国际会计准则_可下载打印资料
国际会计准则2007英文版BV16_IFRS08
IFRS 8 International Financial Reporting Standard 8Operating SegmentsIAS 14 Segment Reporting was issued by the International Accounting Standards Committee in August 1997. It replaced IAS 14 Reporting Financial Information by S egment (issued in August 1981 and reformatted in 1994).In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.IAS 14 was subsequently amended by the following pronouncements:•IAS2Inventories (issued December 2003)•IAS8Accounting Policies, Changes in Estimates and Errors (issued December 2003)•IAS16Property, Plant and Equipment (issued December 2003)•IFRS3Business Combinations (issued March 2004)•IFRS5Non-current Assets Held for Sale and Discontinued Operations (issued March 2004)•IFRS7Financial Instruments: Disclosures (issued August 2005).In November 2006 the IASB issued IFRS 8 Operating Segments, which replaced IAS 14.© IASCF713IFRS 8714© IASCF C ONTENTSparagraphs INTRODUCTIONIN1–IN18INTERNATIONAL FINANCIAL REPORTING STANDARD 8OPERATING SEGMENTSCORE PRINCIPLE1SCOPE2–4OPERATING SEGMENTS5–10REPORTABLE SEGMENTS11–19Aggregation criteria12Quantitative thresholds13–19DISCLOSURE20–24General information22Information about profit or loss, assets and liabilities23–24MEASUREMENT25–30Reconciliations28Restatement of previously reported information29–30ENTITY-WIDE DISCLOSURES31–34Information about products and services32Information about geographical areas33Information about major customers34TRANSITION AND EFFECTIVE DATE35–36WITHDRAWAL OF IAS 1437APPENDICESA Defined termB Amendments to other IFRSsAPPROVAL OF IFRS 8 BY THE BOARDBASIS FOR CONCLUSIONSIMPLEMENTATION GUIDANCEIFRS 8 International Financial Reporting Standard 8 Operating S egments (IFRS 8) is set out in paragraphs 1–37 and Appendices A and B. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. Definitions of terms are given in the Glossary for International Financial Reporting Standards. IFRS 8 should be read in the context of its core principle and the Basis for Conclusions, the Preface to International Financial Reporting S tandards and the Framework for the Preparation and Presentation of Financial S tatements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.© IASCF715IFRS 8IntroductionReasons for issuing the IFRSIN1International Financial Reporting Standard 8 Operating egments sets out requirements for disclosure of information about an entity’s operating segments and also about the entity’s products and services, the geographical areas in which it operates, and its major customers.IN2Achieving convergence of accounting standards around the world is one of the prime objectives of the International Accounting Standards Board. In pursuit of that objective, the Board and the Financial Accounting Standards Board (FASB) in the United States have undertaken a joint short-term project with the objective of reducing differences between International Financial Reporting Standards (IFRSs) and US generally accepted accounting principles (US GAAP) that are capable of resolution in a relatively short time and can be addressed outside major projects.One aspect of that project involves the two boards considering each other’s recent standards with a view to adopting high quality financial reporting solutions.The IFRS arises from the IASB’s consideration of FASB Statement No.131 Disclosures about S egments of an Enterprise and Related Information (SFAS 131) issued in 1997, compared with IAS 14 S egment Reporting, which was issued in substantially its present form by the IASB’s predecessor body, the International Accounting Standards Committee, in 1997.IN3The IFRS achieves convergence with the requirements of SFAS 131, except for minor differences listed in paragraph BC60 of the Basis for Conclusions.The wording of the IFRS is the same as that of SFAS 131 except for changes necessary to make the terminology consistent with that in other IFRSs.Main features of the IFRSIN4The IFRS specifies how an entity should report information about its operating segments in annual financial statements and, as a consequential amendment to IAS 34 Interim Financial Reporting, requires an entity to report selected information about its operating segments in interim financial reports. It also sets out requirements for related disclosures about products and services, geographical areas and major customers.IN5The IFRS requires an entity to report financial and descriptive information about its reportable segments. Reportable segments are operating segments or aggregations of operating segments that meet specified criteria. Operating segments are components of an entity about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. Generally, financial information is required to be reported on the same basis as is used internally for evaluating operating segment performance and deciding how to allocate resources to operating segments.716© IASCFIFRS 8 IN6The IFRS requires an entity to report a measure of operating segment profit or loss and of segment assets. It also requires an entity to report a measure of segment liabilities and particular income and expense items if such measures are regularly provided to the chief operating decision maker. It requires reconciliations of total reportable segment revenues, total profit or loss, total assets, liabilities and other amounts disclosed for reportable segments to corresponding amounts in the entity’s financial statements.IN7The IFRS requires an entity to report information about the revenues derived from its products or services (or groups of similar products and services), about the countries in which it earns revenues and holds assets, and about major customers, regardless of whether that information is used by management in making operating decisions. However, the IFRS does not require an entity to report information that is not prepared for internal use if the necessary information is not available and the cost to develop it would be excessive.IN8The IFRS also requires an entity to give descriptive information about the way the operating segments were determined, the products and services provided by the segments, differences between the measurements used in reporting segment information and those used in the entity’s financial statements, and changes in the measurement of segment amounts from period to period.IN9An entity shall apply this IFRS for annual periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies this IFRS for an earlier period, it shall disclose that fact.Changes from previous requirementsIN10The IFRS replaces IAS 14 S egment Reporting. The main changes from IAS 14 are described below.Identification of segmentsIN11The requirements of the IFRS are based on the information about the components of the entity that management uses to make decisions about operating matters.The IFRS requires identification of operating segments on the basis of internal reports that are regularly reviewed by the entity’s chief operating decision maker in order to allocate resources to the segment and assess its performance. IAS 14 required identification of two sets of segments—one based on related products and services, and the other on geographical areas. IAS 14 regarded one set as primary segments and the other as secondary segments.IN12 A component of an entity that sells primarily or exclusively to other operating segments of the entity is included in the IFRS’s definition of an operating segment if the entity is managed that way. IAS 14 limited reportable segments to those that earn a majority of their revenue from sales to external customers and therefore did not require the different stages of vertically integrated operations to be identified as separate segments.© IASCF717IFRS 8Measurement of segment informationIN13The IFRS requires the amount reported for each operating segment item to be the measure reported to the chief operating decision maker for the purposes of allocating resources to the segment and assessing its performance. IAS 14 required segment information to be prepared in conformity with the accounting policies adopted for preparing and presenting the financial statements of the consolidated group or entity.IN14IAS 14 defined segment revenue, segment expense, segment result, segment assets and segment liabilities. The IFRS does not define these terms, but requires an explanation of how segment profit or loss, segment assets and segment liabilities are measured for each reportable segment.DisclosureIN15The IFRS requires an entity to disclose the following information:(a)factors used to identify the entity’s operating segments, including the basisof organisation (for example, whether management organises the entityaround differences in products and services, geographical areas, regulatoryenvironments, or a combination of factors and whether segments havebeen aggregated), and(b)types of products and services from which each reportable segment derivesits revenues.IN16IAS 14 required the entity to disclose specified items of information about its primary segments. The IFRS requires an entity to disclose specified amounts about each reportable segment, if the specified amounts are included in the measure of segment profit or loss and are reviewed by or otherwise regularly provided to the chief operating decision maker.IN17The IFRS requires an entity to report interest revenue separately from interest expense for each reportable segment unless a majority of the segment’s revenues are from interest and the chief operating decision maker relies primarily on net interest revenue to assess the performance of the segment and to make decisions about resources to be allocated to the segment. IAS 14 did not require disclosure of interest income and expense.IN18The IFRS requires an entity, including an entity with a single reportable segment, to disclose information for the entity as a whole about its products and services, geographical areas, and major customers. This requirement applies, regardless of the entity’s organisation, if the information is not included as part of the disclosures about segments. IAS 14 required the disclosure of secondary segment information for either industry or geographical segments, to supplement the information given for the primary segments.718© IASCFIFRS 8 International Financial Reporting Standard 8Operating SegmentsCore principle1An entity shall disclose information to enable users of its financial statements to evaluate the nature and financial effects of the business activities in which it engages and the economic environments in which it operates.Scope2This IFRS shall apply to:(a)the separate or individual financial statements of an entity:(i)whose debt or equity instruments are traded in a public market(a domestic or foreign stock exchange or an over-the-counter market,including local and regional markets), or(ii)that files, or is in the process of filing, its financial statements with a securities commission or other regulatory organisation for thepurpose of issuing any class of instruments in a public market; and(b)the consolidated financial statements of a group with a parent:(i)whose debt or equity instruments are traded in a public market(a domestic or foreign stock exchange or an over-the-counter market,including local and regional markets), or(ii)that files, or is in the process of filing, the consolidated financial statements with a securities commission or other regulatoryorganisation for the purpose of issuing any class of instruments in apublic market.3If an entity that is not required to apply this IFRS chooses to disclose information about segments that does not comply with this IFRS, it shall not describe the information as segment information.4If a financial report contains both the consolidated financial statements of a parent that is within the scope of this IFRS as well as the parent’s separate financial statements, segment information is required only in the consolidated financial statements.Operating segments5An operating segment is a component of an entity:(a)that engages in business activities from which it may earn revenues andincur expenses (including revenues and expenses relating to transactionswith other components of the same entity),© IASCF719IFRS 8(b)whose operating results are regularly reviewed by the entity’s chiefoperating decision maker to make decisions about resources to be allocatedto the segment and assess its performance, and(c)for which discrete financial information is available.An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues.6Not every part of an entity is necessarily an operating segment or part of an operating segment. For example, a corporate headquarters or some functional departments may not earn revenues or may earn revenues that are only incidental to the activities of the entity and would not be operating segments.For the purposes of this IFRS, an entity’s post-employment benefit plans are not operating segments.7The term ‘chief operating decision maker’ identifies a function, not necessarily a manager with a specific title. That function is to allocate resources to and assess the performance of the operating segments of an entity. Often the chief operating decision maker of an entity is its chief executive officer or chief operating officer but, for example, it may be a group of executive directors or others.8For many entities, the three characteristics of operating segments described in paragraph 5 clearly identify its operating segments. However, an entity may produce reports in which its business activities are presented in a variety of ways.If the chief operating decision maker uses more than one set of segment information, other factors may identify a single set of components as constituting an entity’s operating segments, including the nature of the business activities of each component, the existence of managers responsible for them, and information presented to the board of directors.9Generally, an operating segment has a segment manager who is directly accountable to and maintains regular contact with the chief operating decision maker to discuss operating activities, financial results, forecasts, or plans for the segment. The term ‘segment manager’ identifies a function, not necessarily a manager with a specific title. The chief operating decision maker also may be the segment manager for some operating segments. A single manager may be the segment manager for more than one operating segment. If the characteristics in paragraph 5 apply to more than one set of components of an organisation but there is only one set for which segment managers are held responsible, that set of components constitutes the operating segments.10The characteristics in paragraph 5 may apply to two or more overlapping sets of components for which managers are held responsible. That structure is sometimes referred to as a matrix form of organisation. For example, in some entities, some managers are responsible for different product and service lines worldwide, whereas other managers are responsible for specific geographical areas. The chief operating decision maker regularly reviews the operating results of both sets of components, and financial information is available for both.In that situation, the entity shall determine which set of components constitutes the operating segments by reference to the core principle.720© IASCFIFRS 8 Reportable segments11An entity shall report separately information about each operating segment that:(a)has been identified in accordance with paragraphs 5–10 or results fromaggregating two or more of those segments in accordance withparagraph12, and(b)exceeds the quantitative thresholds in paragraph 13.Paragraphs 14–19 specify other situations in which separate information about an operating segment shall be reported.Aggregation criteria12Operating segments often exhibit similar long-term financial performance if they have similar economic characteristics. For example, similar long-term average gross margins for two operating segments would be expected if their economic characteristics were similar. Two or more operating segments may be aggregated into a single operating segment if aggregation is consistent with the core principle of this IFRS, the segments have similar economic characteristics, and the segments are similar in each of the following respects:(a)the nature of the products and services;(b)the nature of the production processes;(c)the type or class of customer for their products and services;(d)the methods used to distribute their products or provide their services; and(e)if applicable, the nature of the regulatory environment, for example,banking, insurance or public utilities.Quantitative thresholds13An entity shall report separately information about an operating segment that meets any of the following quantitative thresholds:(a)Its reported revenue, including both sales to external customers andintersegment sales or transfers, is 10 per cent or more of the combinedrevenue, internal and external, of all operating segments.(b)The absolute amount of its reported profit or loss is 10 per cent or more ofthe greater, in absolute amount, of (i) the combined reported profit of alloperating segments that did not report a loss and (ii) the combinedreported loss of all operating segments that reported a loss.(c)Its assets are 10 per cent or more of the combined assets of all operatingsegments.Operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements.© IASCF721IFRS 814An entity may combine information about operating segments that do not meet the quantitative thresholds with information about other operating segments that do not meet the quantitative thresholds to produce a reportable segment only if the operating segments have similar economic characteristics and share a majority of the aggregation criteria listed in paragraph 12.15If the total external revenue reported by operating segments constitutes less than75 per cent of the entity’s revenue, additional operating segments shall beidentified as reportable segments (even if they do not meet the criteria in paragraph 13) until at least 75 per cent of the entity’s revenue is included in reportable segments.16Information about other business activities and operating segments that are not reportable shall be combined and disclosed in an ‘all other segments’ category separately from other reconciling items in the reconciliations required by paragraph 28. The sources of the revenue included in the ‘all other segments’category shall be described.17If management judges that an operating segment identified as a reportable segment in the immediately preceding period is of continuing significance, information about that segment shall continue to be reported separately in the current period even if it no longer meets the criteria for reportability in paragraph 13.18If an operating segment is identified as a reportable segment in the current period in accordance with the quantitative thresholds, segment data for a prior period presented for comparative purposes shall be restated to reflect the newly reportable segment as a separate segment, even if that segment did not satisfy the criteria for reportability in paragraph 13 in the prior period, unless the necessary information is not available and the cost to develop it would be excessive.19There may be a practical limit to the number of reportable segments that an entity separately discloses beyond which segment information may become too detailed. Although no precise limit has been determined, as the number of segments that are reportable in accordance with paragraphs 13–18 increases above ten, the entity should consider whether a practical limit has been reached. Disclosure20An entity shall disclose information to enable users of its financial statements to evaluate the nature and financial effects of the business activities in which it engages and the economic environments in which it operates.21To give effect to the principle in paragraph 20, an entity shall disclose the following for each period for which an income statement is presented:(a)general information as described in paragraph 22;(b)information about reported segment profit or loss, including specifiedrevenues and expenses included in reported segment profit or loss,segment assets, segment liabilities and the basis of measurement, asdescribed in paragraphs 23–27; and722© IASCFIFRS 8(c)reconciliations of the totals of segment revenues, reported segment profitor loss, segment assets, segment liabilities and other material segmentitems to corresponding entity amounts as described in paragraph 28.Reconciliations of balance sheet amounts for reportable segments to the entity’s balance sheet amounts are required for each date at which a balance sheet is presented. Information for prior periods shall be restated as described in paragraphs 29 and 30.General information22An entity shall disclose the following general information:(a)factors used to identify the entity’s reportable segments, including thebasis of organisation (for example, whether management has chosen toorganise the entity around differences in products and services,geographical areas, regulatory environments, or a combination of factorsand whether operating segments have been aggregated), and(b)types of products and services from which each reportable segment derivesits revenues.Information about profit or loss, assets and liabilities23An entity shall report a measure of profit or loss and total assets for each reportable segment. An entity shall report a measure of liabilities for each reportable segment if such an amount is regularly provided to the chief operating decision maker. An entity shall also disclose the following about each reportable segment if the specified amounts are included in the measure of segment profit or loss reviewed by the chief operating decision maker, or are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss:(a)revenues from external customers;(b)revenues from transactions with other operating segments of the sameentity;(c)interest revenue;(d)interest expense;(e)depreciation and amortisation;(f)material items of income and expense disclosed in accordance withparagraph 86 of IAS 1 Presentation of Financial Statements;(g)the entity’s interest in the profit or loss of associates and joint venturesaccounted for by the equity method;(h)income tax expense or income; and(i)material non-cash items other than depreciation and amortisation.© IASCF723IFRS 8An entity shall report interest revenue separately from interest expense for each reportable segment unless a majority of the segment’s revenues are from interest and the chief operating decision maker relies primarily on net interest revenue to assess the performance of the segment and make decisions about resources to be allocated to the segment. In that situation, an entity may report that segment’s interest revenue net of its interest expense and disclose that it has done so.24An entity shall disclose the following about each reportable segment if the specified amounts are included in the measure of segment assets reviewed by the chief operating decision maker or are otherwise regularly provided to the chief operating decision maker, even if not included in the measure of segment assets:(a)the amount of investment in associates and joint ventures accounted for bythe equity method, and(b)the amounts of additions to non-current assets* other than financialinstruments, deferred tax assets, post-employment benefit assets (see IAS 19Employee Benefits paragraphs 54–58) and rights arising under insurancecontracts.Measurement25The amount of each segment item reported shall be the measure reported to the chief operating decision maker for the purposes of making decisions about allocating resources to the segment and assessing its performance. Adjustments and eliminations made in preparing an entity’s financial statements and allocations of revenues, expenses, and gains or losses shall be included in determining reported segment profit or loss only if they are included in the measure of the segment’s profit or loss that is used by the chief operating decision maker. Similarly, only those assets and liabilities that are included in the measures of the segment’s assets and segment’s liabilities that are used by the chief operating decision maker shall be reported for that segment. If amounts are allocated to reported segment profit or loss, assets or liabilities, those amounts shall be allocated on a reasonable basis.26If the chief operating decision maker uses only one measure of an operating segment’s profit or loss, the segment’s assets or the segment’s liabilities in assessing segment performance and deciding how to allocate resources, segment profit or loss, assets and liabilities shall be reported at those measures. If the chief operating decision maker uses more than one measure of an operating segment’s profit or loss, the segment’s assets or the segment’s liabilities, the reported measures shall be those that management believes are determined in accordance with the measurement principles most consistent with those used in measuring the corresponding amounts in the entity’s financial statements.27An entity shall provide an explanation of the measurements of segment profit or loss, segment assets and segment liabilities for each reportable segment. At a minimum, an entity shall disclose the following:*For assets classified according to a liquidity presentation, non-current assets are assets that include amounts expected to be recovered more than twelve months after the balance sheet date. 724© IASCFIFRS 8(a)the basis of accounting for any transactions between reportable segments.(b)the nature of any differences between the measurements of the reportablesegments’ profits or losses and the entity’s profit or loss before income taxexpense or income and discontinued operations (if not apparent from thereconciliations described in paragraph 28). Those differences could includeaccounting policies and policies for allocation of centrally incurred coststhat are necessary for an understanding of the reported segmentinformation.(c)the nature of any differences between the measurements of the reportablesegments’ assets and the entity’s assets (if not apparent from thereconciliations described in paragraph 28). Those differences could includeaccounting policies and policies for allocation of jointly used assets that arenecessary for an understanding of the reported segment information.(d)the nature of any differences between the measurements of the reportablesegments’ liabilities and the entity’s liabilities (if not apparent from thereconciliations described in paragraph 28). Those differences could includeaccounting policies and policies for allocation of jointly utilised liabilitiesthat are necessary for an understanding of the reported segmentinformation.(e)the nature of any changes from prior periods in the measurement methodsused to determine reported segment profit or loss and the effect, if any, ofthose changes on the measure of segment profit or loss.(f)the nature and effect of any asymmetrical allocations to reportablesegments. For example, an entity might allocate depreciation expense to asegment without allocating the related depreciable assets to that segment.Reconciliations28An entity shall provide reconciliations of all of the following:(a)the total of the reportable segments’ revenues to the entity’s revenue.(b)the total of the reportable segments’ measures of profit or loss to theentity’s profit or loss before tax expense (tax income) and discontinuedoperations. However, if an entity allocates to reportable segments itemssuch as tax expense (tax income), the entity may reconcile the total of thesegments’ measures of profit or loss to the entity’s profit or loss after thoseitems.(c)the total of the reportable segments’ assets to the entity’s assets.(d)the total of the reportable segments’ liabilities to the entity’s liabilities ifsegment liabilities are reported in accordance with paragraph 23.(e)the total of the reportable segments’ amounts for every other material itemof information disclosed to the corresponding amount for the entity.© IASCF725。
国际会计准则IAS_10英文版
IAS 10 International Accounting Standard 10Events after the Reporting PeriodThis version includes amendments resulting from IFRSs issued up to 17 January 2008.IAS 10 Events After the Ba la nce Sheet Da te was issued by the International Accounting Standards Committee in May 1999. It replaced those parts of IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (originally issued June 1978, reformatted 1994) that were not replaced by IAS 37 (issued September 1998).In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.In December 2003 the IASB issued a revised IAS 10 with a modified title—Events after the Balance Sheet Date.IAS 10 was amended by the following IFRSs:•IFRS5Non-Current Assets Held for Sale and Discontinued Operations (issued March 2004).•IAS1Presentation of Financial Statements (revised September 2007)As a result of the changes in terminology made by IAS 1 in 2007, the title of IAS 10 was changed to Events after the Reporting Period.The following Interpretation refers to IAS 10:•SIC-7 Introduction of the Euro (issued May 1998 and subsequently amended).© IASCF1035IAS 101036© IASCF C ONTENTSparagraphs INTRODUCTIONIN1–IN4INTERNATIONAL ACCOUNTING STANDARD 10EVENTS AFTER THE REPORTING PERIODOBJECTIVE1SCOPE2DEFINITIONS3–7RECOGNITION AND MEASUREMENT8–13Adjusting events after the reporting period8–9Non-adjusting events after the reporting period10–11Dividends12–13GOING CONCERN14–16DISCLOSURE17–22Date of authorisation for issue17–18Updating disclosure about conditions at the end of the reporting period19–20Non-adjusting events after the reporting period21–22EFFECTIVE DATE23WITHDRAWAL OF IAS 10 (REVISED 1999)24APPENDIXAmendments to other pronouncementsAPPROVAL OF IAS 10 BY THE BOARDBASIS FOR CONCLUSIONSIAS 10 International Accounting Standard 10 Events after the Reporting Period (IAS 10) is set out in paragraphs 1–24 and the Appendix. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 10 should be read in the context of its objective and the Basis for Conclusions, the Prefa ce to Interna tiona l Fina ncia l Reporting Sta nda rds and the Fra mework for the Prepa ra tion a nd Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.© IASCF1037IAS 10IntroductionIN1International Accounting Standard 10 Events a fter the Reporting Period (IAS 10)* replaces IAS 10 Events After the Balance Sheet Date (revised in 1999) and should be applied for annual periods beginning on or after 1 January 2005. Earlier application is encouraged.Reasons for revising IAS 10IN2The International Accounting Standards Board developed this revised IAS 10 as part of its project on Improvements to International Accounting Standards.The project was undertaken in the light of queries and criticisms raised in relation to the Standards by securities regulators, professional accountants and other interested parties. The objectives of the project were to reduce or eliminate alternatives, redundancies and conflicts within the Standards, to deal with some convergence issues and to make other improvements.IN3For IAS 10 the Board’s main objective was a limited clarification of the accounting for dividends declared after the reporting period. The Board did not reconsider the fundamental approach to the accounting for events after the reporting period contained in IAS 10.The main changesIN4The main change from the previous version of IAS 10 was a limited clarification of paragraphs 12 and 13 (paragraphs 11 and 12 of the previous version of IAS 10).As revised, those paragraphs state that if an entity declares dividends after the reporting period, the entity shall not recognise those dividends as a liability at the end of the reporting period.*In September 2007 the IASB amended the title of IAS 10 from Events after the Balance Sheet Date to Events a fter the Reporting Period as a consequence of the revision of IAS 1 Presenta tion of Fina ncia l Statements in 2007.1038© IASCFIAS 10 International Accounting Standard 10Events after the Reporting PeriodObjective1The objective of this Standard is to prescribe:(a)when an entity should adjust its financial statements for events after thereporting period; and(b)the disclosures that an entity should give about the date when thefinancial statements were authorised for issue and about events after thereporting period.The Standard also requires that an entity should not prepare its financial statements on a going concern basis if events after the reporting period indicate that the going concern assumption is not appropriate.Scope2This Standard shall be applied in the accounting for, and disclosure of, events after the reporting period.Definitions3The following terms are used in this Standard with the meanings specified:Events after the reporting period are those events, favourable and unfavourable, that occur between the end of the reporting period and the date when the financial statements are authorised for issue. Two types of events can be identified:(a)those that provide evidence of conditions that existed at the end of thereporting period (adjusting events after the reporting period); and(b)those that are indicative of conditions that arose after the reporting period(non-adjusting events after the reporting period).4The process involved in authorising the financial statements for issue will vary depending upon the management structure, statutory requirements and procedures followed in preparing and finalising the financial statements.© IASCF1039IAS 105In some cases, an entity is required to submit its financial statements to its shareholders for approval after the financial statements have been issued. In such cases, the financial statements are authorised for issue on the date of issue, not the date when shareholders approve the financial statements.ExampleThe management of an entity completes draft financial statements for the yearto 31 December 20X1 on 28 February 20X2. On 18 March 20X2, the board ofdirectors reviews the financial statements and authorises them for issue.The entity announces its profit and selected other financial information on19March 20X2. The financial statements are made available to shareholdersand others on 1 April 20X2. The shareholders approve the financial statementsat their annual meeting on 15 May 20X2 and the approved financial statementsare then filed with a regulatory body on 17 May 20X2.The financial statements are authorised for issue on 18 March 20X2 (date of boardauthorisation for issue).6In some cases, the management of an entity is required to issue its financial statements to a supervisory board (made up solely of non-executives) for approval.In such cases, the financial statements are authorised for issue when the management authorises them for issue to the supervisory board.ExampleOn 18 March 20X2, the management of an entity authorises financialstatements for issue to its supervisory board. The supervisory board is made upsolely of non-executives and may include representatives of employees andother outside interests. The supervisory board approves the financialstatements on 26 March 20X2. The financial statements are made available toshareholders and others on 1 April 20X2. The shareholders approve thefinancial statements at their annual meeting on 15 May 20X2 and the financialstatements are then filed with a regulatory body on 17 May 20X2.The financial statements are authorised for issue on 18 March 20X2 (date of managementauthorisation for issue to the supervisory board).7Events after the reporting period include all events up to the date when the financial statements are authorised for issue, even if those events occur after the public announcement of profit or of other selected financial information.Recognition and measurementAdjusting events after the reporting period8An entity shall adjust the amounts recognised in its financial statements to reflect adjusting events after the reporting period.1040© IASCFIAS 10 9The following are examples of adjusting events after the reporting period that require an entity to adjust the amounts recognised in its financial statements, or to recognise items that were not previously recognised:(a)the settlement after the reporting period of a court case that confirms thatthe entity had a present obligation at the end of the reporting period.The entity adjusts any previously recognised provision related to this courtcase in accordance with IAS 37 Provisions, Contingent Liabilities and ContingentAssets or recognises a new provision. The entity does not merely disclose acontingent liability because the settlement provides additional evidencethat would be considered in accordance with paragraph 16 of IAS 37.(b)the receipt of information after the reporting period indicating that anasset was impaired at the end of the reporting period, or that the amountof a previously recognised impairment loss for that asset needs to beadjusted. For example:(i)the bankruptcy of a customer that occurs after the reporting periodusually confirms that a loss existed at the end of the reporting periodon a trade receivable and that the entity needs to adjust the carryingamount of the trade receivable; and(ii)the sale of inventories after the reporting period may give evidence about their net realisable value at the end of the reporting period.(c)the determination after the reporting period of the cost of assetspurchased, or the proceeds from assets sold, before the end of the reportingperiod.(d)the determination after the reporting period of the amount ofprofit-sharing or bonus payments, if the entity had a present legal orconstructive obligation at the end of the reporting period to make suchpayments as a result of events before that date (see IAS 19 Employee Benefits).(e)the discovery of fraud or errors that show that the financial statements areincorrect.Non-adjusting events after the reporting period10An entity shall not adjust the amounts recognised in its financial statements to reflect non-adjusting events after the reporting period.11An example of a non-adjusting event after the reporting period is a decline in market value of investments between the end of the reporting period and the date when the financial statements are authorised for issue. The decline in market value does not normally relate to the condition of the investments at the end of the reporting period, but reflects circumstances that have arisen subsequently.Therefore, an entity does not adjust the amounts recognised in its financial statements for the investments. Similarly, the entity does not update the amounts disclosed for the investments as at the end of the reporting period, although it may need to give additional disclosure under paragraph 21.© IASCF1041IAS 10Dividends12If an entity declares dividends to holders of equity instruments (as defined in IAS32 Financial Instruments: Presentation) after the reporting period, the entity shall not recognise those dividends as a liability at the end of the reporting period.13If dividends are declared (ie the dividends are appropriately authorised and no longer at the discretion of the entity) after the reporting period but before the financial statements are authorised for issue, the dividends are not recognised asa liability at the end of the reporting period because they do not meet the criteriaof a present obligation in IAS 37. Such dividends are disclosed in the notes in accordance with IAS 1 Presentation of Financial Statements.Going concern14An entity shall not prepare its financial statements on a going concern basis if management determines after the reporting period either that it intends to liquidate the entity or to cease trading, or that it has no realistic alternative but to do so.15Deterioration in operating results and financial position after the reporting period may indicate a need to consider whether the going concern assumption is still appropriate. If the going concern assumption is no longer appropriate, the effect is so pervasive that this Standard requires a fundamental change in the basis of accounting, rather than an adjustment to the amounts recognised within the original basis of accounting.16IAS 1 specifies required disclosures if:(a)the financial statements are not prepared on a going concern basis; or(b)management is aware of material uncertainties related to events orconditions that may cast significant doubt upon the entity’s ability tocontinue as a going concern. The events or conditions requiring disclosuremay arise after the reporting period.DisclosureDate of authorisation for issue17An entity shall disclose the date when the financial statements were authorised for issue and who gave that authorisation. If the entity’s owners or others have the power to amend the financial statements after issue, the entity shall disclose that fact.18It is important for users to know when the financial statements were authorised for issue, because the financial statements do not reflect events after this date. 1042© IASCFIAS 10 Updating disclosure about conditions at the end of thereporting period19If an entity receives information after the reporting period about conditions that existed at the end of the reporting period, it shall update disclosures that relate to those conditions, in the light of the new information.20In some cases, an entity needs to update the disclosures in its financial statements to reflect information received after the reporting period, even when the information does not affect the amounts that it recognises in its financial statements. One example of the need to update disclosures is when evidence becomes available after the reporting period about a contingent liability that existed at the end of the reporting period. In addition to considering whether it should recognise or change a provision under IAS 37, an entity updates its disclosures about the contingent liability in the light of that evidence.Non-adjusting events after the reporting period21If non-adjusting events after the reporting period are material, non-disclosure could influence the economic decisions that users mak e on the basis of the financial statements. Accordingly, an entity shall disclose the following for each material category of non-adjusting event after the reporting period:(a)the nature of the event; and(b)an estimate of its financial effect, or a statement that such an estimatecannot be made.22The following are examples of non-adjusting events after the reporting period that would generally result in disclosure:(a) a major business combination after the reporting period (IFRS 3 BusinessCombinations requires specific disclosures in such cases) or disposing of amajor subsidiary;(b)announcing a plan to discontinue an operation;(c)major purchases of assets, classification of assets as held for sale inaccordance with IFRS 5 Non-current Assets Held for Sa le a nd DiscontinuedOperations, other disposals of assets, or expropriation of major assets bygovernment;(d)the destruction of a major production plant by a fire after the reportingperiod;(e)announcing, or commencing the implementation of, a major restructuring(see IAS 37);(f)major ordinary share transactions and potential ordinary sharetransactions after the reporting period (IAS 33 Earnings per Share requires anentity to disclose a description of such transactions, other than when suchtransactions involve capitalisation or bonus issues, share splits or reverseshare splits all of which are required to be adjusted under IAS 33);© IASCF1043IAS 10(g)abnormally large changes after the reporting period in asset prices orforeign exchange rates;(h)changes in tax rates or tax laws enacted or announced after the reportingperiod that have a significant effect on current and deferred tax assets andliabilities (see IAS 12 Income Taxes);(i)entering into significant commitments or contingent liabilities, forexample, by issuing significant guarantees; and(j)commencing major litigation arising solely out of events that occurred after the reporting period.Effective date23An entity shall apply this Standard for annual periods beginning on or after 1January 2005. Earlier application is encouraged. If an entity applies this Standard for a period beginning before 1 January 2005, it shall disclose that fact.Withdrawal of IAS 10 (revised 1999)24This Standard supersedes IAS 10 Events After the Balance Sheet Date (revised in 1999). 1044© IASCFIAS 10 AppendixAmendments to other pronouncementsThe a mendments in this a ppendix sha ll be a pplied for a nnua l periods beginning on or a fter 1Janua ry2005. If an entity applies this Standard for an earlier period, these amendments shall be applied for that earlier period.* * * * *The a mendments conta ined in this a ppendix when this Sta nda rd wa s revised in 2003 ha ve been incorporated into the relevant IFRSs published in this volume.© IASCF1045IAS 10Approval of IAS 10 by the BoardInternational Accounting Standard 10 Events after the Balance Sheet Date was approved for issue by the fourteen members of the International Accounting Standards Board.Sir David Tweedie ChairmanThomas E Jones Vice-ChairmanMary E BarthHans-Georg BrunsAnthony T CopeRobert P GarnettGilbert GélardJames J LeisenringWarren J McGregorPatricia L O’MalleyHarry K SchmidJohn T SmithGeoffrey WhittingtonTatsumi Yamada1046© IASCFIAS 10 BC Basis for Conclusions onIAS 10 Events after the Reporting Period*This Basis for Conclusions accompanies, but is not part of, IAS 10.IntroductionBC1This Basis for Conclusions summarises the International Accounting Standards Board’s considerations in reaching its conclusions on revising IAS 10 Events After the Balance Sheet Date in 2003. Individual Board members gave greater weight to some factors than to others.BC2In July 2001 the Board announced that, as part of its initial agenda of technical projects, it would undertake a project to improve a number of Standards, including IAS 10. The project was undertaken in the light of queries and criticisms raised in relation to the Standards by securities regulators, professional accountants and other interested parties. The objectives of the Improvements project were to reduce or eliminate alternatives, redundancies and conflicts within Standards, to deal with some convergence issues and to make other improvements. In May 2002 the Board published its proposals in an Exposure Draft of Improvements to International Accounting Standards, with a comment deadline of 16 September 2002. The Board received over 160 comment letters on the Exposure Draft.BC3Because the Board’s intention was not to reconsider the fundamental approach to the accounting for events after the balance sheet date established by IAS 10, this Basis for Conclusions does not discuss requirements in IAS 10 that the Board has not reconsidered.Limited clarificationBC4For this limited clarification of IAS 10 the main change made is in paragraphs 12 and 13 (paragraphs 11 and 12 of the previous version of IAS 10). As revised, those paragraphs state that if dividends are declared after the balance sheet date,† an entity shall not recognise those dividends as a liability at the balance sheet date.This is because undeclared dividends do not meet the criteria of a present obligation in IAS 37 Provisions, Contingent Liabilities and Contingent Assets. The Board discussed whether or not an entity’s past practice of paying dividends could be considered a constructive obligation. The Board concluded that such practices do not give rise to a liability to pay dividends.*In September 2007 the IASB amended the title of IAS 10 from Events after the Balance Sheet Date to Events after the Reporting Period as a consequence of the amendments in IAS 1 Presentation of Financial Statements (as revised in 2007).†IAS1Presentation of Financial Statements (as revised in 2007) replaced the term ‘balance sheet date’with ‘end of the reporting period’.© IASCF1047。
国际会计准则——ias2
IAS 2 International Accounting Standard 2InventoriesThis version includes amendments resulting from IFRSs issued up to 31 December 2008.IAS 2 Inventories was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 2 Valuation and Presentation of Inventories in the Context of the Historical Cost System (originally issued in October 1975).The Standing Interpretations Committee developed SIC-1 Consistency—Different Cost Formulas for Inventories, which was issued in December 1997.Limited amendments to IAS 2 were made in 1999 and 2000.In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.In December 2003 the IASB issued a revised IAS 2, which also replaced SIC-1.Since then IAS 2 has been amended by the following IFRSs:•IFRS8Operating Segments (issued November 2006)*•Improvements to IFRSs (issued May 2008).*The following Interpretation refers to IAS 2:•SIC-32 Intangible Assets—Web Site Costs (issued March 2002 and subsequently amended).*Effective date 1 January 2009© IASCF979IAS 2980© IASCF C ONTENTSparagraphs INTRODUCTIONIN1–IN17INTERNATIONAL ACCOUNTING STANDARD 2INVENTORIESOBJECTIVE1SCOPE2–5DEFINITIONS6–8MEASUREMENT OF INVENTORIES9–33Cost of inventories10–22Costs of purchase11Costs of conversion12–14Other costs15–18Cost of inventories of a service provider19Cost of agricultural produce harvested from biological assets20Techniques for the measurement of cost21–22Cost formulas23–27Net realisable value28–33RECOGNITION AS AN EXPENSE34–35DISCLOSURE36–39EFFECTIVE DATE40WITHDRAWAL OF OTHER PRONOUNCEMENTS41–42APPENDIXAmendments to other pronouncementsAPPROVAL BY THE BOARD OF IAS 2 ISSUED IN DECEMBER 2003BASIS FOR CONCLUSIONSIAS 2 International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1–42 and the Appendix. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 2 should be read in the context of its objective and the Basis for Conclusions, the Pref ace to International Financial Reporting Standards and the Framework f or 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.© IASCF981IAS 2IntroductionIN1International Accounting Standard 2 Inventories (IAS 2) replaces IAS 2 Inventories (revised in 1993) and should be applied for annual periods beginning on or after 1January 2005. Earlier application is encouraged. The Standard also supersedes SIC-1 Consistency—Different Cost Formulas for Inventories.Reasons for revising IAS 2IN2The International Accounting Standards Board developed this revised IAS 2 as part of its project on Improvements to International Accounting Standards.The project was undertaken in the light of queries and criticisms raised in relation to the Standards by securities regulators, professional accountants and other interested parties. The objectives of the project were to reduce or eliminate alternatives, redundancies and conflicts within the Standards, to deal with some convergence issues and to make other improvements.IN3For IAS 2 the Board’s main objective was a limited revision to reduce alternatives for the measurement of inventories. The Board did not reconsider the fundamental approach to accounting for inventories contained in IAS2.The main changesIN4The main changes from the previous version of IAS 2 are described below.Objective and scopeIN5The objective and scope paragraphs of IAS 2 were amended by removing the words ‘held under the historical cost system’, to clarify that the Standard applies to all inventories that are not specifically excluded from its scope.Scope clarificationIN6The Standard clarifies that some types of inventories are outside its scope while certain other types of inventories are exempted only from the measurement requirements in the Standard.IN7Paragraph 3 establishes a clear distinction between those inventories that are entirely outside the scope of the Standard (described in paragraph 2) and those inventories that are outside the scope of the measurement requirements but within the scope of the other requirements in the Standard.982© IASCFIAS 2Scope exemptionsProducers of agricultural and forest products, agricultural produceafter harvest and minerals and mineral productsIN8The Standard does not apply to the measurement of inventories of producers of agricultural and forest products, agricultural produce after harvest, and minerals and mineral products, to the extent that they are measured at net realisable value in accordance with well-established industry practices. The previous version of IAS 2 was amended to replace the words ‘mineral ores’ with ‘minerals and mineral products’ to clarify that the scope exemption is not limited to the early stage of extraction of mineral ores.Inventories of commodity broker-tradersIN9The Standard does not apply to the measurement of inventories of commodity broker-traders to the extent that they are measured at fair value less costs to sell.Cost of inventoriesCosts of purchaseIN10IAS 2 does not permit exchange differences arising directly on the recent acquisition of inventories invoiced in a foreign currency to be included in the costs of purchase of inventories. This change from the previous version of IAS 2 resulted from the elimination of the allowed alternative treatment of capitalising certain exchange differences in IAS 21 The Effects of Changes in Foreign Exchange Rates.That alternative had already been largely restricted in its application by SIC-11 Foreign Exchange—Capitalisation of Losses from Severe Currency Devaluations. SIC-11 has been superseded as a result of the revision of IAS21 in 2003.Other costsIN11Paragraph 18 was inserted to clarify that when inventories are purchased with deferred settlement terms, the difference between the purchase price for normal credit terms and the amount paid is recognised as interest expense over the period of financing.Cost formulasConsistencyIN12The Standard incorporates the requirements of SIC-1 Consistency—Dif erent Cost Formulas for Inventories that an entity use the same cost formula for all inventories having a similar nature and use to the entity. SIC-1 is superseded.Prohibition of LIFO as a cost formulaIN13The Standard does not permit the use of the last-in, first-out (LIFO) formula to measure the cost of inventories.© IASCF983IAS 2Recognition as an expenseIN14The Standard eliminates the reference to the matching principle.IN15The Standard describes the circumstances that would trigger a reversal of a write-down of inventories recognised in a prior period.DisclosureInventories carried at fair value less costs to sellIN16The Standard requires disclosure of the carrying amount of inventories carried at fair value less costs to sell.Write-down of inventoriesIN17The Standard requires disclosure of the amount of any write-down of inventories recognised as an expense in the period and eliminates the requirement to disclose the amount of inventories carried at net realisable value.984© IASCFIAS 2 International Accounting Standard 2InventoriesObjective1The objective of this Standard is to prescribe the accounting treatment for inventories. A primary issue in accounting for inventories is the amount of cost to be recognised as an asset and carried forward until the related revenues are recognised. This Standard provides guidance on the determination of cost and its subsequent recognition as an expense, including any write-down to net realisable value. It also provides guidance on the cost formulas that are used to assign costs to inventories.Scope2This Standard applies to all inventories, except:(a)work in progress arising under construction contracts, including directlyrelated service contracts (see IAS 11 Construction Contracts);(b)financial instruments (see IAS 32 Financial Instruments: Presentation andIAS39 Financial Instruments: Recognition and Measurement); and(c)biological assets related to agricultural activity and agricultural produce atthe point of harvest (see IAS 41 Agriculture).3This Standard does not apply to the measurement of inventories held by:(a)producers of agricultural and forest products, agricultural produce afterh arvest, and minerals and mineral products, to th e extent th at th ey aremeasured at net realisable value in accordance with well-establish edpractices in those industries. When such inventories are measured at netrealisable value, changes in that value are recognised in profit or loss in theperiod of the change.(b)commodity broker-traders who measure their inventories at fair value lesscosts to sell. When such inventories are measured at fair value less costs tosell, changes in fair value less costs to sell are recognised in profit or loss inthe period of the change.4The inventories referred to in paragraph 3(a) are measured at net realisable value at certain stages of production. This occurs, for example, when agricultural crops have been harvested or minerals have been extracted and sale is assured under a forward contract or a government guarantee, or when an active market exists and there is a negligible risk of failure to sell. These inventories are excluded from only the measurement requirements of this Standard.5Broker-traders are those who buy or sell commodities for others or on their own account. The inventories referred to in paragraph 3(b) are principally acquired with the purpose of selling in the near future and generating a profit from© IASCF985IAS 2fluctuations in price or broker-traders’ margin. When these inventories are measured at fair value less costs to sell, they are excluded from only the measurement requirements of this Standard.Definitions6The following terms are used in this Standard with the meanings specified: Inventories are assets:(a)held for sale in the ordinary course of business;(b)in the process of production for such sale; or(c)in the form of materials or supplies to be consumed in the productionprocess or in the rendering of services.Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.Fair value is th e amount for wh ich an asset could be exch anged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.7Net realisable value refers to the net amount that an entity expects to realise from the sale of inventory in the ordinary course of business. Fair value reflects the amount for which the same inventory could be exchanged between knowledgeable and willing buyers and sellers in the marketplace. The former is an entity-specific value; the latter is not. Net realisable value for inventories may not equal fair value less costs to sell.8Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. In the case of a service provider, inventories include the costs of the service, as described in paragraph 19, for which the entity has not yet recognised the related revenue (see IAS18 Revenue).Measurement of inventories9Inventories shall be measured at the lower of cost and net realisable value.Cost of inventories10The cost of inventories shall comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.986© IASCFIAS 2Costs of purchase11The costs of purchase of inventories comprise the purchase price, import duties and other taxes (other than those subsequently recoverable by the entity from the taxing authorities), and transport, handling and other costs directly attributable to the acquisition of finished goods, materials and services. Trade discounts, rebates and other similar items are deducted in determining the costs of purchase.Costs of conversion12The costs of conversion of inventories include costs directly related to the units of production, such as direct labour. They also include a systematic allocation of fixed and variable production overheads that are incurred in converting materials into finished goods. Fixed production overheads are those indirect costs of production that remain relatively constant regardless of the volume of production, such as depreciation and maintenance of factory buildings and equipment, and the cost of factory management and administration. Variable production overheads are those indirect costs of production that vary directly, or nearly directly, with the volume of production, such as indirect materials and indirect labour.13The allocation of fixed production overheads to the costs of conversion is based on the normal capacity of the production facilities. Normal capacity is the production expected to be achieved on average over a number of periods or seasons under normal circumstances, taking into account the loss of capacity resulting from planned maintenance. The actual level of production may be used if it approximates normal capacity. The amount of fixed overhead allocated to each unit of production is not increased as a consequence of low production or idle plant. Unallocated overheads are recognised as an expense in the period in which they are incurred. In periods of abnormally high production, the amount of fixed overhead allocated to each unit of production is decreased so that inventories are not measured above cost. Variable production overheads are allocated to each unit of production on the basis of the actual use of the production facilities.14 A production process may result in more than one product being producedsimultaneously. This is the case, for example, when joint products are produced or when there is a main product and a by-product. When the costs of conversion of each product are not separately identifiable, they are allocated between the products on a rational and consistent basis. The allocation may be based, for example, on the relative sales value of each product either at the stage in the production process when the products become separately identifiable, or at the completion of production. Most by-products, by their nature, are immaterial.When this is the case, they are often measured at net realisable value and this value is deducted from the cost of the main product. As a result, the carrying amount of the main product is not materially different from its cost.© IASCF987IAS 2Other costs15Other costs are included in the cost of inventories only to the extent that they are incurred in bringing the inventories to their present location and condition.For example, it may be appropriate to include non-production overheads or the costs of designing products for specific customers in the cost of inventories.16Examples of costs excluded from the cost of inventories and recognised as expenses in the period in which they are incurred are:(a)abnormal amounts of wasted materials, labour or other production costs;(b)storage costs, unless those costs are necessary in the production processbefore a further production stage;(c)administrative overheads that do not contribute to bringing inventories totheir present location and condition; and(d)selling costs.17IAS23 Borrowing Costs identifies limited circumstances where borrowing costs are included in the cost of inventories.18An entity may purchase inventories on deferred settlement terms. When the arrangement effectively contains a financing element, that element, for examplea difference between the purchase price for normal credit terms and the amountpaid, is recognised as interest expense over the period of the financing.Cost of inventories of a service provider19To the extent that service providers have inventories, they measure them at the costs of their production. These costs consist primarily of the labour and other costs of personnel directly engaged in providing the service, including supervisory personnel, and attributable overheads. Labour and other costs relating to sales and general administrative personnel are not included but are recognised as expenses in the period in which they are incurred. The cost of inventories of a service provider does not include profit margins or non-attributable overheads that are often factored into prices charged by service providers.Cost of agricultural produce harvested from biological assets20In accordance with IAS 41 Agriculture inventories comprising agricultural produce that an entity has harvested from its biological assets are measured on initial 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 this Standard.Techniques for the measurement of cost21Techniques for the measurement of the cost of inventories, such as the standard cost method or the retail method, may be used for convenience if the results approximate cost. Standard costs take into account normal levels of materials and supplies, labour, efficiency and capacity utilisation. They are regularly reviewed and, if necessary, revised in the light of current conditions.988© IASCFIAS 2 22The retail method is often used in the retail industry for measuring inventories of large numbers of rapidly changing items with similar margins for which it is impracticable to use other costing methods. The cost of the inventory is determined by reducing the sales value of the inventory by the appropriate percentage gross margin. The percentage used takes into consideration inventory that has been marked down to below its original selling price. An average percentage for each retail department is often used.Cost formulas23The cost of inventories of items that are not ordinarily interchangeable and goods or services produced and segregated for specific projects sh all be assigned by using specific identification of their individual costs.24Specific identification of cost means that specific costs are attributed to identified items of inventory. This is the appropriate treatment for items that are segregated for a specific project, regardless of whether they have been bought or produced. However, specific identification of costs is inappropriate when there are large numbers of items of inventory that are ordinarily interchangeable.In such circumstances, the method of selecting those items that remain in inventories could be used to obtain predetermined effects on profit or loss.25Th e cost of inventories, oth er th an th ose dealt with in paragraph 23, sh all be assigned by using the first-in, first-out (FIFO) or weighted average cost formula.An entity sh all use th e same cost formula for all inventories h aving a similar nature and use to th e entity. For inventories with a different nature or use, different cost formulas may be justified.26For example, inventories used in one operating segment may have a use to the entity different from the same type of inventories used in another operating segment. However, a difference in geographical location of inventories (or in the respective tax rules), by itself, is not sufficient to justify the use of different cost formulas.27The FIFO formula assumes that the items of inventory that were purchased or produced first are sold first, and consequently the items remaining in inventory at the end of the period are those most recently purchased or produced. Under the weighted average cost formula, the cost of each item is determined from the weighted average of the cost of similar items at the beginning of a period and the cost of similar items purchased or produced during the period. The average may be calculated on a periodic basis, or as each additional shipment is received, depending upon the circumstances of the entity.Net realisable value28The cost of inventories may not be recoverable if those inventories are damaged, if they have become wholly or partially obsolete, or if their selling prices have declined. The cost of inventories may also not be recoverable if the estimated costs of completion or the estimated costs to be incurred to make the sale have increased. The practice of writing inventories down below cost to net realisable value is consistent with the view that assets should not be carried in excess of amounts expected to be realised from their sale or use.© IASCF989IAS 229Inventories are usually written down to net realisable value item by item. In some circumstances, however, it may be appropriate to group similar or related items.This may be the case with items of inventory relating to the same product line that have similar purposes or end uses, are produced and marketed in the same geographical area, and cannot be practicably evaluated separately from other items in that product line. It is not appropriate to write inventories down on the basis of a classification of inventory, for example, finished goods, or all the inventories in a particular operating segment. Service providers generally accumulate costs in respect of each service for which a separate selling price is charged. Therefore, each such service is treated as a separate item.30Estimates of net realisable value are based on the most reliable evidence available at the time the estimates are made, of the amount the inventories are expected to realise. These estimates take into consideration fluctuations of price or cost directly relating to events occurring after the end of the period to the extent that such events confirm conditions existing at the end of the period.31Estimates of net realisable value also take into consideration the purpose for which the inventory is held. For example, the net realisable value of the quantity of inventory held to satisfy firm sales or service contracts is based on the contract price. If the sales contracts are for less than the inventory quantities held, the net realisable value of the excess is based on general selling prices. Provisions may arise from firm sales contracts in excess of inventory quantities held or from firm purchase contracts. Such provisions are dealt with under IAS 37 Provisions, Contingent Liabilities and Contingent Assets.32Materials and other supplies held for use in the production of inventories are not written down below cost if the finished products in which they will be incorporated are expected to be sold at or above cost. However, when a decline in the price of materials indicates that the cost of the finished products exceeds net realisable value, the materials are written down to net realisable value. In such circumstances, the replacement cost of the materials may be the best available measure of their net realisable value.33 A new assessment is made of net realisable value in each subsequent period.When the circumstances that previously caused inventories to be written down below cost no longer exist or when there is clear evidence of an increase in net realisable value because of changed economic circumstances, the amount of the write-down is reversed (ie the reversal is limited to the amount of the original write-down) so that the new carrying amount is the lower of the cost and the revised net realisable value. This occurs, for example, when an item of inventory that is carried at net realisable value, because its selling price has declined, is still on hand in a subsequent period and its selling price has increased. Recognition as an expense34Wh en inventories are sold, th e carrying amount of th ose inventories sh all be recognised as an expense in the period in which the related revenue is recognised.The amount of any write-down of inventories to net realisable value and all losses of inventories shall be recognised as an expense in the period the write-down or990© IASCFIAS 2loss occurs. The amount of any reversal of any write-down of inventories, arising from an increase in net realisable value, shall be recognised as a reduction in the amount of inventories recognised as an expense in th e period in wh ich th e reversal occurs.35Some inventories may be allocated to other asset accounts, for example, inventory used as a component of self-constructed property, plant or equipment.Inventories allocated to another asset in this way are recognised as an expense during the useful life of that asset.Disclosure36The financial statements shall disclose:(a)th e accounting policies adopted in measuring inventories, including th ecost formula used;(b)th e total carrying amount of inventories and th e carrying amount inclassifications appropriate to the entity;(c)the carrying amount of inventories carried at fair value less costs to sell;(d)the amount of inventories recognised as an expense during the period;(e)the amount of any write-down of inventories recognised as an expense inthe period in accordance with paragraph 34;(f)th e amount of any reversal of any write-down th at is recognised as areduction in the amount of inventories recognised as expense in the periodin accordance with paragraph 34;(g)th e circumstances or events th at led to th e reversal of a write-down ofinventories in accordance with paragraph 34; and(h)the carrying amount of inventories pledged as security for liabilities.37Information about the carrying amounts held in different classifications of inventories and the extent of the changes in these assets is useful to financial statement users. Common classifications of inventories are merchandise, production supplies, materials, work in progress and finished goods.The inventories of a service provider may be described as work in progress.38The amount of inventories recognised as an expense during the period, which is often referred to as cost of sales, consists of those costs previously included in the measurement of inventory that has now been sold and unallocated production overheads and abnormal amounts of production costs of inventories.The circumstances of the entity may also warrant the inclusion of other amounts, such as distribution costs.© IASCF991IAS 239Some entities adopt a format for profit or loss that results in amounts being disclosed other than the cost of inventories recognised as an expense during the period. Under this format, an entity presents an analysis of expenses using a classification based on the nature of expenses. In this case, the entity discloses the costs recognised as an expense for raw materials and consumables, labour costs and other costs together with the amount of the net change in inventories for the period.Effective date40An entity shall apply this Standard for annual periods beginning on or after 1January 2005. Earlier application is encouraged. If an entity applies this Standard for a period beginning before 1 January 2005, it shall disclose that fact. Withdrawal of other pronouncements41This Standard supersedes IAS2 Inventories (revised in 1993).42This Standard supersedes SIC-1 Consistency—Different Cost Formulas for Inventories. 992© IASCF。
最新国际会计准则ias1[资料]
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《国际会计准则第1号-财务报表的列报》目录一、概述二、目的三、范围四、财务报表的目的五、对财务报表的责任六、财务报表的组成七、总体要求八、结构和内容九、资产负债表十、收益表十一、现金流量表十二、财务报表附注十三、生效日期一.概述二.目的本准则的目的在于规定通用财务报表编制的基础，以确保企业自身的财务报表与其前期的财务报表以及其他企业的财务报表相互可比。
为达到该目的，本准则提出了财务报表列报的总体要求，提供了有关财务报表结构的指南，还提出了财务报表列报内容的最低要求。
具体交易和事项的确认、计量和披露在其他国际会计准则中规定。
三、范围1．本准则适用于根据国际会计准则编报的所有通用财务报表的列报。
2．通用财务报表，指意在满足那些不能要求报告符合其特定信息需求的使用者需要的那类财务报表。
通用财务报表包括单独提供或含在公开文件（如年度报告或招股说明书）中的财务报表。
本准则对简明的中期财务信息不适用。
本准则一视同仁地适用于单个企业的财务报表和企业集团的合并报表。
不过，只要在会计政策说明中清楚地披露合并财务报表和母公司财务报表各自的编制基础，本准则并不阻止在同一份文件中，依据国际会计准则列报合并报表，而依据国家会计准则要求列报母公司财务报表。
3．本准则适用于包括银行和保险企业在内的所有类型的企业。
与本准则的要求一致且针对银行和类似金融机构的附加披露要求，在《国际会计准则第30号-银行和类似金融机构财务报表中的披露》中规定。
4．本准则使用适合以盈利为目的的企业的术语，因而公共部门经营企业可运用本准则的要求。
打算运用本准则的非盈利、政府和其他公共部门企业，可能需要补充对财务报表中某些特定项目以及对财务报表本准则的说明。
这类企业也可能需要提供一些财务报表的额外信息。
四、财务报表的目的5．财务报表是企业财务状况和经济业务的结构性财务描述。
通用财务报表的目的是提供有助于广大使用者进行经济决策的有关企业财务状况、经营成果和现金流量的信息。
国际会计准则 1205会计科目
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文档下载后可定制修改，请根据实际需要进行调整和使用，谢谢!本店铺为大家提供各种类型的实用资料，如教育随笔、日记赏析、句子摘抄、古诗大全、经典美文、话题作文、工作总结、词语解析、文案摘录、其他资料等等，想了解不同资料格式和写法，敬请关注!Download tips: This document is carefully compiled by this editor. I hope that after you download it, it can help you solve practical problems. The document can be customized and modified after downloading, please adjust and use it according to actual needs, thank you! In addition, this shop provides you with various types of practical materials, such as educational essays, diary appreciation, sentence excerpts, ancient poems, classic articles, topic composition, work summary, word parsing, copy excerpts, other materials and so on, want to know different data formats and writing methods, please pay attention!国际会计准则 1205会计科目国际会计准则1205号会计科目是国际会计准则委员会发布的一项重要准则，旨在规范各种不同类型的会计科目的分类和应用。
国际会计准则
国际会计准则的发展历程
01 1973年，国际会计准则委员会成立，开始制定国际会计准则
02
1980年代，国际会计准则委员会发布了一系列国际会计准则，涵盖了资产、负债、权益、收入、费用等方面
03
1990年代，国际会计准则委员会对已有的国际会计准则进行了修订和完善，并发布了一系列新的国际会计准则
04
2001年，国际会计准则委员会重组为国际会计准则理事会（IASB），开始更积极地推动国际会计准则的全球应用
• 20世纪60年代，随着国际贸易和 资本流动的加剧，各国之间的会计 差异成为了一个问题 • 为了解决这一问题，国际会计准 则委员会开始制定国际会计准则
• 国际会计准则是一套国际通用的 会计标准，旨在为全球范围内的企 业和个人提供一套统一的会计标准 • 国际会计准则旨在促进国际间会 计信息的可比性和透明度
国际会计准则对各国会计准则的启示
• 国际会计准则为各国会计准则的制定和实施提供了有益的参考和借鉴 • 国际会计准则有助于提高各国会计准则的质量和可比性，促进全球经济发展
国际会计准则在全球范围内的推广与实施
国际会计准则在全球范围内的推广
• 国际会计准则在全球范围内得到了广泛的认可和推广，越来越多的国家和地区开 始采用国际会计准则 • 国际会计准则在全球范围内的推广受到国际组织、政府机构、企业等各方面的支 持
05
2011年，国际会计准则理事会发布了国际财务报告准则第1号（IFRS 1），标志着国际会计准则的全新框架的建立
国际会计准则的制定与修订
01 国际会计准则的制定
• 国际会计准则的制定过程包括起草、征求意见、修订和 发布等步骤 • 国际会计准则的制定充分考虑了国际视野和实际应用
02 国际会计准则的修订
国际会计准则中文
前言世界上许多企业都编制并且向外部使用者呈报财务报表。
虽然这些财务报表在国与国之间看上去可能相同，但实际上却存在着差别。
这种差别可能是由于各种社会、经济和法律环境的不同所引起的，同时也可能是由于不同的国家在制定国家级标准时考虑到财务报表不同使用者的需要所引起的。
这些不同的环境，导致了财务报表要素亦即资产、负债、权益、收益和费用等不同定义的使用，同时还导致了使用不同的标准确认财务报表中的项目以及对不同计量基础的取舍。
财务报表的范围和财务报表中的揭示内容，亦受到影响。
国际会计准则委员会受命通过寻求协调与编制和呈报财务报表有关的规定、会计准则和程序，来缩小这些差别。
它认为，寻求进一步协调的最好办法，是将注意力集中在为了提供对经济决策有用的信息而编制的财务报表之上。
国际会计准则委员会理事会认为，为了这种目的而编制的财务报表，可以满足大多数使用者的共同需要。
这是因为几乎所有的使用者都要作经济决策，例如：（l）决定何时购入、持有或出售一项权益性投资；（2）评价管理当局的保管或受托责任；（3）评价企业向其职工支付工资和提供其他利益的能力；（4）评价对企业贷款的保险程度；（5）决定税务政策；（6）决定可分配利润和股利；（7）编制和使用国民收入统计指标；（8）管理企业的活动。
然而，理事会认为，各国政府特别有可能为了自己的目的而规定不同的或额外的要求。
但是这些要求不应当影响为其他使用者的利益而公布的财务报表，除非这些要求也能满足那些其他使用者的需要。
财务报表最通常是根据以可收回的历史成本为基础的会计模式和名义财务资本保全的概念加以编制的。
虽然目前尚无要求变动的一致意见，为了达到提供对经济决策有用的信息的目的，其他的模式和概念可能更为适合。
本结构则是为了适用于一系列的会计模式以及资本和资本保全的概念加以设计的。
引言目的和地位1．本结构确立了为外部使用者编制和呈报财务报表所依据的概念。
本结构的目的是：（l）帮助国际会计准则委员会理事会制定将来的国际会计准则，并对现有的国际会计准则加以复审；（2）为减少国际会计准则所允许的备选会计处理方法的数目提供基础，藉以协助国际会计准则委员会理事会促进协调与编报财务报表有关的规定、会计准则和程序；（3）帮助国家级准则制定团体发展国家级准则；（4）帮助财务报表编制者应用国际会计准则和处理尚待列作国际会计准则题目的问题；（5）帮助审计师形成关于财务报表是否符合国际会计准则的意见；（6）帮助使用者理解按国际会计准则编制的财务报表中所包含的信息；（7）向关心国际会计准则委员会工作的人们提供关于制定国际会计准则的方法的资料。
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。
美国会计准则GAAP与国际会计准则IFRS
资料范本本资料为word版本，可以直接编辑和打印，感谢您的下载美国会计准则GAAP与国际会计准则IFRS地点：__________________时间：__________________说明：本资料适用于约定双方经过谈判，协商而共同承认，共同遵守的责任与义务，仅供参考，文档可直接下载或修改，不需要的部分可直接删除，使用时请详细阅读内容这个问题相当复杂。
呵呵，牵涉到法律基础，即大陆法系和英美法系(海洋法系)。
由于人文法律传统等一息列因素造成严重的差异。
著名案例就是1993年戴姆勒奔驰在纽约上市，按德国会计审核盈利6亿多马克的账本到美国变成了18亿负债，造成欧洲大陆很多公司不愿意到美国上市，影响很坏，美国国会震动。
究其原因就是会计规则的不同。
需要系统的学习才能了解大概。
我有以前学习的存文附上，请参阅。
前言随着资本市场的全球化，建立世界性统一的财会制度已迫在眉睫。
例如，一家外国公司若想在美国上市，必须按照美国一般公认会计原则GAAP(GenerallyAcceptedAccountingStandard,以下简称GAPP)编制年度财务报表，美国证券交易委员会SEC(SecuritiesandExchangeCommission,以下简称SEC)拒绝接受按照别国会计准则编制的财务报表。
除GAAP外，国际会计准则IAS(InternationalAccountingStandard,以下简称IAS),现被称为国际财务报告准则IFRS(InternationalFinancialReportingStandard,以下简称IFRS)也享有越来越重要的国际地位。
2000年7月，德国财务监督执行组织DRSC(DeutscheRechnungslegungStandardCommittee明文规定，上市集团公司可以按照国际上通用的会计准则GAAP或IFRS合并编制财务报表，但必须将其翻译为德语，并选用本位币———欧元作为计价单位。
《国际会计准则》课件
国际会计准则的监督体系
01
02
03
监督机构
建立独立的监督机构，负 责对国际会计准则的执行 情况进行监督和评估。
透明度要求
提高国际会计准则执行的 透明度，要求企业公开披 露其遵循的会计准则和相 关信息。
反馈机制
建立有效的反馈机制，收 集企业和利益相关方的意 见和建议，及时调整和完 善国际会计准则。
国际会计准则的修订与完善
国际会计准则在跨国公司中的供了 一套统一的财务报表编制标准， 确保不同国家子公司采用相同的 会计处理方法，提高了报表的可
比性和透明度。
风险管理
国际会计准则要求企业充分披露 风险信息，跨国公司可以利用这 些信息进行全球范围内的风险管 理，识别和评估潜在的财务风险
修订程序
适应经济发展
设立规范的修订程序，确保国际会计 准则的修订过程公开、透明、科学。
根据全球经济和资本市场的发展变化 ，及时调整和完善国际会计准则，以 满足利益相关方的信息需求。
定期评估
定期对国际会计准则进行评估，了解 准则的执行情况和存在的问题，及时 进行调整和完善。
04
国际会计准则的应用与实 践
。
决策支持
国际会计准则提供的信息有助于 跨国公司做出更明智的决策，例 如投资、兼并和收购等商业活动
。
国际会计准则在资本市场中的作用
投资者保护
国际会计准则提高了财务报表的透明度，帮助投资者更好地理解 公司的财务状况和经营成果，降低了投资风险。
资本市场效率
国际会计准则促进了资本市场的全球化，使得投资者可以在全球范 围内寻找投资机会，提高了资本市场的效率和流动性。
国际会计准则的核心内容
财务报表的编制与呈报
财务报表的编制
国际会计准则一-63页word资料
国际会计准则2019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)IAS1:Presentation of Financial Statements (33)IAS2:Inventories (55)IAS7:Cash Flow Statements (62)IAS8:Net Profit or Loss for the Period,Fundamental Errors and Changes in Accounting Policies (73)IAS10: Events After the Balance Sheet Date (82)IAS11:Construction Contracts (93)IAS12:Income Taxes (101)IAS14:Segment Reporting (134)IAS15:Information Reflecting the Effects of Changing Prices (150)IAS16:Property,Plant and Equipment (155)IAS17: Leases (169)IAS18:Revenue (180)IAS19: Employee Benefits (188)IAS20:Accounting for Government Grants and Disclosure of Government Assistance (227)IAS21:The Effects of Changes in Foreign Exchange Rates (233)IAS22:Business Combinations (244)IAS23:Borrowing Costs (270)IAS24:Related Party Disclosures (275)IAS26:Accounting and Reporting by Retirement Benefit Plans (280)IAS27:Consolidated Financial Statements (288)IAS28:Investments in Associates (294)IAS29:Financial Reporting in Hyperinflationary Economies (301)IAS30:Disclosures in the Financial Statements of Banks and Similar Financial Institutions (308)IAS31:Financial Reporting of Interests in Joint Ventures (319)IAS32:Financial Instruments:Disclosure and Presentation (328)IAS33: Earnings per Share (351)IAS34:Interim Financial Reporting (365)IAS35:Discontinuing Operations (376)IAS36:Impairment of Assets (385)IAS37:Provisions, Contingent Liabilities and Contingent Assets (410)IAS38:Intangible Assets (426)IAS39:Financial Instruments:Recognition and Measurement (452)IAS40:Investment Property (504)IAS41:Agriculture (520)Framework for the Preparation and Presentation of Financial Statements编制和呈报财务报表的基本框架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 IASB Framework 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 alternative 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 particular measurement 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。
国际会计准则
国际会计准则一、简介国际会计准则（IFRS）是国际财务报告准则委员会（IFRS Foundation）编制并发布的一系列规定、方法和要求，是一套统一、一致和符合国际准则的国际财务报告标准和法规，用来协助企业报告公司收入、利润、费用和财务状况。
二、特点1.全面性：IFRS是一套完整的系统，它包括概念框架、原则说明、规则规定和准则解释，能解决企业的财务报表的各种方面的问题，但它不包含对经济和投资环境的分析;2.国际化：IFRS适用于所有全球证券监管机构要求上市公司使用的财务报表，能更好地把各国企业报表统一到一个国际性的统一标准，从而实现跨国报表的一致性;3.企业化：IFRS充分考虑了优先使用企业的独立业务发展的规定，将企业的会计准则推到一个国际性的财务报表准则上;4.超前性：IFRS以全球经济环境的变化为突出的特点，以更快的速度不断的为企业的可持续发展全面的监管框架。
三、要求1.IFRS要求企业采取全面准确的财务报表，以体现企业的现实经营状况；2.IFRS要求企业按照一致的方法进行报表，要求企业采用相同的核算方式和计算方法；3.IFRS要求公司有权当时报告真实持有财产和负债数额，不允许计量测量损失;4.IFRS要求企业以客观原则反映财务状况，使财务报表更接近实质情况，更具有预测的价值；5.IFRS要求企业及时公布报表，及时通知投资者发生的重大变更；6.IFRS要求企业将报表通过信息系统实现自动采集和分析，以便更好的实现信息的传递和分析。
四、好处1.可以加快企业财务报表的统一，在全球福祉上减少各国企业财务报表制度的差异；2.进一步强化全球投资者对企业实时，准确和权威的投资信息的索取以及增加信息交流的有效性；3.它为投资者提供一致的核算和报表格式，投资者可以使用同等的数据来进行投资分析和做决策；4.避免双重报税，提高税收合规性；5.可以帮助企业提高财务信息质量，提高企业对外经济关系及国际经济活动的了解；6.能明确投资者和公司应当遵守的财务报表准则原则，减少企业报表道德风险;7.能更好地解决企业财务报表计量测量问题，避免带来损失。
国际会计准则word版
1 关于IASC的发展阶段，下列说法错误的是（）。
1973年至1988年，为初步发展阶段初步发展阶段是汇集与借鉴各国会计准则和会计惯例的阶段制定“核心准则”的阶段，着力提高会计准则的国际可比性1995年至2000年，为制定“核心准则”的阶段2 IAS36规定，当资产可收回金额的估计发生了变化，应转回以前年度确认的资产减值损失，下列不属于这类的资产的是（）。
不动产、厂场无形资产设备商誉3 对于现行国际会计准则——租赁的说法不正确的是（）。
提供融资服务的公司多为金融机构通过租赁形式租入资产难以反映融资表外融资金额可能非常庞大租赁合同通常涉及非常重大的融资交易4 《IAS29——恶性通货膨胀经济中的财务报告》对财务报表的重述规范了（）。
采购商物价指数的选择和应用消费价格指数的选择和应用一般物价指数的选择和应用生产者物价指数的选择和应用5 关于IASC的改组过程，下列说法错误的是（）。
1997年初，成立战略工作小组，重点研究IASC完成“核心准则”后的有关战略问题1999年1月，SWP提交了“塑造IASC的未来”的建议报告1999年6月，IASC理事会与SWP联合举行会议，讨论该报告的反馈意见1999年11月，讨论经过修改的SWP报告，采用无记名方式一致通过改组及成立新机构的决议判断题（共5题）6 《IFRS8——经营分部》规范了分部报告的主要按照经营分部和地区分部进行报告。
（）正确错误7 计量基础和资本保全概念的选择，决定了财务报表所采用的会计模式。
（）错误正确8 《编制财务报表的框架》对财务报表的目标反映了财务报告的决策有用观和受托责任观，它能提供经济决策需要的全部信息。
（）错误正确9 美国证券交易委员会（SEC）在 2006年决定允许非美国公司在美国上市可以采用 IFRS进行报告。
（）错误正确10 IASB所发布的IAS，从内容上说，主要是针对经济交易和事项的确认、计量和报告做出的具体规范。
（）错误正确1 关于IASB的新设目标，下列说法错误的是（）。
国际会计准则2533共347页文档
国际会计准则25-33第25号--金融工具：揭示和呈报目的风云变幻的国际金融市场，导致了各种金融工具的广泛使用，从诸如债券之类的传统初级工具，到诸如利率掉期之类的各种形式的衍生工具，不一而足。
资产负债表表内和表外金融工具对企业财务状况、经营业绩和现金流量具有相当的重要性，本号准则的目的，是为了增进财务报表使用者对这一重要性的了解。
本号准则对表内金融工具的呈报规定了某些要求，并指出了应予以揭示的关于表内（已经确认）和表外（未经确认）金融工具的信息。
呈报准则涉及到金融工具在负债和权益之间的分类，有关利息、股利、损失和利得之间的分类，以及金融资产与金融负债应予以相互抵销的情况等。
揭示准则涉及到关于影响与金融工具有关的企业未来现金流量的金额、时间和确定性的因素，以及适用于这些工具的会计政策等方面的信息。
此外，本号准则还要求揭示这样一些信息，包括企业使用金融工具的性质和范围、它们所服务的业务目的、与它们有关的风险，以及管理当局控制这些风险所使用的政策等。
范围1．本号准则应在呈报和揭示关于各种已经确认和未经确认的金融工具方面的信息时加以应用。
但下列项目除外：（1）对附属公司的权益，其定义见国际会计准则第27号“合并财务报表和对附属公司投资的会计”；（2）对联营企业的权益，其定义见国际会计准则第28号“对联营企业投资的会计”；（3）合营中权益，其定义见国际会计准则第31号“对合营中权益的财务报告”；（4）雇主和计划中对雇员就业后各种福利包括退休金所承担的义务，见国际会计准则第19号“退休金费用”以及国际会计准则第26号“退休金计划的会计和报告”；（5）在雇员股票认购权和股票购买计划下雇主应承担的义务；（6）由保险合同所产生的义务。
2．虽然本号准则不适用于企业对附属公司的权益，但却适用于母公司的合并财务报表中所包括的所有金融工具，不管这些金融工具是由母公司还是由其附属公司持有或发行的。
类似地，本号准则还适用于在合营中持有或发行，并且直接包括在合营者财务报表或通过比例合并包括在合营者财务报表中的金融工具。
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国际会计准则25-33第25号--金融工具：揭示和呈报目的风云变幻的国际金融市场，导致了各种金融工具的广泛使用，从诸如债券之类的传统初级工具，到诸如利率掉期之类的各种形式的衍生工具，不一而足。
资产负债表表内和表外金融工具对企业财务状况、经营业绩和现金流量具有相当的重要性，本号准则的目的，是为了增进财务报表使用者对这一重要性的了解。
本号准则对表内金融工具的呈报规定了某些要求，并指出了应予以揭示的关于表内（已经确认）和表外（未经确认）金融工具的信息。
呈报准则涉及到金融工具在负债和权益之间的分类，有关利息、股利、损失和利得之间的分类，以及金融资产与金融负债应予以相互抵销的情况等。
揭示准则涉及到关于影响与金融工具有关的企业未来现金流量的金额、时间和确定性的因素，以及适用于这些工具的会计政策等方面的信息。
此外，本号准则还要求揭示这样一些信息，包括企业使用金融工具的性质和范围、它们所服务的业务目的、与它们有关的风险，以及管理当局控制这些风险所使用的政策等。
范围1．本号准则应在呈报和揭示关于各种已经确认和未经确认的金融工具方面的信息时加以应用。
但下列项目除外：（1）对附属公司的权益，其定义见国际会计准则第27号“合并财务报表和对附属公司投资的会计”；（2）对联营企业的权益，其定义见国际会计准则第28号“对联营企业投资的会计”；（3）合营中权益，其定义见国际会计准则第31号“对合营中权益的财务报告”；（4）雇主和计划中对雇员就业后各种福利包括退休金所承担的义务，见国际会计准则第19号“退休金费用”以及国际会计准则第26号“退休金计划的会计和报告”；（5）在雇员股票认购权和股票购买计划下雇主应承担的义务；（6）由保险合同所产生的义务。
2．虽然本号准则不适用于企业对附属公司的权益，但却适用于母公司的合并财务报表中所包括的所有金融工具，不管这些金融工具是由母公司还是由其附属公司持有或发行的。
类似地，本号准则还适用于在合营中持有或发行，并且直接包括在合营者财务报表或通过比例合并包括在合营者财务报表中的金融工具。
3．保险合同，是指保险人承担在某一特定期间内发生或发现的事件或情况所产生的可认定损失风险的合同，包括死亡（在年金保险的情况下涉及年金保险受益人的生存）、疾病、残废、财产损失、对他人造成伤害和业务中断等。
然可，当金融工具采用了保险合同的形式但是却主要涉及到金融风险（见第43段）的转移时，例如，由保险或其他企业签发的某些金融再保险合同和担保投资合同等，本号准则的条款还是适用的。
具有保险合同义务的企业，在呈报和揭示与这些义务有关的信息时，应考虑应用本号准则的条款是否合适的问题。
4．具体涉及到某些金融工具的其他国际会计准则，包含了额外的呈报和揭示方面的要求。
例如，国际会计准则第17号“租赁会计”和国际会计准则第26号“退休金计划的会计和报告”，就分别加入了对融资租赁和退休金计划投资方面的特别揭示要求。
此外，其他国际会计准则的某些要求，特别是国际会计准则第5号“财务报表应揭示的信息”和国际会计准则第30号“银行和类似金融机构财务报表应揭示的信息”的一些要求，也适用于金融工具。
定义5．本号准则所使用的下列术语，具有特定的含义：金融工具，是指能对一家企业产生金融资产同时又能对另一家企业产生金融负债或权益工具的任何合同。
金融资产，是指属于以下各项的任何资产：（1）现金；（2）从另一家企业收取现金或其他金融资产的契约性权利；（3）在潜在有利的条件下与另一家企业交换金融工具的契约性权利；（4）另一家企业的权益工具。
金融负债，是指具有下列契约性义务的任何负债：（1）将现金或其他金融资产交付给另一家企业的契约性义务；或（2）在潜在不利的条件下与另一家企业交换余职工具的契约性义务。
权益工具，是指能够证明企业资产扣除其所有负债后的剩余权益的任何合同。
货币性金融资产和金融负债（也称为货币性金融工具），是指可以收到或条要付出固定金额或可确定金额的货币的金融资产和金融负债。
公允价值，是指熟悉任况和自愿的各方在一项公平交易中，能够将一项资产进行交换或将一项负债进行结算的金额。
市场价值，是指在一个市场上，由于用官全国工具应获得的或者由于购买金田工具应付出的金额。
6．在本号准则中，“合同”是指两方或两方以上的各方之间所签订的这样一份协议，它具有清楚的但又是签约各方几乎无法避免的经济结果，因为这种协议通常具有法律上的强制性。
合同，在这里是指金融工具可以采用各种形式，并且不一定需要采用书面形式。
7．在第5段的定义中，“企业”一词包括个人企业、合伙企业、公司团体和政府代理机构等。
8．在对金融资产和金融负债的定义部分中，本身已包含了金融资产和金融工具的词语，但这些定义并不是循环的。
当存在着交换金融工具的契约性权利或义务时，用以交换的工具就会产生金融资产、金融负债和权益工具，可以建立一连串的契约性权利或义务，但它最终将导致现金的收取或支付，或者是权益工具的购买或发行。
9．金融工具既包括初级工具，例如，应收帐款、应付帐款和权益证券等，也包括衍生工具，例如，金融期权、期货、远期合约、利率掉期和货币掉期等。
衍生金融工具，无论已经确认或未经确认，只要满足金融工具的定义，就应按本号准则处理。
10．衍生金融工具产生了某些权利和义务，这些权利和义务具有在签约各方之间将所依据的初级金融工具所固有的一个或一个以上的金融风险，转移到衍生金融工具上面的效果。
在合同开始时，衍生金融工具不会导致所依据的初级金融工具的转移。
即使在合同到期时，这种转移也本一定发生。
11．诸如存货、不动产、厂房和设备之类的实物资产以及诸如专利权和商标权之类的无形资产，不是金融资产。
对这类实物资产和无形资产的控制，可以创造产生现金流入或增加其他资产的机会，但不会产生收取现金或其他金融资产当前的权利。
12．诸如预付费用之类的资产，因为其未来的经济利益是收取货物或劳务，而不是收取现金或其他的金融资产，因此，它们不是金融资产。
类似地，诸如递延收入和大多数担保债务之类的项目也不是金融负债，因为与它们有关的可能的经济利益的流出是交付货物和劳务，而不是交付现金或其他金融资产。
13．不具有契约性规定的负债或资产，例如，作为法定要求的结果而由政府征收的所得税等，既不是金融负债，也不是金融资产。
所得税会计在国际会计准则第12号“所得税会计”中涉及。
14．不涉及金融资产转移的契约性权利和义务，不属于金融工具的定义范围。
例如，由商品期货合同产生的某些契约性权利（义务），只能通过收取（交付）非金融资产得以了结。
类似地，由租用某项实物资产的经营租赁所产生的契约性权利（义务），也只能通过收取（交付）劳务得以了结。
在以上两种情况中，一方收取非金融资产或劳务的契约性权利以及另一方相应的义务，并不会为任何一方产生收取、交付或交换金融资产的当前的权利或义务。
15．实施契约性权利的能力或满足契约性义务的要求，可能是绝对的；在未来事件发生时，它可能是偶然的。
例如，金融担保是放款人从担保人那里取得的收取现金的契约性权利，如果借款人无力偿还，担保人相应的契约性义务是付款给放款人。
由于过去的交易或事件（假定是担保），产生了契约性权利和义务，即使放款人实施其权利的能力和担保人执行其义务的需要，对借款人将来无力偿还的情况来说都是偶然的。
或有的权利和义务满足金融资产和金融负债的定义，虽然许多这样的资产和负债并不符合财务报表中的确认标准。
16．企业发行或交付自己的权益工具（如股票选择权或认股证等）的义务，本身也是一种权益工具，并不是金融负债，因为企业没有义务交付现金或其他金融资产。
类似地，企业购买向另一方赎回其自己的权益工具的权利所花费的费用，应作为其权益的减项，而不是作为一项金融资产。
17．由于合并一家附属公司而使企业的资产负债表可能产生的少数股东权益，不是企业的金融负债或权益工具。
在合并财务报表中，企业应根据国际会计准则第27号“合并财务报表和对附属公司投资的会计”来反映其他股东在其附属公司中的权益和收益。
因此，在附属公司被归类为权益工具的金融工具，当被母公司所持有，或被母公司在其合并资产负债表中单独作为少数股东权益而与其本身的股东权益分别列示时，这种金融工具在合并中会被剔除。
而在附属公司被归类为金融负债的金融工具，在母公司合并资产负债表中仍然被列示为负债，除非作为集团内部往来余额在合并中剔除。
母公司在合并中的会计处理，并不影响附属公司在其财务报表中的呈报方法。
呈报负债和权益18．金融工具的发行人应根据在初始确认时的契约性安排的实质以及金融负债和权益工具的定义，将金融工具或其组成部分划分为负债或权益。
19．金融工具的实质，而不是其法律形式，决定着它在发行人资产负债表中的分类。
实质和法律形式通常是一致的，但并不总是一致。
例如，一些金融工具采取了权益的法律形式但实质上却是负债。
金融工具第一次被确认时，根据对其实质所作的评估，对金融工具作出分类。
这种分类需要持续到每一个随后的报告日，直至金融工具从企业资产负债表中剔除为止。
20．将金融负债从权益工具中区分出来的关键是，发行金融工具的一方（发行人）存在着这样的契约性义务，发行人需要在对已潜在不利的条件下将现金或其他金融资产交付给另外一方（持有人），或者是与持有人交换其他金融资产。
当存在着上述契约性义务时，所发行的金融工具就满足了金融负债的定义，不管这种契约性义务的结算方式如何。
对发行人履行义务的能力的限制，例如，缺乏外币渠道或需要经过有关当局批准后才能付款等，并不否定在此工具下发行人的义务或持有人的权利。
21．当金融工具不产生上述契约性义务，即发行金融工具的一方不需要交付现金或其他金融资产，或者不需要在对已潜在不利的条件下交换其他金融工具时，这种金融工具就是权益工具。
虽然权益工具的持有人有权收取按比例分配的股利或权益的其他分配金额，但是发行人却并不具有作出这类分配的契约性义务。
22．当优先股规定了要求发行人在固定或可确定的未来日期，按照固定或可确定的金额强制赎回的条件时，或者当优先股给予持有人要求发行人在某一个特定或以后的日期，按照固定或可确定的金额赎回其股份的权利时，这种优先股就满足了金融负债的定义，并且应该归类为金融负债。
没有明确建立这种契约性义务的优先股，可能会通过其条款和条件间接地建立这种契约性义务。
例如，没有强制要求赎回或者是由持有人有权选择赎回的优先股，可能具有合同规定的加速股利，这样，在可预见的将来这种股利率预计将会很高，因此，从经济上来说发行人将不得不赎回此工具。
在这种情况下，将它归类为金融负债是恰当的，因为发行人几乎无权避免赎回这种工具。
类似地，如果标明是一种股票的某种金融工具给予了持有人，在很可能发行的未来事项发生时可以要求赎回的选择权，那么，将这种股票在初始确认时归类为金融负债，可以反映这种工具的实质。