12.国际会计准则

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国际会计准则第12号

IAS12 International Accounting Standard12Income TaxesThis version includes amendments resulting from new and amended IFRSs issued up to 31December2004.The following Interpretations relate to IAS12:+SIC-21Income Taxes–Recovery of Revalued Non-Depreciable Assets;and+SIC-25Income Taxes–Changes in the Tax Status of an Entity or its Shareholders.஽IASCF761IAS12C ONTENTSparagraphs INTRODUCTION IN1–IN14 INTERNATIONAL ACCOUNTING STANDARD12INCOME TAXESOBJECTIVESCOPE1–4 DEFINITIONS5–11 Tax base7–11 RECOGNITION OF CURRENT TAX LIABILITIES AND CURRENT TAX ASSETS12–14 RECOGNITION OF DEFERRED TAX LIABILITIES AND DEFERRED TAXASSETS15–33 Taxable temporary differences15–23 Business combinations19 Assets carried at fair value20 Goodwill21–21B Initial recognition of an asset or liability22–23 Deductible temporary differences24–33 Initial recognition of an asset or liability33 Unused tax losses and unused tax credits34–36 Re–assessment of unrecognised deferred tax assets37 Investments in subsidiaries,branches and associates and interests in jointventures38–45 MEASUREMENT46–56 RECOGNITION OF CURRENT AND DEFERRED TAX57–68C Income statement58–60 Items credited or charged directly to equity61–65A Deferred tax arising from a business combination66–68 Current and deferred tax arising from share–based payment transactions68A–68C PRESENTATION69–78 Tax assets and tax liabilities69–76 Offset71–76 Tax expense77–78 Tax expense(income)related to profit or loss from ordinary activities77 Exchange differences on deferred foreign tax liabilities or assets78 DISCLOSURE79–88 EFFECTIVE DATE89–91 APPENDICESA Examples of temporary differencesB Illustrative computations and presentation762஽IASCFIAS12 International Accounting Standard12Income Taxes(IAS12)is set out in paragraphs1–91.All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.IAS12should be read in the context of its objective,the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements.IAS8Accounting Policies,Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.஽IASCF763IAS12IntroductionIN1This Standard(‘IAS12(revised)’)replaces IAS12Accounting for Taxes on Income(‘the original IAS12’).IAS12(revised)is effective for accounting periods beginning onor after1January1998.The major changes from the original IAS12are as follows.IN2The original IAS12required an entity to account for deferred tax using either the deferral method or a liability method which is sometimes known as the incomestatement liability method.IAS12(revised)prohibits the deferral method andrequires another liability method which is sometimes known as the balance sheetliability method.The income statement liability method focuses on timing differences,whereas thebalance sheet liability method focuses on temporary differences.Timingdifferences are differences between taxable profit and accounting profit thatoriginate in one period and reverse in one or more subsequent periods.Temporary differences are differences between the tax base of an asset or liabilityand its carrying amount in the balance sheet.The tax base of an asset or liabilityis the amount attributed to that asset or liability for tax purposes.All timing differences are temporary differences.Temporary differences also arisein the following circumstances,which do not give rise to timing differences,although the original IAS12treated them in the same way as transactions that dogive rise to timing differences:(a)subsidiaries,associates or joint ventures have not distributed their entireprofits to the parent or investor;(b)assets are revalued and no equivalent adjustment is made for tax purposes;and(c)the cost of a business combination is allocated to the identifiable assetsacquired and liabilities assumed by reference to their fair values,but noequivalent adjustment is made for tax purposes.Furthermore,there are some temporary differences which are not timingdifferences,for example those temporary differences that arise when:(a)the non-monetary assets and liabilities of an entity are measured in itsfunctional currency but the taxable profit or tax loss(and,hence,the taxbase of its non-monetary assets and liabilities)is determined in a differentcurrency;(b)non-monetary assets and liabilities are restated under IAS29FinancialReporting in Hyperinflationary Economies;or(c)the carrying amount of an asset or liability on initial recognition differs fromits initial tax base.IN3The original IAS12permitted an entity not to recognise deferred tax assets and liabilities where there was reasonable evidence that timing differences would notreverse for some considerable period ahead.IAS12(revised)requires an entity torecognise a deferred tax liability or(subject to certain conditions)asset for alltemporary differences,with certain exceptions noted below.764஽IASCFIAS12IN4The original IAS12required that:(a)deferred tax assets arising from timing differences should be recognisedwhen there was a reasonable expectation of realisation;and(b)deferred tax assets arising from tax losses should be recognised as an assetonly where there was assurance beyond any reasonable doubt that futuretaxable income would be sufficient to allow the benefit of the loss to berealised.The original IAS12permitted(but did not require)an entity todefer recognition of the benefit of tax losses until the period of realisation.IAS12(revised)requires that deferred tax assets should be recognised when it isprobable that taxable profits will be available against which the deferred tax assetcan be utilised.Where an entity has a history of tax losses,the entity recognises adeferred tax asset only to the extent that the entity has sufficient taxabletemporary differences or there is convincing other evidence that sufficient taxableprofit will be available.IN5As an exception to the general requirement set out in paragraph IN3above,IAS12 (revised)prohibits the recognition of deferred tax liabilities and deferred tax assetsarising from certain assets or liabilities whose carrying amount differs on initialrecognition from their initial tax base.Because such circumstances do not giverise to timing differences,they did not result in deferred tax assets or liabilitiesunder the original IAS12.IN6The original IAS12required that taxes payable on undistributed profits of subsidiaries and associates should be recognised unless it was reasonable toassume that those profits will not be distributed or that a distribution would notgive rise to a tax liability.However,IAS12(revised)prohibits the recognition ofsuch deferred tax liabilities(and those arising from any related cumulativetranslation adjustment)to the extent that:(a)the parent,investor or venturer is able to control the timing of the reversal ofthe temporary difference;and(b)it is probable that the temporary difference will not reverse in the foreseeablefuture.Where this prohibition has the result that no deferred tax liabilities have beenrecognised,IAS12(revised)requires an entity to disclose the aggregate amount ofthe temporary differences concerned.IN7The original IAS12did not refer explicitly to fair value adjustments made on a business combination.Such adjustments give rise to temporary differences andIAS12(revised)requires an entity to recognise the resulting deferred tax liabilityor(subject to the probability criterion for recognition)deferred tax asset with acorresponding effect on the determination of the amount of goodwill or anyexcess of the acquirer’s interest in the net fair value of the acquiree’s identifiableassets,liabilities and contingent liabilities over the cost of the combination.However,IAS12(revised)prohibits the recognition of deferred tax liabilitiesarising from the initial recognition of goodwill.IN8The original IAS12permitted,but did not require,an entity to recognise a deferred tax liability in respect of asset revaluations.IAS12(revised)requires anentity to recognise a deferred tax liability in respect of asset revaluations.஽IASCF765IAS12IN9The tax consequences of recovering the carrying amount of certain assets or liabilities may depend on the manner of recovery or settlement,for example:(a)in certain countries,capital gains are not taxed at the same rate as othertaxable income;and(b)in some countries,the amount that is deducted for tax purposes on sale of anasset is greater than the amount that may be deducted as depreciation.The original IAS12gave no guidance on the measurement of deferred tax assetsand liabilities in such cases.IAS12(revised)requires that the measurement ofdeferred tax liabilities and deferred tax assets should be based on the taxconsequences that would follow from the manner in which the entity expects torecover or settle the carrying amount of its assets and liabilities.IN10The original IAS12did not state explicitly whether deferred tax assets and liabilities may be discounted.IAS12(revised)prohibits discounting of deferredtax assets and liabilities.Paragraph B16(i)of IFRS3Business Combinations prohibitsdiscounting of deferred tax assets acquired and deferred tax liabilities assumed ina business combination.IN11The original IAS12did not specify whether an entity should classify deferred tax balances as current assets and liabilities or as non-current assets and liabilities.IAS12(revised)requires that an entity which makes the current/non-currentdistinction should not classify deferred tax assets and liabilities as current assetsand liabilities.IN12The original IAS12stated that debit and credit balances representing deferred taxes may be offset.IAS12(revised)establishes more restrictive conditions onoffsetting,based largely on those for financial assets and liabilities in IAS32Financial Instruments:Disclosure and Presentation.IN13The original IAS12required disclosure of an explanation of the relationship between tax expense and accounting profit if not explained by the tax rateseffective in the reporting entity’s country.IAS12(revised)requires thisexplanation to take either or both of the following forms:(a)a numerical reconciliation between tax expense(income)and the product ofaccounting profit multiplied by the applicable tax rate(s);or(b)a numerical reconciliation between the average effective tax rate and theapplicable tax rate.IAS12(revised)also requires an explanation of changes in the applicable taxrate(s)compared to the previous accounting period.IN14New disclosures required by IAS12(revised)include:(a)in respect of each type of temporary difference,unused tax losses and unusedtax credits:(i)the amount of deferred tax assets and liabilities recognised;and(ii)the amount of the deferred tax income or expense recognised in the income statement,if this is not apparent from the changes in theamounts recognised in the balance sheet;(b)in respect of discontinued operations,the tax expense relating to:766஽IASCFIAS12(i)the gain or loss on discontinuance;and(ii)the profit or loss from the ordinary activities of the discontinued operation;and(c)the amount of a deferred tax asset and the nature of the evidence supportingits recognition,when:(i)the utilisation of the deferred tax asset is dependent on future taxableprofits in excess of the profits arising from the reversal of existingtaxable temporary differences;and(ii)the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates.஽IASCF767IAS12International Accounting Standard12Income TaxesObjectiveThe objective of this Standard is to prescribe the accounting treatment for incometaxes.The principal issue in accounting for income taxes is how to account forthe current and future tax consequences of:(a)the future recovery(settlement)of the carrying amount of assets(liabilities)that are recognised in an entity’s balance sheet;and(b)transactions and other events of the current period that are recognised in anentity’s financial statements.It is inherent in the recognition of an asset or liability that the reporting entityexpects to recover or settle the carrying amount of that asset or liability.If it isprobable that recovery or settlement of that carrying amount will make future taxpayments larger(smaller)than they would be if such recovery or settlement wereto have no tax consequences,this Standard requires an entity to recognise adeferred tax liability(deferred tax asset),with certain limited exceptions.This Standard requires an entity to account for the tax consequences oftransactions and other events in the same way that it accounts for thetransactions and other events themselves.Thus,for transactions and other eventsrecognised in profit or loss,any related tax effects are also recognised in profit orloss.For transactions and other events recognised directly in equity,any relatedtax effects are also recognised directly in equity.Similarly,the recognition ofdeferred tax assets and liabilities in a business combination affects the amount ofgoodwill arising in that business combination or the amount of any excess of theacquirer’s interest in the net fair value of the acquiree’s identifiable assets,liabilities and contingent liabilities over the cost of the combination.This Standard also deals with the recognition of deferred tax assets arising fromunused tax losses or unused tax credits,the presentation of income taxes in thefinancial statements and the disclosure of information relating to income taxes. Scope1This Standard shall be applied in accounting for income taxes.2For the purposes of this Standard,income taxes include all domestic and foreign taxes which are based on taxable profits.Income taxes also include taxes,such aswithholding taxes,which are payable by a subsidiary,associate or joint venture ondistributions to the reporting entity.3[Deleted]4This Standard does not deal with the methods of accounting for government grants(see IAS20Accounting for Government Grants and Disclosure of GovernmentAssistance)or investment tax credits.However,this Standard does deal with theaccounting for temporary differences that may arise from such grants orinvestment tax credits.768஽IASCFIAS12 Definitions5The following terms are used in this Standard with the meanings specified: Accounting profit is profit or loss for a period before deducting tax expense.Taxable profit(tax loss)is the profit(loss)for a period,determined inaccordance with the rules established by the taxation authorities,uponwhich income taxes are payable(recoverable).Tax expense(tax income)is the aggregate amount included in thedetermination of profit or loss for the period in respect of current tax anddeferred tax.Current tax is the amount of income taxes payable(recoverable)in respect ofthe taxable profit(tax loss)for a period.Deferred tax liabilities are the amounts of income taxes payable in futureperiods in respect of taxable temporary differences.Deferred tax assets are the amounts of income taxes recoverable in futureperiods in respect of:(a)deductible temporary differences;(b)the carryforward of unused tax losses;and(c)the carryforward of unused tax credits.Temporary differences are differences between the carrying amount of an assetor liability in the balance sheet and its tax base.Temporary differencesmay be either:(a)taxable temporary differences,which are temporary differences that willresult in taxable amounts in determining taxable profit(tax loss)offuture periods when the carrying amount of the asset or liability isrecovered or settled;or(b)deductible temporary differences,which are temporary differences that willresult in amounts that are deductible in determining taxable profit(tax loss)of future periods when the carrying amount of the asset orliability is recovered or settled.The tax base of an asset or liability is the amount attributed to that asset orliability for tax purposes.6Tax expense(tax income)comprises current tax expense(current tax income)and deferred tax expense(deferred tax income).Tax base7The tax base of an asset is the amount that will be deductible for tax purposes against any taxable economic benefits that will flow to an entity when it recoversthe carrying amount of the asset.If those economic benefits will not be taxable,the tax base of the asset is equal to its carrying amount.஽IASCF769IAS12Examples1A machine cost100.For tax purposes,depreciation of30has already been deducted in the current and prior periods and the remaining costwill be deductible in future periods,either as depreciation or througha deduction on disposal.Revenue generated by using the machine istaxable,any gain on disposal of the machine will be taxable and anyloss on disposal will be deductible for tax purposes.The tax base of themachine is70.2Interest receivable has a carrying amount of100.The related interest revenue will be taxed on a cash basis.The tax base of the interest receivableis nil.3Trade receivables have a carrying amount of100.The related revenue has already been included in taxable profit(tax loss).The tax base of thetrade receivables is100.4Dividends receivable from a subsidiary have a carrying amount of100.The dividends are not taxable.In substance,the entire carrying amount ofthe asset is deductible against the economic benefits.Consequently,the tax baseof the dividends receivable is100.*5A loan receivable has a carrying amount of100.The repayment of the loan will have no tax consequences.The tax base of the loan is100.*Under this analysis,there is no taxable temporary difference.An alternativeanalysis is that the accrued dividends receivable have a tax base of nil and that atax rate of nil is applied to the resulting taxable temporary difference of100.Under both analyses,there is no deferred tax liability.8The tax base of a liability is its carrying amount,less any amount that will be deductible for tax purposes in respect of that liability in future periods.In thecase of revenue which is received in advance,the tax base of the resulting liabilityis its carrying amount,less any amount of the revenue that will not be taxable infuture periods.Examples1Current liabilities include accrued expenses with a carrying amount of 100.The related expense will be deducted for tax purposes on a cashbasis.The tax base of the accrued expenses is nil.2Current liabilities include interest revenue received in advance,with a carrying amount of100.The related interest revenue was taxed on acash basis.The tax base of the interest received in advance is nil.3Current liabilities include accrued expenses with a carrying amount of 100.The related expense has already been deducted for tax purposes.The tax base of the accrued expenses is100.770஽IASCFIAS12Continued from previous pageExamples4Current liabilities include accrued fines and penalties with a carrying amount of100.Fines and penalties are not deductible for taxpurposes.The tax base of the accrued fines and penalties is100.*5A loan payable has a carrying amount of100.The repayment of the loan will have no tax consequences.The tax base of the loan is100.*Under this analysis,there is no deductible temporary difference.An alternative analysis is that the accrued fines and penalties payable have a tax base of nil andthat a tax rate of nil is applied to the resulting deductible temporary difference of100.Under both analyses,there is no deferred tax asset.9Some items have a tax base but are not recognised as assets and liabilities in the balance sheet.For example,research costs are recognised as an expense indetermining accounting profit in the period in which they are incurred but maynot be permitted as a deduction in determining taxable profit(tax loss)until alater period.The difference between the tax base of the research costs,being theamount the taxation authorities will permit as a deduction in future periods,andthe carrying amount of nil is a deductible temporary difference that results in adeferred tax asset.10Where the tax base of an asset or liability is not immediately apparent,it is helpful to consider the fundamental principle upon which this Standard is based:that an entity shall,with certain limited exceptions,recognise a deferred taxliability(asset)whenever recovery or settlement of the carrying amount of an assetor liability would make future tax payments larger(smaller)than they would be ifsuch recovery or settlement were to have no tax consequences.Example Cfollowing paragraph52illustrates circumstances when it may be helpful toconsider this fundamental principle,for example,when the tax base of an asset orliability depends on the expected manner of recovery or settlement.11In consolidated financial statements,temporary differences are determined by comparing the carrying amounts of assets and liabilities in the consolidatedfinancial statements with the appropriate tax base.The tax base is determined byreference to a consolidated tax return in those jurisdictions in which such areturn is filed.In other jurisdictions,the tax base is determined by reference tothe tax returns of each entity in the group.Recognition of current tax liabilities and current tax assets12Current tax for current and prior periods shall,to the extent unpaid,be recognised as a liability.If the amount already paid in respect of currentand prior periods exceeds the amount due for those periods,the excessshall be recognised as an asset.13The benefit relating to a tax loss that can be carried back to recover current tax of a previous period shall be recognised as an asset.஽IASCF771IAS1214When a tax loss is used to recover current tax of a previous period,an entity recognises the benefit as an asset in the period in which the tax loss occursbecause it is probable that the benefit will flow to the entity and the benefit can bereliably measured.Recognition of deferred tax liabilities and deferred tax assetsTaxable temporary differences15A deferred tax liability shall be recognised for all taxable temporary differences,except to the extent that the deferred tax liability arises from:(a)the initial recognition of goodwill;or(b)the initial recognition of an asset or liability in a transaction which:(i)is not a business combination;and(ii)at the time of the transaction,affects neither accounting profit nor taxable profit(tax loss).However,for taxable temporary differences associated with investments insubsidiaries,branches and associates,and interests in joint ventures,adeferred tax liability shall be recognised in accordance with paragraph39.16It is inherent in the recognition of an asset that its carrying amount will be recovered in the form of economic benefits that flow to the entity in futureperiods.When the carrying amount of the asset exceeds its tax base,the amountof taxable economic benefits will exceed the amount that will be allowed as adeduction for tax purposes.This difference is a taxable temporary difference andthe obligation to pay the resulting income taxes in future periods is a deferred taxliability.As the entity recovers the carrying amount of the asset,the taxabletemporary difference will reverse and the entity will have taxable profit.Thismakes it probable that economic benefits will flow from the entity in the form oftax payments.Therefore,this Standard requires the recognition of all deferred taxliabilities,except in certain circumstances described in paragraphs15and39.ExampleAn asset which cost150has a carrying amount of100.Cumulativedepreciation for tax purposes is90and the tax rate is25%.The tax base of the asset is60(cost of150less cumulative tax depreciation of90).To recover the carrying amount of100,the entity must earn taxable income of100,butwill only be able to deduct tax depreciation of60.Consequently,the entity will payincome taxes of10(40at25%)when it recovers the carrying amount of the asset.Thedifference between the carrying amount of100and the tax base of60is a taxabletemporary difference of40.Therefore,the entity recognises a deferred tax liability of10(40at25%)representing the income taxes that it will pay when it recovers the carryingamount of the asset.772஽IASCFIAS1217Some temporary differences arise when income or expense is included in accounting profit in one period but is included in taxable profit in a differentperiod.Such temporary differences are often described as timing differences.Thefollowing are examples of temporary differences of this kind which are taxabletemporary differences and which therefore result in deferred tax liabilities:(a)interest revenue is included in accounting profit on a time proportion basisbut may,in some jurisdictions,be included in taxable profit when cash iscollected.The tax base of any receivable recognised in the balance sheet withrespect to such revenues is nil because the revenues do not affect taxableprofit until cash is collected;(b)depreciation used in determining taxable profit(tax loss)may differ fromthat used in determining accounting profit.The temporary difference is thedifference between the carrying amount of the asset and its tax base which isthe original cost of the asset less all deductions in respect of that assetpermitted by the taxation authorities in determining taxable profit of thecurrent and prior periods.A taxable temporary difference arises,and resultsin a deferred tax liability,when tax depreciation is accelerated(if taxdepreciation is less rapid than accounting depreciation,a deductibletemporary difference arises,and results in a deferred tax asset);and(c)development costs may be capitalised and amortised over future periods indetermining accounting profit but deducted in determining taxable profit inthe period in which they are incurred.Such development costs have a taxbase of nil as they have already been deducted from taxable profit.The temporary difference is the difference between the carrying amount ofthe development costs and their tax base of nil.18Temporary differences also arise when:(a)the cost of a business combination is allocated by recognising the identifiableassets acquired and liabilities assumed at their fair values,but no equivalentadjustment is made for tax purposes(see paragraph19);(b)assets are revalued and no equivalent adjustment is made for tax purposes(see paragraph20);(c)goodwill arises in a business combination(see paragraphs21and32);(d)the tax base of an asset or liability on initial recognition differs from itsinitial carrying amount,for example when an entity benefits fromnon-taxable government grants related to assets(see paragraphs22and33);or(e)the carrying amount of investments in subsidiaries,branches and associatesor interests in joint ventures becomes different from the tax base of theinvestment or interest(see paragraphs38–45).Business combinations19The cost of a business combination is allocated by recognising the identifiable assets acquired and liabilities assumed at their fair values at the acquisition date.Temporary differences arise when the tax bases of the identifiable assets acquiredand liabilities assumed are not affected by the business combination or are஽IASCF773。

国际会计准则第12号所得税会计

国际会计准则第12号所得税会计1.所得税负债与所得税资产：a.所得税负债是企业未来应纳税款的额度，这是企业在财务报表日期后根据普遍适用的税法规定计算得出的。

b.所得税资产是企业未来可以抵消应纳税款的额度，这是企业在财务报表日期后根据普遍适用的税法规定计算得出的。

2.对于税务纳税额与会计纳税额之间的差异，企业需要进行必要的会计处理，以反映出未来的税收效果。

这些差异可以是暂时性差异或永久性差异。

a.暂时性差异是指在当前财务报表期间内会计纳税额与税务纳税额之间的差异，但在以后的会计期间内会有所调整。

暂时性差异会导致会计纳税负债或所得税资产的发生和变动。

b.永久性差异是指在当前财务报表期间内会计纳税额与税务纳税额之间的不一致，且在以后的会计期间内不会有所调整。

永久性差异不会影响会计纳税负债和所得税资产。

3.在编制财务报表时，企业需要计算未计提以前年度的所得税负债或所得税资产，以反映出之前年度的差异。

4.对于所得税资产和所得税负债的计量，企业应使用税法确定的税率，该税率反映了当局对于企业所得税应纳税额的立法安排。

若有可使用的未来税率变化，企业需要根据最可能发生的情况来计量。

5.企业应在财务报表中披露所得税负债和所得税资产的发生和变动，以及与所得税负债和所得税资产相关的暂时性差异和永久性差异。

通过遵循国际会计准则第12号，企业可以确保在编制财务报表时正确处理所得税，以准确反映企业的财务状况和经营业绩。

该准则的要求提供了明确的指引，帮助企业遵守国际会计准则并避免在所得税会计方面的错误和不一致。

这有助于提高财务报表的可比性和准确性，增强投资者和其他利益相关方对企业的信任。

国际会计师考试题目及答案

国际会计师考试题目及答案一、单项选择题（每题1分，共10分）1. 国际会计准则（IAS）规定，企业在编制财务报表时，应采用哪种计量基础？A. 历史成本B. 公允价值C. 净现值D. 现值答案：A2. 以下哪项不是国际财务报告准则（IFRS）的主要目标？A. 提供决策有用的信息B. 促进国际资本市场的效率C. 确保所有企业使用相同的会计政策D. 促进全球财务报告的一致性答案：C3. 根据国际会计准则第16号（IAS 16），固定资产的折旧方法应如何确定？A. 直线法B. 双倍余额递减法C. 任何合理的方法D. 只有当资产价值下降时答案：C4. 国际会计准则第36号（IAS 36）规定，当资产的可回收金额低于其账面价值时，应如何处理？A. 继续持有资产B. 立即出售资产C. 计提减值准备D. 增加资产账面价值答案：C5. 国际会计准则第18号（IAS 18）规定，收入的确认应基于什么原则？A. 成本加成原则B. 风险和报酬转移原则C. 现金收付实现制D. 权责发生制答案：D6. 根据国际会计准则第1号（IAS 1），财务报表的呈现应遵循什么原则？A. 重要性原则B. 一致性原则C. 可比性原则D. 所有上述原则答案：D7. 国际会计准则第38号（IAS 38）涉及的是什么类型的资产？A. 固定资产B. 无形资产C. 存货D. 投资性房地产答案：B8. 国际会计准则第21号（IAS 21）主要涉及哪种货币的会计处理？A. 企业本位货币B. 外币C. 任何货币D. 法定货币答案：B9. 国际会计准则第32号（IAS 32）规定，金融工具的分类应基于什么？A. 金融工具的类型B. 金融工具的用途C. 企业持有金融工具的意图D. 金融工具的公允价值答案：C10. 国际会计准则第39号（IAS 39）主要涉及的是什么？A. 金融资产和金融负债的分类B. 金融资产和金融负债的计量C. 金融资产和金融负债的披露D. 所有上述内容答案：D二、多项选择题（每题2分，共10分）11. 根据国际会计准则第8号（IAS 8），以下哪些项目应在财务报表中披露？A. 会计政策B. 会计估计的变更C. 会计政策变更的影响D. 所有上述项目答案：D12. 国际会计准则第12号（IAS 12）涉及的税种包括以下哪些？A. 所得税B. 增值税C. 消费税D. 营业税答案：A13. 根据国际会计准则第23号（IAS 23），在进行资本化时，以下哪些成本可以计入资产成本？A. 借款费用B. 管理费用C. 销售费用D. 直接材料和直接人工成本答案：A, D14. 国际会计准则第27号（IAS 27）要求对联营企业的投资采用哪种会计政策？A. 成本法B. 权益法C. 公允价值法D. 历史成本法答案：B15. 国际会计准则第37号（IAS 37）规定，以下哪些情况需要计提预计负债？A. 法律诉讼B. 环境清理义务C. 产品质量保证D. 所有上述情况答案：D三、简答题（每题5分，共20分）16. 简述国际会计准则第41号（IAS 41）。

IFRS国际会计准则最新修订和调整

IFRS国际会计准则最新修订和调整国际会计准则最新修订和调整《国际财务报告准则第15号—与客户之间的合同产生的收入》（IFRS 15）《国际财务报告准则第9号—金融工具》（IFRS 9）《国际财务报告准则第16号—租赁》（IFRS 16）的发布国际会计准则第1号（IAS 1）财务报表列报的生效国际会计准则第7号（IAS 7）现金流量表的修订国际会计准则第12号（IAS 12）所得税的修订Reasons for the new standardsIASBprinciple based, but limited guidance and were difficult to apply to complex transactions.FASBtoo many guidance, but lack of consistent principles in many cases.Objectives for the new standardsA B C D Improve comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets.Provide a more robust framework for addressing revenue issues. Remove inconsistencies and weaknesses in previous revenue requirements.Provide improved disclosures.IFRS15 Scope✗Lease contracts (IAS 17 Leases)✗Insurance contracts (IFRS 4 Insurance Contracts)✗Financial instruments and other contractual rights or obligations within the scope of IFRS 9, IFRS 10, IAS 27 & IAS28✗无商业意义或虚假交易Non-monetary exchanges between entities in the same line of business to facilitate sales to customers or potentialcustomersIFRS 15 applies to all contracts with customers except:The five-step revenue recognition model•Identify the contract(s) with a customer辨认合约Step 1•Identify the performance obligation(s) in the contract辨认履约义务Step 2•Determine the transaction price确定交易价格Step 3•Allocate the transaction price to the performance obligations in the contract分摊交易价格Step 4•Recognise revenue when (or as) the entity satisfies a performance obligation确定确认收入的时间Step 5Step 1 –辨认合约Identify the contract C ontract para 9 criteria 8If each party has the unilateral enforceable right to terminate a wholly unperformed contract without compensating the other party (or parties) → no contract for the purposes of IFRS 15The contract is approved and the parties are committed to their obligations Rights to goods or services and payment terms can be identifiedThe entity can identify each party’s rights and the contract has commercial substance Collection of consideration is probableContracts with customers must meet ALL of these criteriaStep 2: Identify the performance obligations Promise to transfer a distinct good or service.Customer can benefit from good or service Promised good or service is separable from Other promises ⏹On its own.⏹Together with other readily available goods or services(including goods or services previously acquired from entity)⏹No significant service of integrating the good or service.⏹Good or service is not highly dependent on or interrelated with other goods or services.Controversial areasMultiple deliverables AMobile phoneMonthly usage chargeAirline: mileageComputerhardwaresoftware customization maintenanceStep 3: Determine the transaction priceAmount of consideration to which entity expects to be entitled in exchange for goods or services.Variable consideration Estimate using:Expected value or Most likely amount but ‘ Constrained’.Significant financingAdjust consideration if timing provide customer or entity with significant benefit of financing.Non-cash consideration Measure at fair value unless cannot be reasonably estimated.Consideration payable to customer Reduction of the TP unless in exchanges for a distinct good or service.Collectability将现行收入和建造合同两项准则纳入统一的收入确认模型以控制权转移替代风险报酬转移作为收入确认时点的判断标准对于包含多重交易安排的合同的会计处理提供更明确的指引对于某些特定交易（或事项）的收入确认和计量给出了明确规定涉及股权投资的准则间的相互关系公允价值选择权为何修改金融工具准则？金融在全球经济体中占据越来越重要的比重，应建立趋同的准则ACB原准则太复杂-简化原准则已无法反映实际（减值、套期）确认、分类和计量-减值转回公允价值计量变动直接计入权益a.可供出售金融资产-债权投资b.可供出售金融资产-权益投资摊余成本成本法可供出售金融资产-权益投资应转回并计入损益不得通过损益转回应转回并计入损益不得转回被投资人经营所处的技术、市场、经济和法律环境发生重大影响不利权益投资的公允价值发生严重或非暂时性下跌金融资产的分类Cash flows are solely payments of principal and interest (SPPI)Businessmodel = holdto collectBusinessmodel = holdto collectand sellOtherbusinessmodelsOther types ofcash flows(including all equity investment)Amortised cost FVOCIFVTPL FVTPLFVTPL剩余类FVTPLStep 1资产特征Step 2经营模式权益证券投资：成本豁免—公允价值计量+成本是公允价值的最佳估计All investments inequity instrumentsmust be measured atFV.在有限的情况下，成本是公允价值的适当估计成本永远不是上市股权的最佳计量基础此版权归秀财网所有成本不是公允价值适当估计的迹象Significant change in investee’s performance compared with budgets, plans or milestones.Changes in expectation, eg investee’s technical product milestones will be achieved.Significant change in the market for the investee’s equity or its products or potential products.Significant change in the global economy or the economic environment in which the investee operates.Significant change in the performance of comparable entities, or in the valuations implied by the overall market.Internal matters of the investee, eg ：commercial disputes, litigation, changes in management or strategy.Evidence from external transactions in the investee’s equity, either by the investee (such as a fresh issue of equity), or by transfers of equity instruments between third parties.IFRS 9国际会计准则理事会（IASB）2014年发布的：《国际财务报告准则第9号-金融工具》（IFRS 9）终稿⏹背景和生效日期⏹针对金融资产的分类和计量模型的修订⏹金融资产的分类和计量模型汇总⏹预期损失减值模型。

新西兰根据国际会计准则第12号递延所得税会计处理【外文翻译】

外文文献翻译原文：Accounting for deferred taxes under NZ IAS 12A “balance sheet”approachThe most significant change in NZ IAS 12 from SSAP-12 is that the basis used to account for deferred taxes follows a balance sheet approach as opposed to an income statement approach. To calculate deferred taxes under the balance sheet approach, we must determine an entity’s temporary differences. Temporary differences are the differences between the carrying amount of an asset or liability in the balance sheet and its tax base (i.e., the amount attributed to the same asset or liability for tax purposes).In contrast, to calculate deferred taxes under the income statement approach, we must determine an entity’s timing differences. Timing differences arise when revenue and expense items are recognized in the calculation of accounting profit before or after they are included in the calculation of taxable profit.The focus of the deferred tax calculation in the balance sheet approach is on items that appear in the balance sheet, while for the income statement approach it is on items that appear in the income statement. However, since the income statement is a by-product of the balance sheet, all timing differences by definition must be a component of temporary differences (see paragraph 17 of NZ IAS 12 which hints at this point).In some situations, the amount of temporary differences will equal the amount of timing differences in a period. However, the amount of timing differences cannot be greater than the amount of temporary differences. This is because not all asset and liability items in the balance sheet necessarily have an effect that passes through the income statement and which would impact on deferred taxes. For example, a temporary difference, but not a timing difference, can arise when an asset is revalued upwards (with the increment in value recognized in equity and not in the income statement), but there is no equivalent adjustment made for tax purposes (see later for amore detailed discussion of how this is accounted for under NZ IAS 12).Therefore, the main consequence of the balance sheet approach for entities when they adopt NZ IAS 12 is that it can capture a much wider range of items that will give rise to the recognition of deferred taxes in the financial statements. Further, the change to a balance sheet approach is consistent with the asset-liability orientation to financial reporting that is advocated for by the International Accounting Standards Board in its “Framework for the Preparation and Presentation of Financial Statements”and the New Zealand Institute of Chartered Accountants (formerly the Institute of Chartered Accountants of New Zealand) in its “Statement of Concepts for General Purpose Financial Reporting.”Recognition of all temporary differences-no “partial” recognitionNZ IAS 12 requires a deferred tax liability to be recognized for all taxable temporary differences. Taxable temporary differences result in taxable amounts that impact the taxable profit of future periods when the carrying amount of an asset or liability is recovered or settled. Further, NZ IAS 12 requires a deferred tax asset to be recognized for all deductible temporary differences, although this is subject to certain criteria. Deductible temporary differences result in amounts that are deductible in determining the taxable profit of future periods when the carrying amount of an asset or liability is recovered or settled. Therefore, while some very limited exceptions apply, the requirement in NZ IAS 12 is that all temporary differences (taxable and deductible) are to be recognized as deferred taxes (liability and asset, respectively) in the financial statements.In general, when all temporary differences are recognized as deferred tax, this is often referred to as tax effect accounting under a “comprehensive”basis. When only some, but not all, temporary differences are recognized as deferred tax, this is often referred to as tax effect accounting under a “partial”basis. Using this terminology and distinction, NZ IAS 12 can be viewed as following a comprehensive basis. On the other hand, SSAP-12 allows entities the choice to recognize deferred taxes either under a comprehensive basis or under a partial basis, although the preferred option is comprehensive. As such, this provides a significant variation between the twoaccounting standards because the partial basis is not allowed in NZ IAS 12.By and large the partial basis arose out of concerns regarding the recognition of deferred tax liabilities when tax effect accounting under the comprehensive basis was used. These concerns centre on the issue of whether taxable temporary differences “reverse”. There are situations where the temporary differences created under the comprehensive basis may cause an entity to report on its balance sheet a deferred tax liability that appears never to be settled and which may be ever growing in nature. This can occur if an entity has high investments and/or a policy of continually investing in depreciable assets. In such a case, the taxable temporary differences may not reverse because new temporary differences are created and recognized that more than offset any reversing temporary differences from a prior period. Hence, this gives the impression that settlement of the deferred tax liability can be postponed indefinitely. The partial basis would overcome this concern by recognizing as deferred taxes in the financial statements only those temporary differences that are expected to have a future cash flow effect (i.e., those that are expected to reverse).While many New Zealand entities currently use the comprehensive basis and recognize all timing differences as deferred tax, NZ IAS 12 will cast that net wider by requiring all temporary differences to be recognized. The effect of this on entities will be small if the total amount of temporary differences is similar to the total amount of timing differences. But the effect could be substantial for entities that currently use the partial basis under SSAP-12 and have a history of not recognizing deferred taxes from all timing differences. These unrecognized amounts will now have to be recognized, and for some entities, this will not be a trivial exercise. To illustrate, consider what happened to Air New Zealand when it reported a change in its accounting policy for income taxes from the partial basis to the comprehensive basis for its financial year ending 2000, albeit under the requirements of SSAP-12. The financial effect of doing so increased Air New Zealand’s deferred tax liability by $786 million, an amount that had previously been unrecognized. It also significantly contributed to Air New Zealand’s bottom line net loss of$600 million and substantially increased its debt to total assets ratio from 34 to 66 percent for its 2000financial year. Interestingly, Air New Zealand cited that its main reason for changing to the comprehensive basis was to bring its books in line with international accounting standard trends. More recently, Wong and Wong6 provide descriptive evidence that deferred taxes from unrecognized timing differences from a sample of New Zealand’s largest companies in 2002 and 2003 are not small.NZ IAS 12’s requirement to recognize all temporary differences as deferred tax will fuel further debate on the merits of tax effect accounting under the comprehensive and partial bases. The resolution of this debate is far from certain, especially given recent research findings that entities choose partial over the comprehensive basis because it provides more accurate and relevant information about the deferred tax figures presented in the financial statements when there are temporary differences that are not expected to reverse.Deferred tax assetsNZ IAS 12 and SSAP-12 both allow the recognition of deferred tax assets. However, the recognition conditions in NZ IAS 12 differ from those in SSAP-12. In NZ IAS 12, the recognition of a deferred tax asset depends on “the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilized”(paragraph 24 of NZ IAS 12). In SSAP-12, the recognition of a deferred tax asset depends on “the extent that there is virtual certainty of its recovery in future periods”(paragraph 4.20 of SSAP-12). Hence, the recognition conditions in NZ IAS 12 regarding deferred tax assets appear to be less stringent than those in SSAP-12.The main consequence of this change in NZ IAS 12 is that entities are likely to recognize and report a higher incidence of deferred tax assets on their balance sheet than what we have seen under SSAP-12. However, NZ IAS 12 also requires that entities be conservative in their measurement of the deferred tax asset and they must review the carrying amount at each balance date. If there is a probability that there will no longer be sufficient taxable profits available to allow the benefit of part or the entire deferred tax asset to be utilized, then the carrying amount of the deferred tax asset must be reduced accordingly (paragraph 56 of NZ IAS 12). In addition, thefinancial effect of recognizing a deferred tax asset (or for that matter, a deferred tax liability) may be reduced if an entity offsets the deferred tax assets and deferred tax liabilities that they present on the balance sheet (paragraph 74 of NZ IAS 12). Revalued assetsAn interesting issue that arises in NZ IAS 12 concerns the revaluation of assets. In this situation, when an asset is revalued upwards in the financial statements, but there is no similar adjustment to the tax base of the asset, this creates a taxable temporary difference that requires the recognition of a deferred tax liability. In comparison, no deferred tax liability would be recognized in the balance sheet for an asset that is revalued under the income statement approach in SSAP-12. Generally, this is because of the way in which the depreciation charge from the revalued asset is handled in the income statement for accounting and tax purposes. While the depreciation expense for accounting purposes is based on the revalued amount, depreciation expense that is deducted for tax purposes must still be based on the asset’s original cost. This means that the depreciation expense that arises from the revaluation increment never has a tax effect (i.e., a timing difference does not arise from that part of the depreciation expense related to the revalued asset) under SSAP-12. Hence, the change in requirement in NZ IAS 12 could increase significantly the amount of the deferred tax liability that is recognized on the balance sheet because entities revalue their assets regularly.The measurement of the deferred tax liability from the revaluation in NZ IAS 12 depends on the manner in which the carrying amount of the asset is expected to be recovered at balance date (see paragraph 52 of NZ IAS 12, in particular example B) - that is, whether the asset is expected to be recovered through its further use or if the asset is expected to be recovered through its subsequent disposal. If the carrying amount of the asset is expected to be recovered through its further use, a deferred tax liability would be recognized by calculating the difference between the carrying amount (i.e., the revalued amount) and the tax base of the asset. If the carrying amount of the asset is expected to be recovered through its subsequent disposal, a deferred tax liability would be recognized by determining the difference between thecarrying amount and the tax base of the asset, but adjusted for any amount considered to be a capital gain (i.e., the expected proceeds from the disposal in excess of the original cost of the asset). This adjustment is necessary because capital gains are not taxable under current New Zealand tax legislation. Also, the deferred tax liability that is recognized from the revaluation of the asset must be charged directly to equity (paragraph 61 of NZ IAS 12). This is because the accounting for the revaluation itself involves the increment in value being recognized in equity and not in the income statement.To illustrate these two situations, consider this example. Assume an entity owns an asset that cost $100,000 to acquire. The carrying amount before the asset is revalued is $60,000, while the tax base is $50,000. The asset is revalued to $120,000, but no similar adjustment is made for tax purposes. The tax rate is 33 percent and capital gains from the sale of assets are not taxed.If the carrying amount of the revalued asset is expected to be recovered through its further use, the amount of the temporary difference would be $70,000 (i.e., $120,000- $50,000). This figure is a taxable temporary difference because the entity expects to recover benefits from the asset’s further use to the carrying amount of $120,000. Hence, the deferred tax liability that is recognized from the revalued asset would be $23,100 (i.e., $70,000 x 33 percent). If the carrying amount of the revalued asset is expected to be recovered through its subsequent disposal, the taxable temporary difference would again amount to $70,000 (i.e., $120,000-$50,000). However, $20,000 of this amount is a capital gain (found by deducting the original cost of $100,000 from the revalued amount of $120,000). This means that only $50,000 of the $70,000 temporary difference is actually taxable. Hence, the deferred tax liability that is recognized from the revalued asset would be $16,500 (i.e., $50,000 x 33 percent).We can see from the above example that not only will NZ IAS 12 require entities to recognize a deferred tax liability from an asset that is revalued upwards, but it will also require entities to make a decision about how their assets are expected to be recovered, as this will have a bearing on how entities measure the deferred taxliability.Wong, Norman. Accounting for deferred taxes under NZ IAS 12.[J] University of Auckland Business Review, 2006:55-59译文：新西兰根据国际会计准则第12号递延所得税会计处理一、一种“资产负债表”的研究方法在新西兰会计准则最重要的变化是关于国际会计准则第12号所得税会计，尤其是在用于计算递延税项的基础上，遵循资产负债表观，而不是损益表观。

国际会计准则第12号所得税会计.doc

国际会计准则第12号--所得税会计（1979年7月公布，1994年11月格式重排）范围1．本号准则适用于财务报表中对所得税的会计处理，包括对一个会计期内有关所得税支出或减免金额的确定以及这项金额在财务报表中的列示。

2．本号准则不涉及政府补助金或投资税款抵免的会计处理方法。

告的会计收益之间的关系,可能不能代表税率的当前水平。

定义3．本号准则所使用的下列术语，具有特定的含义：会计收益，是指在扣除有关所得税支出或加上有关所得税减免之前，损益表上所报告的包括非常项目在内的本期损益总额。

本期税款费用或税款减免，是指在损益表中借记或贷记的税款金额，不包括与本期损益表未涉及的那些项目有关的以及分配到那些项目中的税款金额。

应税所得（应税亏损），是指根据税务当局制定的法规确定的、据以确定应付（应退）税款准备的本期损益额。

应付税款准备，是指根据本期的应税所得确定的在当前应付的税款金额。

时间性差异发生在某一期间，但在以后的一个或若干期间内可以转回。

永久性差异，是指发生在当期且在以后的期间内不能转回的一个期间内的应税所得和会计收益之间的差异。

应税所得和会计收益的差异4．应付税款准备是根据税务当局制定的关于确定应税所得的法规来计算的。

在许多情况下，这些法规与用于确定会计收益的会计政策不同。

这种差别的影响是，应付税款准备和财务报表所报告的会计收益之间的关系，可能不能代表税率的当前水平。

5．应税所得和会计收益之间产生差异的一个原因是，某些项目包括在一种计算中被认为是适合的，却被要求不包括在另一种计算中。

例如，在许多税务制度中，一些捐赠项目在确定应税所得时不允许被扣除，但这种金额在确定会计收益时却可能可以被扣除。

国际会计准则(中文版)【完整版】

国际会计准则（中文版）【完整版】(文档可以直接使用，也可根据实际需要修订后使用,可编辑放心下载）国际会计准那么〔中文版〕国际会计准那么〔中文版〕International Accounting Standards Chinese Edition目录7>1国际会计准那么第1号--会计政策的揭示4国际会计准那么第2号--存货10国际会计准那么第3号--已失效10国际会计准那么第4号--折旧会计13国际会计准那么第5号--已失效13国际会计准那么第6号--已失效13国际会计准那么第7号--现金流量表21国际会计准那么第8号--本期净损益、根本错误和会计政策的变更29国际会计准那么第9号--研究和开发费用35国际会计准那么第10号--或有事项和资产负债表日以后发生的事项39国际会计准那么第11号--建筑合同46国际会计准那么第12号--所得税会计53国际会计准那么第13号--已失效54国际会计准那么第14号--按分部报告财务信息58国际会计准那么第15号--反映价格变动影响的信息61国际会计准那么第16号--不动产、厂房和设备73国际会计准那么第17号--租赁会计82国际会计准那么第18号--收入89国际会计准那么第19号--退休金费用97国际会计准那么第20号--政府补助会计和对政府援助的揭示103国际会计准那么第21号--外汇汇率变动的影响111国际会计准那么第22号--企业合并124国际会计准那么第23号--借款费用128国际会计准那么第24号--对关联者的揭示132国际会计准那么第25号--投资会计140国际会计准那么第26号--退休金方案的会计和报告147国际会计准那么第27号--合并财务报表和对附属公司投资的会计152国际会计准那么第28号--对联营企业投资的会计156国际会计准那么第29号--在恶性通货膨胀经济中的财务报告161国际会计准那么第30号--银行和类似金融机构财务报表应揭示的信息171国际会计准那么第31号--合营中权益的财务报告178国际会计准那么第32号--金融工具：揭示和呈报197国际会计准那么第33号--每股收益208国际会计准那么第34号--中期财务报告216国际会计准那么第35号--中止经营223国际会计准那么第36号--资产减值242国际会计准那么第37号--准备、或有负债和或有资产255国际会计准那么第38号--无形资产275国际会计准那么第39号--金融工具：确认和计量313国际会计准那么第40号--投资性房地产325国际会计准那么第41号--农业国际会计准那么第1号--会计政策的揭示〔1975年1月公布，1994年11月格式重排〕范围13>．在揭示编制和呈报财务报表所采用的所有重要会计政策时，应该应用本号准那么。

国际公共部门会计准则12号(IPSAS 12)

IPSAS 12—INVENTORIESAcknowledgmentThis International Public Sector Accounting Standard (IPSAS) is drawn primarily from International Accounting Standard (IAS) 2 (Revised 2003), Inventories, published by the International Accounting Standards Board (IASB). Extracts from IAS 2 are reproduced in this publication of the International Public Sector Accounting Standards Board (IPSASB) of the International Federation of Accountants (IFAC) with the permission of the International Financial Reporting Standards (IFRS) Foundation.The approved text of the International Financial Reporting Standards (IFRSs) is that published by the IASB in the English language, and copies may be obtained directly from IFRS Publications Department, First Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom.E-mail: publications@Internet: IFRSs, IASs, Exposure Drafts, and other publications of the IASB are copyright of the IFRS Foundation.“IFRS,” “IAS,” “IASB,” “IFRS Foundation,” “International Accounting Standards,” and “International Financial Reporting Standards” are trademarks of the IFRS Foundation and should not be used without the approval of the IFRS Foundation.IPSAS 12—INVENTORIESHistory of IPSASThis version includes amendments resulting from IPSASs issued up to January 15, 2013.IPSAS 12, Inventories was issued in July 2001.In December 2006 the IPSASB issued a revised IPSAS 12.Since then, IPSAS 12 has been amended by the following IPSASs:∙Improvements to IPSASs 2011 (issued October 2011)∙IPSAS 27, Agriculture (issued December 2009)∙Improvements to IPSASs (issued November 2010)Table of Amended Paragraphs in IPSAS 12Paragraph Affected How Affected Affected ByIntroduction section Deleted Improvements to IPSASsOctober 20112 Amended IPSAS 27 December 2009IPSAS 29 January 201015 Amended Improvements to IPSASsNovember 201029 Amended IPSAS 27 December 200933 Amended Improvements to IPSASsNovember 2010 51A New IPSAS 27 December 2009December 2006IPSAS 12—INVENTORIESCONTENTSParagraph Objective (1)Scope ................................................................................................... 2–8 Definitions ........................................................................................... 9–14 Net Realizable Value (10)Inventories .................................................................................... 11–14 Measurement of Inventories ................................................................. 15–43 Cost of Inventories ........................................................................ 18–31 Costs of Purchase . (19)Costs of Conversion ................................................................ 20–23Other Costs ............................................................................. 24–27Cost of Inventories of a Service Provider (28)Cost of Agricultural Produce Harvested from Biological Assets 29Techniques for the Measurement of Cost ................................. 30–31 Cost Formulas ............................................................................... 32–37 Net Realizable Value ..................................................................... 38–42 Distributing Goods at No Charge or for a Nominal Charge . (43)Recognition as an Expense ................................................................... 44–46 Disclosure ............................................................................................ 47–50 Effective Date ...................................................................................... 51–52 Withdrawal of IPSAS 12 (2001) .. (53)Basis for ConclusionsComparison with IAS 2INVENTORIESInternational Public Sector Accounting Standard 12, Inventories, is set out in paragraphs 1–53. All the paragraphs have equal authority. IPSAS 12 should be read in the context of its objective, the Basis for Conclusions, and the Preface to International Public Sector Accounting Standards. IPSAS 3, Accounting Policies, Changes in Accounting Estimates and Errors, provides a basis for selecting and applying accounting policies in the absence of explicit guidance.INVENTORIESObjective1.The objective of this Standard is to prescribe the accounting treatment forinventories. A primary issue in accounting for inventories is the amount ofcost to be recognized as an asset and carried forward until the relatedrevenues are recognized. This Standard provides guidance on thedetermination of cost and its subsequent recognition as an expense,including any write-down to net realizable value. It also provides guidanceon the cost formulas that are used to assign costs to inventories.Scope2.An entity that prepares and presents financial statements under theaccrual basis of accounting shall apply this Standard in accounting forall inventories except:(a)Work-in-progress arising under construction contracts,including directly related service contracts (see IPSAS 11,Construction Contracts);(b)Financial instruments (see IPSAS 28, Financial Instruments:Presentation and IPSAS 29, Financial Instruments: Recognitionand Measurement);(c)Biological assets related to agricultural activity and agriculturalproduce at the point of harvest (see IPSAS 27, Agriculture); and(d)Work-in-progress of services to be provided for no or nominalconsideration directly in return from the recipients.3.This Standard does not apply to the measurement of inventories heldby:(a)Producers of agricultural and forest products, agriculturalproduce after harvest, and minerals and mineral products, tothe extent that they are measured at net realizable value inaccordance with well-established practices in those industries.When such inventories are measured at net realizable value,changes in that value are recognized in surplus or deficit in theperiod of the change; and(b)Commodity broker-traders who measure their inventories atfair value less costs to sell. When such inventories are measuredat fair value less costs to sell, changes in fair value less costs tosell are recognized in surplus or deficit in the period of thechange.4.This Standard applies to all public sector entities other thanGovernment Business Enterprises.INVENTORIES5.The Preface to International Public Sector Accounting Standards issued bythe IPSASB explains that Government Business Enterprises (GBEs) applyIFRSs issued by the IASB. GBEs are defined in IPSAS 1, Presentation ofFinancial Statements.6.The inventories referred to in paragraph 2(d) are not encompassed byIAS 2, Inventories, and are excluded from the scope of this Standardbecause they involve specific public sector issues that require furtherconsideration.7.The inventories referred to in paragraph 3(a) are measured at net realizablevalue at certain stages of production. This occurs, for example, (a) whenagricultural crops have been harvested or minerals have been extracted andsale is assured under a forward contract or a government guarantee, or (b)when an active market exists and there is a negligible risk of failure to sell.These inventories are excluded only from the measurement requirements ofthis Standard.8.Broker-traders are those who buy or sell commodities for others or on theirown account. The inventories referred to in paragraph 3(b) are principallyacquired with the purpose of selling in the near future and generating asurplus from fluctuations in price or broker-traders’ margin. When theseinventories are measured at fair value less costs to sell, they are excludedonly from the measurement requirements of this Standard.Definitions9.The following terms are used in this Standard with the meaningsspecified:Current replacement cost is the cost the entity would incur to acquirethe asset on the reporting date.Inventories are assets:(a)In the form of materials or supplies to be consumed in theproduction process;(b)In the form of materials or supplies to be consumed ordistributed in the rendering of services;(c)Held for sale or distribution in the ordinary course ofoperations; or(d)In the process of production for sale or distribution.Net realizable value is the estimated selling price in the ordinary courseof operations, less the estimated costs of completion and the estimatedcosts necessary to make the sale, exchange, or distribution.INVENTORIESTerms defined in other IPSASs are used in this Standard with the samemeaning as in those Standards, and are reproduced in the Glossary ofDefined Terms published separately.Net Realizable Value realizable value refers to the net amount that an entity expects to realizefrom the sale of inventory in the ordinary course of operations. Fair valuereflects the amount for which the same inventory could be exchangedbetween knowledgeable and willing buyers and sellers in the marketplace.The former is an entity-specific value; the latter is not. Net realizable valuefor inventories may not equal fair value less costs to sell.Inventories11.Inventories encompass goods purchased and held for resale including, forexample, merchandise purchased by an entity and held for resale, or landand other property held for sale. Inventories also encompass finished goodsproduced, or work-in-progress being produced, by the entity. Inventoriesalso include (a) materials and supplies awaiting use in the productionprocess, and (b) goods purchased or produced by an entity, which are fordistribution to other parties for no charge or for a nominal charge, forexample, educational books produced by a health authority for donation toschools. In many public sector entities, inventories will relate to theprovision of services rather than goods purchased and held for resale orgoods manufactured for sale. In the case of a service provider, inventoriesinclude the costs of the service, as described in paragraph 28, for which theentity has not yet recognized the related revenue (guidance on recognitionof revenue can be found in IPSAS 9, Revenue from ExchangeTransactions.)12.Inventories in the public sector may include:(a)Ammunition;(b)Consumable stores;(c)Maintenance materials;(d)Spare parts for plant and equipment, other than those dealt with instandards on Property, Plant and Equipment;(e)Strategic stockpiles (for example, energy reserves);(f)Stocks of unissued currency;(g)Postal service supplies held for sale (for example, stamps);(h)Work-in-progress, including:(i)Educational/training course materials; andINVENTORIES(ii)Client services (for example, auditing services), where thoseservices are sold at arm’s length prices; and(i)Land/property held for sale.13.Where the government controls the rights to create and issue various assets,including postal stamps and currency, these items of inventory arerecognized as inventories for the purposes of this Standard. They are notreported at face value, but measured in accordance with paragraph 15, thatis, at their printing or minting cost.14.When a government maintains strategic stockpiles of various reserves, suchas energy reserves (for example, oil), for use in emergency or othersituations (for example, natural disasters or other civil defenseemergencies), these stockpiles are recognized as inventories for thepurposes of this Standard and treated accordingly.Measurement of Inventories15.Inventories shall be measured at the lower of cost and net realizablevalue, except where paragraph 16 or paragraph 17 applies.16.Where inventories are acquired through a non-exchange transaction,their cost shall be measured at their fair value as at the date ofacquisition.17.Inventories shall be measured at the lower of cost and currentreplacement cost where they are held for:(a)Distribution at no charge or for a nominal charge; or(b)Consumption in the production process of goods to bedistributed at no charge or for a nominal charge.Cost of Inventories18.The cost of inventories shall comprise all costs of purchase, costs ofconversion, and other costs incurred in bringing the inventories to theirpresent location and condition.Costs of Purchase19.The costs of purchase of inventories comprise (a) the purchase price, (b)import duties and other taxes (other than those subsequently recoverable bythe entity from the taxing authorities), and (c) transport, handling, and othercosts directly attributable to the acquisition of finished goods, materials,and supplies. Trade discounts, rebates, and other similar items are deductedin determining the costs of purchase.INVENTORIESCosts of Conversion20.The costs of converting work-in-progress inventories into finished goodsinventories are incurred primarily in a manufacturing environment. Thecosts of conversion of inventories include costs directly related to the unitsof production, such as direct labor. They also include a systematicallocation of fixed and variable production overheads that are incurred inconverting materials into finished goods. Fixed production overheads arethose indirect costs of production that remain relatively constant regardlessof (a) the volume of production, such as depreciation and maintenance offactory buildings and equipment, and (b) the cost of factory managementand administration. Variable production overheads are those indirect costsof production that vary directly, or nearly directly, with the volume ofproduction, such as indirect materials and indirect labor.21.The allocation of fixed production overheads to the costs of conversion isbased on the normal capacity of the production facilities. Normal capacityis the production expected to be achieved on average over a number ofperiods or seasons under normal circumstances, taking into account the lossof capacity resulting from planned maintenance. The actual level ofproduction may be used if it approximates normal capacity. The amount offixed overhead allocated to each unit of production is not increased as aconsequence of low production or idle plant. Unallocated overheads arerecognized as an expense in the period in which they are incurred. Inperiods of abnormally high production, the amount of fixed overheadallocated to each unit of production is decreased, so that inventories are notmeasured above cost. Variable production overheads are allocated to eachunit of production on the basis of the actual use of the production facilities.22.For example, the allocation of costs, both fixed and variable, incurred in thedevelopment of undeveloped land held for sale into residential orcommercial landholdings could include costs relating to landscaping,drainage, pipe laying for utility connection, etc.23. A production process may result in more than one product being producedsimultaneously. This is the case, for example, when joint products areproduced or when there is a main product and a by-product. When the costsof conversion of each product are not separately identifiable, they areallocated between the products on a rational and consistent basis. Theallocation may be based, for example, on the relative sales value of eachproduct either at the stage in the production process when the productsbecome separately identifiable, or at the completion of production. Mostby-products, by their nature, are immaterial. When this is the case, they areoften measured at net realizable value, and this value is deducted from thecost of the main product. As a result, the carrying amount of the mainproduct is not materially different from its cost.INVENTORIESOther Costs24.Other costs are included in the cost of inventories only to the extent thatthey are incurred in bringing the inventories to their present location andcondition. For example, it may be appropriate to include non-productionoverheads or the costs of designing products for specific customers in thecost of inventories.25.Examples of costs excluded from the cost of inventories and recognized asexpenses in the period in which they are incurred are:(a)Abnormal amounts of wasted materials, labor, or other productioncosts;(b)Storage costs, unless those costs are necessary in the productionprocess before a further production stage;(c)Administrative overheads that do not contribute to bringinginventories to their present location and condition; and(d)Selling costs.26.IPSAS 5, Borrowing Costs, identifies limited circumstances whereborrowing costs are included in the cost of inventories.27.An entity may purchase inventories on deferred settlement terms. When thearrangement effectively contains a financing element, that element, forexample a difference between the purchase price for normal credit termsand the amount paid, is recognized as interest expense over the period ofthe financing.Cost of Inventories of a Service Provider28.To the extent that service providers have inventories (except those referredto in paragraph 2(d)), they measure them at the costs of their production.These costs consist primarily of the labor and other costs of personneldirectly engaged in providing the service, including supervisory personneland attributable overheads. The costs of labor not engaged in providing theservice are not included. Labor and other costs relating to sales and generaladministrative personnel are not included, but are recognized as expenses inthe period in which they are incurred. The cost of inventories of a serviceprovider does not include surplus margins or non-attributable overheadsthat are often factored into prices charged by service providers.Cost of Agricultural Produce Harvested from Biological Assets29.In accordance with IPSAS 27, inventories comprising agricultural producethat an entity has harvested from its biological assets shall be measured oninitial recognition at their fair value less costs to sell at the point of harvest.This is the cost of the inventories at that date for application of thisStandard.Techniques for the Measurement of Cost30.Techniques for the measurement of the cost of inventories, such as thestandard cost method or the retail method, may be used for convenience ifthe results approximate cost. Standard costs take into account normal levelsof materials and supplies, labor, efficiency, and capacity utilization. Theyare regularly reviewed and, if necessary, revised in the light of currentconditions.31.Inventories may be transferred to the entity by means of a non-exchangetransaction. For example, an international aid agency may donate medicalsupplies to a public hospital in the aftermath of a natural disaster. Undersuch circumstances, the cost of inventory is its fair value as at the date it isacquired.Cost Formulas32.The cost of inventories of items that are not ordinarily interchangeable,and goods or services produced and segregated for specific projects,shall be assigned by using specific identification of their individualcosts.33.Specific identification of costs means that specific costs are attributed toidentified items of inventory. This is an appropriate treatment for items thatare segregated for a specific project, regardless of whether they have beenbought or produced. However, specific identification of costs isinappropriate when there are large numbers of items of inventory that areordinarily interchangeable. In such circumstances, the method of selectingthose items that remain in inventories could be used to obtainpredetermined effects on the surplus or deficit for the period.34.When applying paragraph 33 an entity shall use the same cost formulafor all inventories having similar nature and use to the entity. Forinventories with different nature or use (for example, certaincommodities used in one segment and the same type of commoditiesused in another segment), different cost formulas may be justified. Adifference in geographical location of inventories (and in the respectivetax rules), by itself, is not sufficient to justify the use of different costformulas.35.The cost of inventories, other than those dealt with in paragraph 32,shall be assigned by using the first-in, first-out (FIFO) or weightedaverage cost formulas. An entity shall use the same cost formula for allinventories having a similar nature and use to the entity. For379IPSAS 12inventories with a different nature or use, different cost formulas maybe justified.36.For example, inventories used in one segment may have a use to the entitydifferent from the same type of inventories used in another segment.However, a difference in geographical location of inventories, by itself, isnot sufficient to justify the use of different cost formulas.37.The FIFO formula assumes that the items of inventory that were purchasedfirst are sold first, and consequently the items remaining in inventory at theend of the period are those most recently purchased or produced. Under theweighted average cost formula, the cost of each item is determined fromthe weighted average of the cost of similar items at the beginning of aperiod, and the cost of similar items purchased or produced during theperiod. The average may be calculated on a periodic basis, or as eachadditional shipment is received, depending upon the circumstances of theentity.Net Realizable Value38.The cost of inventories may not be recoverable if those inventories aredamaged, if they have become wholly or partially obsolete, or if theirselling prices have declined. The cost of inventories may also not berecoverable if the estimated costs of completion or the estimated costs to beincurred to make the sale, exchange, or distribution have increased. Thepractice of writing inventories down below cost to net realizable value isconsistent with the view that assets are not to be carried in excess of thefuture economic benefits or service potential expected to be realized fromtheir sale, exchange, distribution, or use.39.Inventories are usually written down to net realizable value on an item byitem basis. In some circumstances, however, it may be appropriate to groupsimilar or related items. This may be the case with items of inventory thathave similar purposes or end uses, and cannot practicably be evaluatedseparately from other items in that product line. It is not appropriate towrite down inventories based on a classification of inventory, for example,finished goods, or all the inventories in a particular operation orgeographical segment. Service providers generally accumulate costs inrespect of each service for which a separate selling price is charged.Therefore, each such service is treated as a separate item.40.Estimates of net realizable value also take into consideration the purposefor which the inventory is held. For example, the net realizable value of thequantity of inventory held to satisfy firm sales or service contracts is basedon the contract price. If the sales contracts are for less than the inventoryquantities held, the net realizable value of the excess is based on generalselling prices. Guidance on the treatment of provisions or contingent IPSAS 12 380liabilities, such as those arising from firm sales contracts in excess ofinventory quantities held, and on firm purchase contracts can be found inIPSAS 19, Provisions, Contingent Liabilities and Contingent Assets.41.Materials and other supplies held for use in the production of inventoriesare not written down below cost if the finished products in which they willbe incorporated are expected to be sold, exchanged, or distributed at orabove cost. However, when a decline in the price of materials indicates thatthe cost of the finished products exceeds net realizable value, the materialsare written down to net realizable value. In such circumstances, thereplacement cost of the materials may be the best available measure of theirnet realizable value.42. A new assessment is made of net realizable value in each subsequentperiod. When the circumstances that previously caused inventories to bewritten down below cost no longer exist, or when there is clear evidence ofan increase in net realizable value because of changed economiccircumstances, the amount of the write-down is reversed (i.e., the reversalis limited to the amount of the original write-down) so that the newcarrying amount is the lower of the cost and the revised net realizablevalue. This occurs, for example, when an item of inventory that is carried atnet realizable value because its selling price has declined, is still on hand ina subsequent period and its selling price has increased.Distributing Goods at No Charge or for a Nominal Charge43. A public sector entity may hold inventories whose future economic benefitsor service potential are not directly related to their ability to generate netcash inflows. These types of inventories may arise when a government hasdetermined to distribute certain goods at no charge or for a nominalamount. In these cases, the future economic benefits or service potential ofthe inventory for financial reporting purposes is reflected by the amount theentity would need to pay to acquire the economic benefits or servicepotential if this was necessary to achieve the objectives of the entity. Wherethe economic benefits or service potential cannot be acquired in the market,an estimate of replacement cost will need to be made. If the purpose forwhich the inventory is held changes, then the inventory is valued using theprovisions of paragraph 15.Recognition as an Expense44.When inventories are sold, exchanged, or distributed, the carryingamount of those inventories shall be recognized as an expense in theperiod in which the related revenue is recognized. If there is no relatedrevenue, the expense is recognized when the goods are distributed orthe related service is rendered. The amount of any write-down ofinventories and all losses of inventories shall be recognized as an381IPSAS 12expense in the period the write-down or loss occurs. The amount of anyreversal of any write-down of inventories shall be recognized as areduction in the amount of inventories recognized as an expense in theperiod in which the reversal occurs.45.For a service provider, the point when inventories are recognized asexpenses normally occurs when services are rendered, or upon billing forchargeable services.46.Some inventories may be allocated to other asset accounts, for example,inventory used as a component of self-constructed property, plant, orequipment. Inventories allocated to another asset in this way are recognizedas an expense during the useful life of that asset.Disclosure47.The financial statements shall disclose:(a)The accounting policies adopted in measuring inventories,including the cost formula used;(b)The total carrying amount of inventories and the carryingamount in classifications appropriate to the entity;(c)The carrying amount of inventories carried at fair value lesscosts to sell;(d)The amount of inventories recognized as an expense during theperiod;(e)The amount of any write-down of inventories recognized as anexpense in the period in accordance with paragraph 42;(f)The amount of any reversal of any write-down that isrecognized in the statement of financial performance in theperiod in accordance with paragraph 42;(g)The circumstances or events that led to the reversal of a write-down of inventories in accordance with paragraph 42; and(h)The carrying amount of inventories pledged as security forliabilities.rmation about the carrying amounts held in different classifications ofinventories and the extent of the changes in these assets is useful tofinancial statement users. Common classifications of inventories aremerchandise, production supplies, materials, work-in-progress, and finishedgoods. The inventories of a service provider may be described as work-in-progress.IPSAS 12 382。

国际会计准则（1～41）中英文目录对照

国际会计准则（1～41）中英⽂⽬录对照国际会计准则（1～41）中英⽂⽬录对照1.IAS1：Presentation of Financial Statements《IAS1——财务报表的列报》2.IAS2：Inventories《IAS2——存货》3.IAS3：Consolidated Financial Statements《IAS3——合并财务报表》（已被IAS27和IAS28取代）4.IAS4：Depreciation Accounting《IAS4——折旧会计》（已被IAS16、IAS22和IAS38取代）5.IAS5：Information to Be Disclosed in Financial Statements《IAS5——财务报表中披露的信息》（已被IAS1取代）6.IAS6：Accounting Responses to Changing Prices《IAS6——物价变动会计》（已被IAS15取代）7.IAS7：Cash Flow Statements《IAS7——现⾦流量表》8.IAS8：Accounting Policies, Changes in Accounting Estimates and Errors 《IAS8——当期净损益、重⼤差错和会计政策变更》9.IAS9：Accounting for Research and Development Activities《IAS9——研发活动会计》（已被IAS38取代）10.IAS10：Events after the Balance Sheet Date《IAS10——资产负债表⽇后事项》11.IAS11：Construction Contracts《IAS11——建造合同》12.IAS12：Income Taxes《IAS12——所得税》13.IAS13：Presentation of Current Assets and Current Liabilities 《IAS13——流动资产和流动负债的列报》（已被IAS1取代）14.IAS14：Segment Reporting《IAS14——分部报告》15.IAS15：Information Reflecting the Effects of Changing Prices《IAS15——反映物价变动影响的信息》（2003年已被撤销）16.IAS16：Property, Plant and Equipment《IAS16——不动产、⼚场和设备》17.IAS17：Leases《IAS17——租赁》18.IAS18：Revenue《IAS18——收⼊》19.IAS19：Employee Benefits《IAS19——雇员福利》20.IAS20：Accounting for Government Grants and Disclosure of Government Assistance 《IAS20——政府补助会计和政府援助的披露》21.IAS21：The Effects of Changes in Foreign Exchange Rates《IAS21——汇率变动的影响》22.IAS22：Business Combinations《IAS22——企业合并》（已被IFRS3取代）23.IAS23：Borrowing Costs《IAS23——借款费⽤》24.IAS24：Related Party Disclosures《IAS24——关联⽅披露》25.IAS25：Accounting for Investments《IAS25——投资会计》（已被IAS39 和IAS40取代）26.IAS26：Accounting and Reporting by Retirement Benefit Plans《IAS26——退休福利计划的会计和报告》27.IAS27：Consolidated and Separate Financial Statements《IAS27——合并财务报表及对⼦公司投资会计》28.IAS28：Investments in Associates《IAS28——对联合企业投资会计》29.IAS29：Financial Reporting in Hyperinflationary Economies《IAS29——恶性通货膨胀经济中的财务报告》30.IAS30：Disclosures in the Financial Statements of Banks and Similar Financial Institutions 《IAS30——银⾏和类似⾦融机构财务报表中的披露》31.IAS31：Interests in Joint Ventures《IAS31——合营中权益的财务报告》32.IAS32：Financial Instruments: Disclosure and Presentation《IAS32——⾦融⼯具：披露和列报》33.IAS33：Earnings per Share《IAS33——每股收益》34.IAS34：Interim Financial Reporting《IAS34——中期财务报告》35.IAS35：Discontinuing Operations《IAS35——终⽌经营》（已被IFRS5取代）36.IAS36：Impairment of Assets《IAS36——资产减值》37.IAS37：Provisions, Contingent Liabilities and Contingent Assets 《IAS37——准备、或有负债和或有资产》38.IAS38：Intangible Assets《IAS38——⽆形资产》39.IAS39：Financial Instruments: Recognition and Measurement《IAS39——⾦融⼯具：确认和计量》40.IAS40：Investment Property《IAS40——投资性房地产》41.IAS41：Agriculture《IAS41——农业》国际会计准则中⽂版⽂件格式：Pdf可复制性：可复制TAG标签：会计学点击次数：更新时间：2010-03-30 15:23介绍国际会计准则中⽂版，国际会计准则在2008年做了更新，中⽂版不知道是否同步更新，这个对于会计从业⼈员的帮助很⼤，在⽹上找了很久中⽂版都是2003的⽼版本，不知道楼主上传的版本对我是否有⽤。

国际会计准则第12号——所得税案例讲解

【正确答案】A
二、多选题
1、关于递延所得税资产，下列（）属于计算未来期间可收回的所得税金额。
A、可抵扣暂时性差异
B、未利用的可抵扣亏损结转后期
C、未利用的税款抵减结转后期
D、不可抵扣暂时性差异
【正确答案】ABC
2、下列各项情况，会产生暂时性差异的有（）。
A、购买式企业合并的成本，依据所取得的可辨认资产和负债的公允价值分配计入这些可辨认资产和负债，但计税时不作相应的调整
Y、对 N、错
【正确答案】Y
8、IAS12所得税准则中，允许对递延所得税资产和负债进行折现。（）
Y、对 N、错
【正确答案】N
9、《国际会计准则第21号―汇率变动的影响》要求将某些汇兑差额确认为收益或费用，但没有规定这些差额应在收益表内什么位置列报。（）
Y、对 N、错
【正确答案】Y
一、单选题
1、下列关于应税利润的描述，正确的应为（）。
A、几个期间内根据税务部门制定的规程确定的利润（亏损），据此交付（收回）所得税
B、一个期间内根据财务部门制定的章程确定的利润（亏损），据此交付（收回）所得税
C、一个期间内根据税务部门制定的规程确定的利润（亏损），据此交付（收回）所得税
【正确答案】D
8、只有出现下列（）情况时，一个企业才能抵销当期所得税资产和当期所得税负债。
（1）企业拥有抵销已确认金额的法定行使权；
（2）企业打算以净额基础结算，或同时变现该资产和偿付该负债。
A、（1）
B、（2）
C、（1）（2）
D、不能确S 12所得税准则取代（）年批准的《国际会计准则第12号―所得税会计》。

中国会计准则,国际会计准则

中国会计准则,国际会计准则中国会计准则和国际会计准则（IAS）是两种不同的会计准则体系，它们在会计准则的制定、会计核算方法和财务报告等方面存在一些差异。

本文将从人类的视角出发，对这两种会计准则进行比较和分析。

一、背景介绍中国会计准则是由中国财政部颁布的，适用于中国企业的会计准则体系。

它的制定考虑了中国国情和市场环境的特点，强调保守主义和可比性，以保护投资者的权益和维护金融稳定。

国际会计准则是由国际会计准则理事会（IASB）颁布的，被全球范围内的企业广泛采用。

它的制定目标是实现全球财务报告的比较和一致性，促进跨国投资和国际贸易的发展。

二、会计核算方法的差异中国会计准则和国际会计准则在会计核算方法上存在一些差异。

以固定资产为例，中国会计准则采用成本模式，即固定资产按成本减值后持续计量。

而国际会计准则则采用重新计量模式，即固定资产根据公允价值重新计量。

三、财务报告的差异中国会计准则和国际会计准则在财务报告方面也存在差异。

以财务报表格式为例，中国会计准则要求报表按资产负债表、利润表和现金流量表的顺序编制。

而国际会计准则则没有明确规定报表的编制顺序，但强调财务报表应当提供充分的信息。

四、对投资者的影响中国会计准则和国际会计准则对投资者的影响也存在差异。

中国会计准则注重保护投资者的权益，强调保守主义和可比性，以提高投资者的信任度。

而国际会计准则注重财务报告的比较和一致性，以提供全球范围内的投资机会。

五、未来发展趋势中国会计准则和国际会计准则在未来的发展趋势上也存在一些差异。

中国会计准则正在逐步向国际会计准则靠拢，以提高中国企业的国际竞争力。

而国际会计准则在不断修订和完善，以适应全球经济的发展和变化。

中国会计准则和国际会计准则在制定背景、会计核算方法、财务报告、对投资者的影响以及未来发展趋势等方面存在差异。

了解和掌握这些差异，对于企业和投资者来说都具有重要的意义。

因此，在进行国际贸易和投资时，需要根据具体情况选择合适的会计准则，并遵守相应的规定和要求。

国际会计准则预收

国际会计准则预收
国际会计准则（International Financial Reporting Standards，IFRS）对预收款项进行了规定。

预收款项是指企业在向
客户提供产品或服务之前收到的款项。

根据IFRS，预收款项应当在
收到款项时予以确认，并在相应的产品或服务提供之后逐步转化为
营业收入。

预收款项的确认和转化为营业收入应当符合收入确认的
相关准则，如《收入》（IAS 18）和《合同资产》（IFRS 15）等。

根据IFRS，预收款项应当在资产负债表中列示为负债，因为企
业需要在未来提供相应的产品或服务。

在资产负债表中，预收款项
通常列示为“预收款项”或“预收收入”。

在利润表中，预收款项
的转化为营业收入会影响企业的营业收入和利润。

同时，在现金流
量表中，预收款项的确认和转化为营业收入会影响企业的经营活动
现金流量。

除了财务报表的影响外，预收款项还涉及税收、风险管理等方
面的问题。

在税收方面，预收款项的确认和转化为营业收入可能会
影响企业的纳税额。

在风险管理方面，企业需要合理管理预收款项，避免出现违约或其他风险。

总的来说，根据国际会计准则，预收款项的确认和转化为营业收入涉及多个方面的会计处理和管理问题，企业需要遵循相关的准则和规定，合理处理预收款项，确保财务报表的准确和完整。

国际财务报告准则第12号——在其他主体中权益的披露

在合营安排和联营企业中的权益
（６）报告期末子公司非控制权益累计。
（）７子公司财务信息摘要（见应用指南第１）０段。
重要限制的性质和程度
ｌ．３主体应披露：（）对接触或运用集团资产能力、结算集团负债能１力的重大限制（例如，法定限制、同限制和管制限制）合，
ｌ．５在报告期间内，如果母公司或其任一子公司在没
①对接触或运用集团资产能力、结算集团负债能力
形成重大限制＋的性质和程度（１段）第３； ② 与纳入合并的结构化主体中权益相关的风险的性
质及其变化（１至第１第４段７段）；
况适用本国际财务报告准则：
２为了实现第１所规定的目标，主体应披露：．段（）定在其他主体或安排享有权益性质的重１确中所要判断和假设、确定拥有权益的合营安排类型的重要判断和假设（７第段至第９段）；以及
ｉ计０新２９会１１．
ＭｏｅｎＡｃｏｎｉｇｄｒｃｕｔ海外视窗ｎ
（）有另一主体２％甚至更多的表决权但仍未对４拥０
该主体形成重大影响。
或其他资本性分配、发放或偿还贷款或预付款的保证或
同安排确定、相关活动仅通过合同安排来管控。——译者注２原文为 “ 国际财务报告准则第１号第９段和９段 ” Ｏ２３，但国际财务报告准则第１号没有第９段和９段。经查，计此处误为 “ ０２３估国际财

国际会计准则ias中文版

国际会计准则2003年9月19日国际会计准则(IAS)目录Framework for the Preparation and Presentation of Financial Statements (3)Preface ...................................................................... .............................................................................. . (24)Procedure and Objective of IASB ......................................................................... (27)IAS 1: Presentation of Financial Statements.................................................................... (33)IAS 2: Inventories................................................................... .............................................................................. .55IAS 7: Cash Flow Statements ................................................................... (62)IAS 8: Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (73)IAS 10: Events After the Balance Sheet Date.......................................................................... (82)IAS 11: Construction Contracts .................................................................... .. (93)IAS 12: Income Taxes ........................................................................ (101)IAS 14: Segment Reporting .................................................................... (134)IAS 15: Information Reflecting the Effects of Changing Prices (1)50IAS 16: Property, Plant and Equipment..................................................................... . (155)IAS 17: Leases........................................................................ (169)IAS 18: Revenue ...................................................................... . (18)IAS 19: Employee Benefits...................................................................... (188)IAS 20: Accounting for Government Grants and Disclosure of Government Assistance (227)IAS 21: The Effects of Changes in Foreign Exchange Rates ........................................................................ . (233)IAS 22: Business Combinations.................................................................. .. (244)IAS 23: Borrowing Costs ........................................................................ (270)IAS 24: Related Party Disclosures .................................................................. . (275)IAS 26: Accounting and Reporting by Retirement Benefit Plans (280)IAS 27: Consolidated Financial Statements ................................................................... (288)IAS 28: Investments in Associates ................................................................... . (294)IAS 29: Financial Reporting in Hyperinflationary Economies .................................................................... . (301)IAS 30: Disclosures in the Financial Statements of Banks and Similar Financial Institutions (308)IAS 31: Financial Reporting of Interests in Joint Ventures ..................................................................... (319)IAS 32: Financial Instruments: Disclosure and Presentation.................................................................. (328)IAS 33: Earnings per Share ........................................................................ .. (351)IAS 34: Interim Financial Reporting..................................................................... (365)IAS 35: Discontinuing Operations ................................................................... (376)IAS 36: Impairment of Assets........................................................................ .. (385)IAS 37: Provisions, Contingent Liabilities and Contingent Assets (410)IAS 38: Intangible Assets ....................................................................... . (426)IAS 39: Financial Instruments: Recognition and Measurement................................................................... (452)IAS 40: InvestmentProperty...................................................................... .. (504)IAS 41: Agriculture .................................................................. (520)Framework for the Preparation and Presentation of Financial StatementsFramework for the Preparation and Presentation of Financial Statements架The IASB Framework is a conceptual accounting framework that sets out the concepts that underlie thepreparation and presentation of financial statements for external users. It was approved in 1989. The IASBFramework assists the IASB:.in the development of future International Accounting Standards and in its review of existingInternational Accounting Standards; and.in promoting the harmonisation of regulations, accounting standards and procedures relating to thepresentation of financial statements by providing a basis for reducing the number of alternativeaccounting treatments permitted by International Accounting Standards.In addition, the Framework may assist:.preparers of financial statements in applying International Accounting Standards and in dealing withtopics that have yet to form the subject of an International Accounting Standard;.auditors in forming an opinion as to whether financial statements conform with InternationalAccounting Standards;.users of financial statements in interpreting the information contained in financial statements preparedin conformity with International Accounting Standards; and.those who are interested in the work of IASB, providing them with information about its approach to theformulation of accounting standards.The Framework is not an International Accounting Standard and does not define standards for any particularmeasurement or disclosure issue.In a limited number of cases there may be a conflict between the Framework and a requirement within anInternational Accounting Standard. In those cases where there is a conflict, the requirements of the InternationalAccounting Standard prevail over those of the Framework.世界上许多企业都编制并且向外部使用者呈报财务报表。

会计学中的国际会计准则和跨境业务

会计学中的国际会计准则和跨境业务会计学作为一门重要的商科学科，对于企业的财务管理尤为关键。

在全球化的经济环境下，国际会计准则起着至关重要的作用，帮助企业实现财务报告的标准化和规范化。

与此同时，跨境业务对于企业的发展也具有重要意义。

因此，了解国际会计准则以及跨境业务的相关内容对于会计学学习者和从业者都是必不可少的。

一、国际会计准则的重要性国际会计准则旨在为全球跨国公司提供一个公认的、一致的会计准则框架，以便它们能够在全球范围内进行财务报告。

这样做的目的是增加投资者和其他相关利益相关者的信任，提高市场透明度和公司治理水平。

国际会计准则是由国际会计准则理事会（IASB）制定的，其中最著名的准则就是国际财务报告准则(IFRS)。

国际会计准则的重要性体现在以下几个方面：1. 提供一个全球通用的会计语言：不同国家的会计准则存在差异，这给跨国公司在财务报告和合并等方面带来了困扰。

国际会计准则的出现，为全球投资者和利益相关者提供了一个共同的沟通桥梁，降低了信息不对称的风险。

2. 增加投资者信任：国际会计准则的制定过程注重公开透明，充分考虑了各方的意见和利益。

这种透明性和公正性增加了投资者对公司财务信息的信任，提高了投资者对企业的投资意愿。

3. 提高市场的透明度：国际会计准则要求公司提供更详细、准确、一致的财务信息，这样可以增加投资者对企业的了解程度，提高市场的透明度。

透明度的提高有助于市场的有效运行，减少了信息不对称可能引发的市场失灵。

二、跨境业务的挑战和机遇随着全球化的加深和信息技术的发展，跨境业务已成为许多企业拓展市场和提高竞争力的重要手段。

跨境业务包括国际贸易、海外投资、境外上市等，但也面临着一些挑战和风险。

1. 不同的法律和税务环境：不同国家的法律和税务体系存在差异，跨境业务涉及到的合同和协议需要遵守各国的法律法规。

同时，不同国家的税收政策和税率也会影响到企业的利润。

因此，在跨境业务中，企业需要充分了解和应对不同国家的法律和税务环境。

42个国际会计准则

42个国际会计准则42个国际会计准则是国际会计准则委员会（International Accounting Standards Board，IASB）发布的一系列规范，旨在为全球范围内的企业提供统一的会计准则。

这些准则涵盖了各个方面的会计处理和披露要求，对于确保财务报告的准确性和可比性起到了重要的作用。

接下来将介绍其中一些重要的准则。

IAS 1《财务报表展示》规定了财务报表的编制和展示要求。

该准则规定了财务报表的基本要素，如资产、负债、所有者权益、收入和费用，并规定了报表的格式和披露要求，以确保财务报表的真实和公正。

IAS 16《固定资产》规定了固定资产的会计处理和披露要求。

该准则明确了固定资产的初始计量、后续计量和资产减值测试，并规定了折旧和摊销的方法，以确保固定资产在财务报表中得到正确的反映。

第三，IAS 36《资产减值》规定了资产减值测试的要求。

该准则要求企业在每个会计期末对资产进行减值测试，以确定其是否有发生减值的迹象。

如果有减值迹象，企业需要根据减值测试的结果进行相应的减值准备。

第四，IAS 38《无形资产》规定了无形资产的会计处理和披露要求。

该准则明确了无形资产的初始计量和后续计量，以及无形资产的摊销和资产减值测试的方法，确保无形资产在财务报表中得到正确的反映。

第五，IAS 37《拨备、资产负债和担保》规定了拨备、资产负债和担保的会计处理和披露要求。

该准则要求企业根据相关法规和会计准则的规定，对潜在负债进行计量和披露，并对可能的拨备进行估计。

第六，IAS 12《所得税》规定了所得税的会计处理和披露要求。

该准则明确了企业在财务报表中计量和披露所得税负债和所得税资产的方法，以确保所得税在财务报表中得到正确的反映。

除了上述几个准则外，还有许多其他重要的国际会计准则，如IAS 2《存货》、IAS 7《现金流量表》、IAS 17《租赁》、IAS 18《收入》等。

每个准则都有其独特的会计处理和披露要求，旨在确保财务报表的准确性和可比性。

ifric 12准则

ifric 12准则IFRIC 12准则是指“收购本公司股份中的股权”，是财务会计国际准则委员会（IFRS）发布的一项标准。

IFRIC 12准则旨在解决公司在收购本公司股份中的股权交易中出现的会计问题。

IFRIC 12准则主要涉及以下三个方面的内容：1. 股份代价的确认在进行股权交易时，公司需要支付代价，该代价可能是现金或其他非现金资产。

IFRC 12准则要求对于以股份代价进行的收购交易，应当确认被收购公司的净资产价值，而不是确认被收购公司的股价。

具体来说，这意味着，应当根据被收购公司的财务报表中清晰地标明的每一项负债和资产来计算净资产价值，而不是根据收购交易中股权的股价来计算。

2. 股权权益和非控制权益的会计处理在股权交易中，被收购公司的原股东将一部分或全部的股权转让给收购公司，但仍然需要进行相关的会计处理。

IFRIC 12准则要求将被收购公司股权被收购前的股权权益和股权收益计入权益部分，并将股权被收购后的股权权益和股权收益计入非控制权益部分。

这样，可以保证在收购交易中保持股权或投资的相关所有者享有相关的股权权益和股权收益。

3. 非货币性质交易的会计处理在许多情况下，股权交易的代价是非货币性质交易的。

例如，股份代价可能由公司的固定资产或其他非现金资产组成。

IFRIC 12准则要求将被收购公司的非货币性质交易的权益价值在交易日期进行确认，并将其计入股权权益或非控制权益。

IFRIC 12准则的实施将对公司的会计处理和报告产生影响。

需要注意的是，IFRIC 12准则仅适用于收购本公司股份中的股权交易，不适用于其他类型的合并或收购交易。

因此，对于其他类型的合并或收购交易，可能需要参考其他会计准则进行会计处理。

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对国际会计准则第21号——汇率变动的影响（1993年修订）的改进建议11本文由上海国家会计学院中国注册会计师研究与发展中心汪珺翻译、丁度校译。

其中“征询意见”、“主要变动摘要”和“正文”第1条到第15条在实习生冷冰翻译的基础之上进行翻译。

国际会计准则第21号——汇率变动的影响（200X年修订）征询意见理事会将特别欢迎对下列问题的回答。

意见中最好能指明有关的准则段落，包含明晰的基本原理，并在合适的地方提出备选措辞的建议。

问题1您是否同意将功能货币定义为“实体经营所处的主要经济环境中的货币”的建议，以及第7段至12段中所建议的确定实体功能货币的指南？问题2您是否同意，报告实体（无论是集团还是孤立实体）应当被允许按其选择的任意一种（或几种）货币列报其财务报表？问题3您是否同意，所有实体在将其财务报表折算成列报货币时，都应当使用与为将其纳入报告实体财务报表而对国外经营进行折算时所要求采用的方法一样的方法（参见第37、40段）？问题4您是否同意，撤销IAS21第21段中将某些汇兑差额予以资本化的允许选用的处理方法？问题5您是否同意，并购国外经营产生的：（1）商誉和（2）对资产和负债的公允价值调整应作为该国外经营的资产和负债，并按期末汇率进行折算（参见第45段）？主要改动摘要主要的改动建议有：●在IAS21的范围中删除已纳入《国际会计准则第39号——金融工具：确认和计量》范围的外币衍生工具。

●以两个新概念代替IAS21中的“报告货币”概念：功能货币（实体用以计量其财务报表项目的货币）和列报货币（实体用以列报其财务报表的货币）。

术语“功能货币”用以替代“计量货币”（《解释公告第19号——报告货币：IAS21和IAS29下财务报表的计量与列报》中所使用的术语），因为二者的含义本质上相同，但功能货币更常用。

●要求每个实体——无论是孤立实体、集团内的母公司还是集团内的某个经营（例如子公司、联营企业或分支机构）——确定其功能货币并以该功能货币计量其经营成果和财务状况。

理事会建议将功能货币定义为“实体经营所处的主要经济环境中的货币”，并将SIC-19中如何确定计量货币的指南中的一部分内容并入IAS21。

理事会还建议，较之于对交易进行计价的货币，对决定交易定价的经济中的货币应更为看重。

因此：⏹实体（无论是孤立实体还是集团内的经营）无权自由选择功能货币。

⏹实体不得以诸如选用一种稳定货币（例如其母公司的功能货币）作为其功能货币等理由拒绝按照《国际会计准则第29号——恶性通货膨胀经济中的财务报告》的规定重述其财务报表。

●将IAS21中关于区分报告实体经营整体组成部分的国外经营（以下简称“构成整体的国外经营”）和国外实体的规定，修改为表明实体功能货币的迹象的组成部分。

因此：⏹不再区别构成整体的国外经营与国外实体。

更确切地说，原先被归类为构成整体的国外经营的实体将使用与报告实体相同的功能货币。

⏹国外经营只需一种折算方法——即IAS21中以前所规定的适用于国外实体的折算方法。

⏹删除了IAS21中的第23至29段——它们涉及了构成整体的国外经营与国外实体的区别，并具体说明了对前者采用的折算方法。

●撤销IAS21第21段中将某些汇兑差额予以资本化的允许选用的处理方法。

●以功能货币变动应在未来进行会计核算的新规定，代替了IAS21第39段和40段中关于国外经营分类变动（现在这一概念是多余的）的规定。

●要求将在并购国外经营过程中产生的商誉及对资产和负债的公允价值调整，作为被并购实体资产和负债的一部分，并按期末汇率进行折算。

●将IAS21中关于套期的内容转到《国际会计准则第39号——金融工具：确认和计量》中。

●允许报告实体（无论是集团还是孤立实体）按其选用的任意一种（或几种）货币列报其财务报表。

●要求实体（无论是孤立实体、集团母公司还是集团内的某个经营）在将其经营成果和财务状况从功能货币折算成列报货币时，使用与IAS21规定的为将其纳入报告实体财务报表而对国外经营进行折算时所采用方法相同的方法。

●要求按以下规定折算比较金额：（1）对于功能货币不是恶性通货膨胀经济中的货币的实体而言：①比较资产负债表中的资产和负债，按该资产负债表日的期末汇率折算（即上年比较数据按上年期末汇率折算）。

②比较收益表中的收入和费用项目按交易发生日汇率折算（即上年比较数据按上年的实际汇率或平均汇率折算）。

（2）对于功能货币是恶性通货膨胀经济中的货币、并且比较金额也被折算成恶性通货膨胀经济中的货币的实体而言，所有金额（包括资产负债表和收益表项目）都按最近列报的资产负债表的期末汇率进行折算（即根据期后物价水平变动进行调整后的上年比较数据，按本年期末汇率折算）。

（3）对于功能货币是恶性通货膨胀经济中的货币、但比较期间金额被折算成非恶性通货膨胀经济中的货币的实体而言，所有金额即为以前年度财务报表中列报的金额（即既不根据期后物价水平变动进行调整，也不根据期后汇率变动进行调整）。

这种折算方法既适用于为将其纳入报告实体财务报表而对国外经营的财务报表进行的折算，也适用于将实体的财务报表折算成一种不同的列报货币。

●按《解释公告第30号——报告货币：从计量货币到列报货币的折算》的规定，在使用的折算方法不同于前两段中所描述的方法或者按功能货币或列报货币之外的货币列示其他补充信息（诸如整套财务报表的摘录）的情况下，要求披露的信息大部分已包括在IAS21中。

●撤销《解释公告第11号——外汇：严重货币贬值所导致的损失的资本化》。

这是由于上文提到的IAS21第21段允许选择的处理方法被建议撤销并且SIC-11又是对该方法的解释。

●撤销《解释公告第19号——报告货币：IAS21和IAS29下财务报表的计量与列报》和《解释公告第30号——报告货币：从计量货币到列报货币的折算》，并且将其（受上述变动影响的）规定并入修订后的IAS21。

本征求意见稿对国际会计准则第21号的改动很大。

因此，为了便于阅读，本征求意见稿以“清样稿”的形式而不是“标记”改动的形式列示。

目录对国际会计准则第21号——汇率变动的影响（200X年修订）目的范围………………………………………………………………………………段落1- 5定义 (6)对定义的详细说明………………………………………………………………………7-1 4 功能货币………………………………………………………………………………7-1 2 对国外经营的投资净额…………………………………………………………………1 3 货币性项目………………………………………………………………………………1 4 本准则规定方法的摘要…………………………………………………………15-17 按功能货币报告外币交易……………………………………………………18-35 初始确认………………………………………………………………………………18-20 在以后资产负债表日的报告………………………………………………………21-24 汇兑差额的确认……………………………………………………………………25-3 2 实体功能货币的变动……………………………………………………………………33-3 5 功能货币以外的列报货币的使用…………………………………………36-47 折算为列报货币……………………………………………………………………36-4 1国外经营的折算..............................................................................42-4 5 国外经营的处置..............................................................................46-47 所有汇兑差额的纳税影响 (48)披露...................................................................................................49-5 5 生效日期 (56)附录：结论依据（200X修订版）国际会计准则第21号——汇率变动的影响(200X年修订)本准则中以粗体标示的段落，应与本准则中的背景资料和实施指南以及《国际会计准则公告前言》的内容一并阅读。

国际会计准则不拟应用于不重要的项目（参见《前言》第12段）。

目的实体的外币活动可能有两种方式，它可能进行外币交易或拥有国外经营。

另外，实体可能按外币列报其财务报表。

本准则旨在规定如何将外币交易和国外经营反映在实体的财务报表中，以及如何将财务报表折算成列报货币。

主要问题是使用何种汇率或哪几种货币以及如何在财务报表中报告汇率变动的影响。

范围1．本准则适用于：1（1）外币交易和余额的会计核算，但不包括《国际会计准则第39号——金融工具：确认和计量》范围内的衍生工具交易和余额；（2）对国外经营的经营成果和财务状况所进行的折算。

这些财务报表通过合并、比例合并或通过权益法包括在实体的财务报表中；（3）将实体的经营成果和财务状况折算成列报货币。

2．《国际会计准则第39号——金融工具：确认和计量》涉及许多外币衍生工具的会计处理，因此这些内容被排除在本准则范围以外。

但是，那些未包括在IAS39范围内的外币衍生工具（例如一些嵌入其他合约的外币衍生工具）则包括在本准则范围内。

此外，如果实体的财务报表包含衍生工具和其他金融工具的金额，则在以外币列报的财务报表中对这些金额进行的折算由本准则规范。

3．本准则不涉及外币项目的套期会计，包括对国外经营的投资净额进行套期。

套期会计由《国际会计准则第39号——金融工具：确认和计量》规范。

4．本准则涉及实体的以外币列报的财务报表，并对由此形成的财务报表被描述为遵循了国际财务报告准则进行了规定。

如果将财务信息折算为外币不能满足这些要求，本准则1同时参见《解释公告第7号—引入欧元》。

具体说明了应披露的信息。

5．本准则不涉及现金流量表中由外币交易形成的现金流量的列报或国外经营现金流量的折算问题（参见《国际会计准则第7号－现金流量表》）。

定义6. 本准则使用的下列术语，其含义为：功能货币，指实体经营所处的主要经济环境中的货币。

外币，指实体功能货币以外的货币。

列报货币，指列报财务报表的货币。

汇率，指两种货币兑换的比率。

即期汇率，指立即交割的汇率。

期末汇率，指资产负债表日的即期汇率。

汇兑差额，指以不同的汇率将一定数量单位的一种货币折算成另外一种货币而产生的差额。

国外经营，指经营场所或经营活动在报告实体所在国以外的国家或采用报告实体所使用货币以外的货币的子公司、联营企业、合营企业或报告实体的分支机构等实体。

对国外经营的投资净额，指报告实体在国外经营净资产中享有的权益金额。