stock核定股本Call price赎回价格Callable preferred stock可赎回优先股Capital stock股本Changes in accounting estimates会计估计变更Common stock普通股Convertible preferred stock可转换优先股Corporation股份制公司Cumulative preferred stock累积优先股Date of declaration股利宣告日Date of payment股利发放日Date of record股权登记日Discount on stock股票折旧Dividend in arrears积欠股利Financial leverage财务杠杆Large stock dividend大额股票股利Liquidating cash dividend清算性现金股利Market value per share每股市价Minimum legal capital最低法定资本Noncumulative preferred stock非累积优先股Nonparticipating preferred stock非参与式股票No-par value stock无面值股票Organization expenses组建费Paid-in capital实收资本Paid-in capital in excess of par value资本溢价Participating preferred stock参与式股票Par value面值Par value stock有面值股票Preemptive right优先认股权Preferred stock优先股Premium on stock股票溢价Prior period adjustments前期损益调整Proxy授权委托书Restricted retained earnings限定用途留存收益Retained earnings 留存收益Retained earnings deficit留存收益赤字Reverse stock split并股Small stock dividend小额股票股利Stated value stock设定价值股票Statement of stockholders’ equity股东权益表Stock dividend股票股利Stock options股票期权Stock split股票分割Stockholders’ equity股东权益Treasury stock库藏股。

国际会计准则了解国际财务报告准则(IFRS)的主要内容及其在国际财务报告中的应用

国际会计准则了解国际财务报告准则（IFRS）的主要内容及其在国际财务报告中的应用国际会计准则（International Financial Reporting Standards, IFRS）是由国际会计准则理事会（International Accounting Standards Board, IASB）制定的国际财务报告准则。

IFRS旨在提供一套普遍适用的会计原则和规范，以确保企业在各个国家和地区都能按照相同的标准编制和呈现财务报告。

本文将介绍IFRS的主要内容和其在国际财务报告中的应用。

一、IFRS的主要内容IFRS由一系列准则和附录组成，涵盖了会计核算、财务报告、资产和负债、收入和费用、金融工具等方面的规定。

以下是IFRS的一些主要内容：1. 框架准则：IFRS框架准则为编制和呈现财务报告提供了指导原则，包括财务报告目的、报告实体、财务报表等内容。

2. 具体准则：IFRS包括一系列具体准则，例如《收入确认准则》、《资产计量准则》、《金融工具准则》等，这些准则规定了特定会计事项的处理方法和准则。

3. 揭示要求：IFRS要求企业在财务报表中披露相关信息，以提供更全面的财务信息。

4. 解释性文本：IFRS也发布了一些解释性文本，用于解释和明确准则的适用和解释问题的方法。

二、IFRS在国际财务报告中的应用IFRS目前已成为全球许多国家和地区企业编制财务报告的通用准则。

以下是IFRS在国际财务报告中的应用情况：1. 全球一体化：IFRS的采用使得财务报告标准更加一致和可比较，有利于世界各国企业之间的财务信息交流和理解。

2. 提高透明度：IFRS要求企业披露更多的财务信息，提高了财务报告的透明度，使投资者和其他利益相关者能够更好地理解和评估企业的财务状况和业绩。

3. 降低成本：IFRS的全球统一应用减少了不同国家和地区间的财务报告差异，降低了企业在跨国经营时的成本和复杂性。

4. 风险管理：IFRS要求企业按照公允价值计量财务工具，这使得企业能够更好地管理和评估金融风险。

国际财务报告准则概念框架的主要内容

国际财务报告准则概念框架的主要内容国际财务报告准则（International Financial Reporting Standards，IFRS）的概念框架是由国际会计准则理事会（International Accounting Standards Board，IASB）制定的一项重要指南。

概念框架是IFRS体系的基础，旨在为制定和解释具体国际财务报告准则提供指导。

概念框架主要内容如下：1. 目的和资产特征：概念框架明确了财务报告的主要目的，即为各利益相关方提供与组织经济业绩、财务状况和现金流量有关的信息。

同时，概念框架强调财务报告的信息应具备可比性、连续性和相关性。

2. 文件包括的财务报表：概念框架规定了财务报告包括的主要财务报表，包括资产负债表、利润表、现金流量表和所有者权益变动表。

其中，资产负债表反映了企业的资产、负债和净资产，利润表反映了企业在特定期间内实现的收入、费用和利润，现金流量表反映了企业特定期间内的现金流入和流出情况，所有者权益变动表反映了企业在特定期间内的所有者权益变动。

3. 具体要求：概念框架中，对财务报告各要素的界定和计量提供了准则，包括资产、负债、收入、费用和利润等。

例如，资产被定义为"过去经济事件可能导致对组织经济利益的现在或将来的经济利益的资源"，负债被定义为"过去经济事件可能导致对组织经济利益的现在或将来的经济利益的现有义务"。

此外，概念框架还提供了负债和权益的界定和计量原则，包括成本计量和公允价值计量。

4. 其他重要概念：概念框架还涵盖了一些其他重要概念，如会计政策、会计估计、会计判断和会计报告的时间跨度等。

它还讨论了企业连续经营假设、资本维持概念以及财务报表中重要的披露要求。

5. 决策者透明度：概念框架强调财务报告应具备决策者透明度，以提供对决策者有价值的信息，帮助决策者评估企业的经济业绩、风险状况和未来展望。

总体而言，国际财务报告准则概念框架为财务报告提供了基本的指导原则和定义，帮助企业制定准确、可比、透明的财务报告。

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1 目的和地位国际会计准则理事会框架是用于财务报表的编制及呈报，它描述了用于编制财务报表的基本概念。

该框架作为国际会计准则理事会制定会计准则的指南，同时也作为那些不由国际会计准则或国际财务报告准则或解释直接解决的会计问题的指南。

在没有标准或解释的情况下，特别是在处理交易的时候，管理层必须使用其判断力来建立和应用会计政策以此确保信息是相关可靠的。

在做出此种判断的时候，国际会计准则理事会要求管理层认真考虑框架中关于资产、负债、收入和费用的定义，确认标准和计量的概念。

2 国际会计准则理事会框架框架包括：>财务报告的目标>确定对财务报表有用的信息的质量特征>定义财务报表的基本要素，以及这些要素在财务报表中的确认和计量。

>提供资本保全的概念3 通用财务报表该框架涉及通用财务报表。

要求业务主体（无论是私营部门还是公共部门）至少每年编报一次通用财务报表，以满足众多外部使用者对信息的共同需要。

因此，该框架不必涉及专用财务报告，例如为税务机关编制的报告、为政府管理部门编制的报告、编制与证券发行有关的招股说明书以及编制与企业合并相关的报告。

3.1 使用者及其信息需求财务报表的主要使用者是现在和潜在的投资者、雇员、贷款人、供应商和其他商业债权人、顾客、政府及其机构与公众。

所有这些类别的使用者都是依靠财务报告来帮助他们作出决策。

该框架认为，因为投资者是企业风险资本的提供者，所以满足投资者需求的财务报告也会满足其他使用者的一般财务信息需求。

所有这些用户群体共同关注的是一个企业创造现金和现金等价物的能力以及产生这些未来现金流的时间性和确定性。

该框架提醒财务报告并不能提供使用者进行经济决策时可能需要的所有信息，一方面，财务报告反映的是过去事件的财务影响，而大多数财务报告使用者所做出的决策是与未来相关的。

另一方面，财务报告仅提供了其使用者有限的非财务信息。

虽然财务报告不能满足用户群的所有信息需求，但是通用财务报告致力于满足所有使用者共同的信息需求。

3.2 财务报告的责任企业的管理层对企业财务报告的编制和呈报负有主要责任。

3.3 财务报告的目标财务报表的目标是提供关于企业财务状况、经营业绩和财务状况变动方面的信息，这种信息对于很大一批使用者进行经济决策是有用的。

财务状况：企业的财务状况受其所控制的经济资源、其财务结构、其资金流动性和偿债能力以及其适应所处经营环境变化的能力的影响。

财务状况表列示了此类信息。

经营业绩：经营业绩是一个企业在已投入的资源上赚取利润的能力。

关于利润数额变动的信息有助于预测企业在现有资源基础上产生现金流量的能力，同时还有助于预测企业利用可能投资的额外资源获取潜在额外现金流的能力。

该框架说明，关于经营业绩的信息主要在综合收益表中提供。

财务状况变动：财务报告的使用者获取企业在报告期从事投资、筹资和经营活动相关的信息。

这些信息有助于评估企业如何产生现金和现金等价物，以及企业如何使用这些现金流。

现金流量表提供了这类信息。

附注和附表：财务报告也包括附注和附表以及其他信息（a）对财务状况表和综合收益表有关项目的解释，（b）对影响企业的风险和不确定性的披露，（c）对没有在财务状况表中确认的所有资源和义务的解释。

4 潜在假设该框架列明了财务报告的潜在假设。

权责发生制：交易和其他事项的影响应当在它们发生时而不是当现金或现金等价物收到或支付时加以确认，以及在与它们相关期间的财务报表中予以报告。

持续经营：财务报告假设企业将会无限期地持续经营下去，或者如果这种假设无效，则披露和不同基础的报告是必需的。

5 财务报告的质量特征这些质量特征是使财务报告提供的信息对投资者、债权人及其他使用者有用的属性。

该框架确定了四种主要的质量特征：>可理解性>相关性>可靠性>可比性5.1 可理解性财务报告提供的信息应以使用者易于理解的方式列示，该使用者要对商业和经济活动以及会计有恰当的了解并且愿意话费适当的精力去研究信息。

5.2 相关性财务报告提供的信息要与影响使用者的经济决策相关。

它能够通过以下两点做到：（a）帮助使用者评价与企业相关的过去、现在和未来事项（2）确认或更改他们过去做出的评价。

重要性是相关性的一个组成部分。

如果信息的遗漏或误报能够影响使用者的经济决策，那么这种信息就是重要的。

及时性是相关性的另一组成部分。

为了使信息有用，信息必须在一定的时间内提供给使用者，在这段时间内使用者最有可能忍耐决策。

5.3 可靠性当财务报告中的信息没有重要错误或偏向，并且被使用者依靠用来忠实反映事件或交易时，信息就是可靠地。

有时在相关性与可靠性之间存在着一种权衡，通过判断提供适当的平衡是必需的。

可靠性受估计的影响，也受财务报告中项目确认和计量的不确定性影响。

这些不确定部分是由于披露造成的，部分是由编制财务报表时的审慎造成的。

谨慎性是指在不确定性条件下作出所需要的估计时，在实施必需的判断中加入一定程度的谨慎，例如不高估资产和收益，不低估负债或费用。

然而谨慎性只能在框架内其他质量特征的范围内实施，特别是在财务报告中交易相关性和忠实地呈报的范围内进行。

谨慎性没有理由故意高估负债或费用，也没有理由低估资产和收益，因为这样编制出来的财务报告不会是中立的，因此，也就不会具有可靠性。

5.4 可比性使用者必须能够比较企业在不同时期的财务报表，以便明确企业财务状况和经营业绩的变化趋势。

使用者还必须能够比较不同企业之间的财务报表。

会计政策的披露对于可比性来说是重要的。

6 财务报告的要素财务报表通过将交易和其他事项按照它们的经济特性分成大类，从而描绘交易和其他事项的财务影响。

这些大类被称为财务报告的要素。

与财务状况（财务状况表）直接相关的要素是>资产>负债>所有者权益与经营业绩（综合收益表）直接相关的要素是>收入>费用现金流量表反映了综合收益表中的收入要素和财务状况表中要素的一些变化。

6.1 要素的定义资产：资产是指企业控制的，由于过去事项而形成的、预期会导致未来经济利益流入企业的资源。

负债：是指企业由于过去事项而承担的现时义务，该义务的履行预期会导致含有经济利益的资源流出企业。

权益：是指企业的资产扣除全部负债以后的剩余利益。

收益：是指在会计期间内经济利益的增加，其表现形式为资产的流入或增值，或者是负债减少。

从而导致权益的增加，但不包括与权益所有者出资有关的那些事项。

收益的定义包含了收入和利得。

收入是在企业正常活动过程中产生的，并且有各种不同的名称，包括销售收入、服务费、利息、股利、使用费和租金等。

利得是指满足收益的定义但可能是也可能不是在企业正常活动过程中产生的其他项目。

利得代表了经济利益的增加，在这一点上与收入的性质没有差别。

因此，在本框架中没有将它列作一种单独的要素。

费用：是指在会计期间内经济利益的减少，其表现形式为资产的流出或折耗，或者是产生了负债，从而导致权益的减少，但不包括与权益所有者分配有关的那些事项。

费用的定义包含了损失以及在企业正常活动过程中发生的那些费用。

在企业正常活动过程中发生的那些费用包括，例如，销售成本、工资和折旧等。

它们通常表现为诸如现金和现金等价物、存货、不动产、厂房和设备等资产的流出或折耗。

损失是指满足费用的定义并且可能是也可能不是在企业正常活动过程中产生的其他项目。

损失代表了经济利益的减少，在这一点上它们与其他费用的性质没有差别。

因此，在本框架中不把它们列作单独的要素。

6.2 财务报告要素的确认确认是将满足要素定义和以下确认标准的项目列入财务状况表或损益表的过程：●与该项目有关的任何未来经济利益可能会流入或流出企业；●该项目具有能够可靠计量的成本或价值。

基于这些一般的标准：当未来经济利益可能流入企业并且资产具有能够可靠计量的成本或价值时，就应在财务状况表中确认该资产。

当一项现时义务的履行会导致含有经济利益的资源可能流出企业并且这一履行将要发生的金额可以可靠计量时，就应在财务状况表中确认该负债。

当与资产的增加或负债的减少有关的未来经济利益的增加已经发生并且能够可靠地计量时，应在综合收益表中确认收益。

这实际上意味着，确认收益的同时，也要确认资产的增加或负债的减少（例如，由于出售商品或劳务引起的资产的净增加，或由于免除应付债务而引起的负债的减少）。

当与资产的减少或负债的增加有关的未来经济利益的减少已经发生并且能够可靠地计量时，应在损益表中确认费用。

这实际上意味着，确认费用是与确认负债的增加或资产的减少同时发生的（例如，预提应付职工款项或计提设备折旧等）。

6.3 财务报告要素的计量计量涉及在财务报告中予以确认和报告的要素分配货币金额。

该框架认为，如今财务报表可以在不同程度上以不同的结合方式采用一系列不同的计量基础，包括：>历史成本>现行成本>可变现（结算）价值>现值历史成本是当今最常用的计量基础，但是历史成本通常也与其他计量基础结合起来使用。

该框架不包括以下概念和原则，即财务报告上特定的要素应该选择使用何种计量基础，在特定的环境中应该选择使用何种计量基础。

然而独立的标准和解释确实提供了这样的指导意见。

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