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 standards

IASB

principle based, but limited guidance and were difficult to apply to complex transactions.

FASB

too many guidance, but lack of consistent principles in many cases.

Objectives for the new standards

A 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 & IAS

28

✗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 potential

customers

IFRS 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 5

Step 1 –辨认合约Identify the contract C ontract para 9 criteria 8

If 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 identified

The entity can identify each party’s rights and the contract has commercial substance Collection of consideration is probable

Contracts with customers must meet ALL of these criteria

Step 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.