国际会计准则第37号或有负债和或有资产大学毕业论文外文文献翻译及原文
国际会计准则第37号的变化与影响
国际会计准则第37号的变化与影响国际会计准则第37号（IAS37）是由国际会计准则理事会（IASB）颁布的一个关于计提和披露担保责任、法律负担和可能的负债的国际财务报告准则。
它的目的是确保企业能够适当地计提和披露与担保责任、法律负担和可能的负债相关的信息，以便用户能够对企业的财务状况和经营绩效做出准确的评估。
自发布以来，国际会计准则第37号已经经历了一系列的修改和变化。
以下是一些重要的变化和影响：1.重新定义负债：在2024年的修订中，IAS37对负债的定义进行了重大变更。
修订后的准则明确指出，负债是企业在当前或未来必须履行的经济利益，并且直接或间接地由于过去的一些事件而引起的。
这个变化可能导致企业需要重新评估其负债的范围和计量方法。
2.法律负债的确认：修订后的IAS37准则提出了更严格的要求，要求企业在法律负债存在的证据足够时，确认相关的负债。
这一变化可能使企业更加严格地审查其法律责任，并更准确地计提与之相关的负债。
3.测量方法的变化：IAS37规定了两种测量方法，分别是“成本法”和“现值法”。
在2024年的修订中，准则对现值法进行了一些改进，以提高测量方法的准确性和可比性。
这些变化可能会对企业的负债计量和披露产生重要影响。
4.披露要求的变化：在修订后的IAS37中，对负债的披露要求进行了一些调整和变化。
准则要求企业披露其负债的性质、金额、时限和不确定性，并提供与负债相关的重大假设和判断的说明。
这些变化可能使企业需要提供更多的信息和解释来满足披露要求。
5.国际财务报告准则的一体化：随着国际财务报告准则的一体化趋势，许多国家已经采用了或正在考虑采用国际会计准则。
国际会计准则第37号的变化和影响也适用于这些国家的企业。
这使得企业需要遵守统一的会计准则，并与国际标准保持一致，以满足跨国公司和投资者的需求。
总之，国际会计准则第37号的变化和影响包括重新定义负债、法律负债的确认、测量方法的变化、披露要求的变化以及国际财务报告准则的一体化等。
国际会计准则第 37号——准备、或有负债和或有资产〉中的负债计量(征求意见稿)》简介
附件1：《〈国际会计准则第37号——准备、或有负债和或有资产〉中的负债计量（征求意见稿）》简介一、《征求意见稿》发布背景2005年6月，IASB发布了全面修订《国际会计准则第37号——准备、或有负债和或有资产》的征求意见稿（以下简称“2005征求意见稿”），旨在消除IAS37与其他国际财务报告准则（如IFRS3——企业合并、IAS39——金融工具：确认和计量）和美国公认会计原则在负债确认方面的不一致，以及对IAS37中的负债计量做出进一步明确规定。
“2005征求意见稿”建议以资产负债表日企业结清（Settle）或将负债转移(Transfer)给第三方所应支付的合理金额而非IAS37中的“最佳估计数”（Best Estimate）来计量预计负债，并在确定负债金额时，应当将所有可能结果考虑在内。
反馈意见认为，2005征求意见稿虽然在一定程度上消除了IAS37与其他IFRS及美国公认会计原则的差异，但对负债计量的规定仍不清晰。
例如，“结清”是指取消（Cancel）还是履行（Fulfil）？如果结清义务的数额与转移义务的数额不同，预计负债应当以哪个金额进行计量？为了解决负债计量问题，IASB设立了IAS37中负债计量改进项目,于2010年1月15日发布了《〈国际会计准则第37号——准备、或有负债和或有资产〉中的负债计量（征求意见稿）》（以下简称“2010征求意见稿”），征求意见截止日期原定为2010年4月12日。
由于“2010征求意见稿”中负债计量方法的改变引发了较大争议，IASB于4月中旬决定将征求意见截止日期延后至2010年5月19日。
二、《征求意见稿》的主要内容（一）计量目标“2010征求意见稿”提出负债计量的基本目标是对企业在资产负债表日如要解除义务而应合理支付的金额进行计量。
“在资产负债表日为解除义务而合理支付的金额”一般是指为履行义务所需资源的现值；对该金额的估计要考虑预期的资源流出、货币的时间价值和实际流出可能最终与预期不一致的风险。
ias37号准则
ias37号准则
IAS 37是一项国际会计准则，旨在规定有关计量和披露负债、资产负债表外的承诺和担保、资产负债表内的条件负债及其相关利益的要求。
该准则要求企业在编制财务报表时，需要确认和计量已发生的具体事件、可能发生的未决事件和潜在事件，并按照规定进行相应的披露。
该准则审慎地规定了企业应该考虑和权衡哪些事件是有可能发生的和无法避免的，并相应地计提适当的负债，并明确了企业应该按照何种时间表进行更正或披露的规则。
IAS 37准则的要点包括：
1.确认、计量和披露担保和承诺的义务。
2.确认、计量和披露条件负债。
3.确定潜在事件和未决事件，并确定是否需要计提相应的负债。
IAS 37准则确保企业在编制财务报告时能够公正地反映现实情况，并帮助投资者理解企业的财务状况，从而更好地做出投资决策。
《企业会计准则第37号——金融工具列报》解释
《企业会计准则第37号——金融工具列报》解释企业会计准则第37号（FASB ASC 825）是美国金融会计准则委员会（FASB）颁布的规范，正式名称为《金融工具，列报和披露》（Financial Instruments—Presentation）。
该准则的目的是提供有关披露金融工具的信息，并将其分类和度量纳入适当的类别中，以便为利益相关方提供更准确和可比较的信息。
首先，该准则定义了金融工具。
金融工具是一种可以承载现金流量并且可以在市场上交易的合同。
金融资产包括现金和现金等价物、股票、债券、商业票据和与其他实体进行的贷款等。
金融负债包括计划在未来支付现金的合同，如借款、应付票据和债券等。
此外，准则还包括金融衍生品，如期权、远期合约和掉期等。
其次，准则要求企业将其金融工具分类为可公允价值衡量的金融资产或金融负债。
可公允价值衡量是指使用市场可观察的定价模型或参考市场交易价格进行估值。
金融资产或金融负债也可以被归类为以摊余成本计量，前提是企业的经营决策基于其所保留的现金流量特征。
准则还规定了金融工具的披露要求。
企业必须在财务报表附注中提供有关其金融工具的详细信息，包括其分类、度量方法和相关合同条款等。
此外，企业还需要披露具有重大风险和不确定性的金融工具，并说明其已采取的风险管理策略。
在实际应用中，这一准则对企业的财务报告和分析有着重要的影响。
它要求企业提供更准确和全面的金融工具信息，以便利益相关方更好地了解企业的风险暴露和财务状况。
通过对金融工具进行分类和度量，企业可以更好地了解其资产负债表上各项科目的价值和特征。
然而，准则的实施也面临一些挑战和争议。
一些人认为，准则过于复杂，使企业难以理解和应用。
此外，如果企业发行的金融工具处于非活跃市场中，其公允价值的确定可能存在困难与不确定性。
对于这些问题，准则委员会和相关机构需要进一步研究和改进。
总的来说，企业会计准则第37号《金融工具，列报和披露》为企业提供了关于金融工具分类、度量和披露的规范。
会计准则外文文献翻译-财务会计专业
会计准那么外文文献及翻译-财务会计专业(含：英文原文及中文译文)文献出处：Buschhüter M, Striegel A. IAS 37 – Provisions, Contingent Liabilities and Contingent Assets[M]// Kommentar Internationale Rechnungslegung IFRS. Gabler, 2021:955-974.英文原文Accounting Standard (AS) 37Contingent Liabilities and Contingent AssetsBuschhüter M, Striegel AThis International Accounting Standard was approved by the IASC Board in July 1998 and became effective for financial statements covering periods beginning on or after 1 July 1999.Introduction1. IAS 37 prescribes the accounting and disclosure for all provisions, contingent liabilities and contingent assets, except:(a) those resulting from financial instruments that are carried at fair value;(b) those resulting from executory contracts, except where the contract is onerous. Executory contracts are contracts under which neither party has performed any of its obligations or both parties have partially performed their obligations to an equal extent;(c) those arising in insurance enterprises from contracts with policyholders;(d) those covered by another International Accounting Standard. Provisions2. The Standard defines provisions as liabilities of uncertain timing or amount. A provision should be recognised when, and only when:(a) an enterprise has a present obligation (legal or constructive) as a result of a past event; (b) it is probable (i.e. more likely than not) that an outflow of resources embodying economic benefits will be required to settle the obligation;(c) a reliable estimate can be made of the amount of the obligation. The Standard notes that it is only in extremely rare cases that a reliable estimate will not be possible.3. The Standard defines a constructive obligation as an obligation that derives from an enterprise's actions where:(a) by an established pattern of past practice, published policies or a sufficiently specific current statement, the enterprise has indicated to other parties that it will accept certain responsibilities; (b) as a result, the enterprise has created a valid expectation on the part of those other parties that it will discharge those responsibilities.4. In rare cases, for example in a law suit, it may not be clear whether an enterprise has a present obligation. In these cases, a past event is deemed to give rise to a present obligation if, taking account of all available evidence, it is more likely than not that a present obligation exists at thebalance sheet date. An enterprise recognises a provision for that present obligation if the other recognition criteria described above are met. If it is more likely than not that no present obligation exists, the enterprise discloses a contingent liability, unless the possibility of an outflow of resources embodying economic benefits is remote.5. The amount recognized as a provision should be the best estimate of the expenditu required to settle the present obligation at the balance sheet date, in other words, the amount that an enterprise would rationally pay to settle the obligation at the balance sheet date or to transfer it to a third party at that time.6. The Standard requires that an enterprise should, in measuring a provision: (a) take risks and uncertainties into account. However, uncertainty does not justify the creation of excessive provisions or a deliberate overstatement of liabilities;(b) discount the provisions, where the effect of the time value of money is material, using a pre-tax discount rate (or rates) that reflect(s) current market assessments of the time value of money and those risks specific to the liability that have not been reflected in the best estimate of the expenditure. Where discounting is used, the increase in the provision due to the passage of time is recognised as an interest expense;(c) take future events, such as changes in the law and technological changes, into account where there is sufficient objective evidence thatthey will occur; and(d) not take gains from the expected disposal of assets into account, even if the expected disposal is closely linked to the event giving rise to the provision.7. An enterprise may expect reimbursement of some or all of the expenditure required to settle a provision (for example, through insurance contracts, indemnity clauses or suppliers' warranties). An enterprise should:(a) recognise a reimbursement when, and only when, it is virtually certain that reimbursement will be received if the enterprise settles the obligation. The amount recognised for the reimbursement should not exceed the amount of the provision; and(b) recognise the reimbursement as a separate asset. In the income statement, the expense relating to a provision may be presented net of the amount recognised for a reimbursement. 8. Provisions should be reviewed at each balance sheet date and adjusted reflect thecurrent best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provisioshould be reversed.9. A provision should be used only for expenditures for which the provision was originally recognised.Provisions - Specific Applications10. The Standard explains how the general recognition and measurement requirements for provisions should be applied in three specific cases: future operating losses; onerous contracts; and restructurings. Contingent Liabilities11. An enterprise should not recognise a contingent liability. , unless the12. A contingent liability is disclosed, as required by paragraph 86possibility of an outflow of resources embodying economic benefits is remote.13. Where an enterprise is jointly and severally liable for an obligation, the part of tobligation that is expected to be met by other parties is treated as a contingentThe enterprise recognises a provision for the part of the obligation for which an outflow of resources embodying economic benefits is probable, except in the extremely rare circumstances where no reliable estimate can be made.14. Contingent liabilities may develop in a way not initially expected. Therefore, theare assessed continually to determine whether an outflow of resources embodying probable. If it becomes probable that an outflow of economic benefits has become future economic benefits will be required for an item previously dealt with as a contingent liability, a provision is recognised in the financial statements of the period in which the change in probability occurs (except in the extremely rare circumstances where no reliable estimate can be made).Contingent Assets15. An enterprise should not recognise a contingent asset.16. Contingent assets usually arise from unplanned or other unexpected events that give rise to the possibility of an inflow of economic benefits to the enterprise. An example is a claim that an enterprise is pursuing through legal processes, where the outcome is uncertain. 17. Contingent assets are not recognised in financial statements since this may result in the recognition of income that may never be realised. However, when the realisation of income is virtually certain, then the related asset is not a contingent asset and its recognition is appropriate. 18. A contingent asset is disclosed, as required by paragraph 89 economic benefits is probable.19. Contingent assets are assessed continually to ensure that developments are appropriately reflected in the financial statements. If it has become virtually certain that an inflow of economic benefits will arise, the asset and the related income are recognised in the financial statements of the period in which the change occurs. If an inflow of economic benefits has become probable, an enterprise discloses the contingent asset.Measurement20. The amount recognised as a provision should be the best estimate of the expenditure required to settle the present obligation at the balance sheet date.21. The best estimate of the expenditure required to settle the present obligation is the amount that an enterprise would rationally pay to settle the obligation at the balance sheet date or to transfer it to a third party at that time. It will often be impossible or prohibitively expensive to settle or transfer an obligation at the balance sheet date. However, the estimate of the amount that an enterprise would rationally pay to settle or transfer the obligation gives the best estimate of the expenditure required to settle the present obligation at the balance sheet date. 22. The estimates of outcome and financial effect are determined by the judgement of the management of the enterprise, supplemented by experience of similar transactions and, in some cases, reports from independent experts. The evidence considered23. Uncertainties surrounding the amount to be recognised as a provision are dealt with by various means according to the circumstances. Where the provision being measured involves a large population of items, the obligation is estimated by weighting all possible outcomes by their associated probabilities. The name for thistatistical method of estimation is 'expected value'. The provision will therefore be different depending on whether the probability of a loss of a given amount is, for example, 60 per cent or 90 per cent. Where there is a continuous range of possible outcomes, and each point in that range is as likely as any other, the mid-point of thrange is used. 24. Where a single obligation is beingmeasured, the individual most likely outcome may be the best estimate of the liability. However, even in such a case, the enterprise considers other possible outcomes. Where other possible outcomes are either mostly higher or mostly lower than the most likely outcome, the best estimate will be a higher or lower amount. For example, if an enterprise has to rectify a serious fault in a major plant that it has constructed for a customer, the individual most likely outcome may be for the repair to succeed at the first attempt at a cost of1,000, but a provision for a larger amount is made if there is a significant chance that further attempts will be necessary.25. The provision is measured before tax, as the tax consequences of the provision, , Income Taxes. and changes in it, are dealt with under IAS 12,Income Taxes.Risks and Uncertainties26. The risks and uncertainties that inevitably surround many events and the best estimate of a circumstances should be taken into account in reachin the best estmeate of a provision.27. Risk describes variability of outcome. A risk adjustment may increase the amount at which a liability is measured. Caution is needed in making judgements under conditions of uncertainty, so that income or assets are not overstated and expenses or liabilities are not understated. However, uncertainty does not justify the creation of excessive provisions or adeliberate overstatement of liabilities. For example, if the projected costs of a particularly adverse outcome are estimated on a prudent basis, that outcome is not then deliberately treated as more probable than is realistically the case. Care is needed to avoid duplicating adjustments for risk and uncertainty with consequent overstatement of a provision. Present Value28. Where the effect of the time value of money is material, the amount ofa provision should be the present value of the expenditures expected to be required to settle the obligation.29. The discount rate (or rates) should be a pre-tax rate (or rates) that reflect(s) current market assessments of the time value of money and the risks specific to the liability. The discount rate(s) should not reflect risks for which future cash flow estimates have been adjusted. Future Events 30. Future events that may affect the amount required to settle an obligation should be reflected in the amount of a provision where there is sufficient objective evidence that they will occur.31. Expected future events may be particularly important in measuring provisions. For example, an enterprise may believe that the cost of cleaning up a site at the end of its life will be reduced by future changes in technology. The amount recognised reflects a reasonable expectation of technically qualified, objective observers, taking account of all available evidence as to the technology that will be available at the time of theclean-up. Thus it is appropriate to include, for example, expected cost reductions associated with increased experience in applying existing technology or the expected cost of applying existing technology to a larger or more complex clean-up operation than has previously been carried out. However, an enterprise does not anticipate the new technology for cleaning up unless it is supported by development of a completel sufficient objective evidence.32. The effect of possible new legislation is taken into consideration in measuring an existing obligation when sufficient objective evidence exists that the legislation is virtually certain to beenacted. The variety of circumstances that arise in practice makes it impossible to specify a single event that will provide sufficient, objective evidence in every case. Evidence is required both of what legislation will demand and of whether it is virtually certain to be enacted and implemented in due course. In many cases sufficient objective evidence will not exist until the new legislation is enacted.Expected Disposal of Assets33. Gains from the expected disposal of assets should not be taken into account in measuring a provision.34. Gains on the expected disposal of assets are not taken into account in measuring a provision, even if the expected disposal is closely linked to the event giving rise to the provision. Instead, an enterprise recognisesgains on expected disposals of assets at the time specified by the International Accounting Standard dealing with the assets concerned. Reimbursements35. Where some or all of the expenditure required to settle a provision is expected to be reimbursed by another party, the reimbursement should be recognised when, and only when, it is virtually certain that reimbursement will be received if the enterprise settles the obligation. The reimbursement should be treated as a separate asset. The amount recognised for the reimbursement should not exceed the amount of the provision.36. In the income statement, the expense relating to a provision may be presented net of the amount recognised for a reimbursement.37. Sometimes, an enterprise is able to look to another party to pay part or all of the expenditure required to settle a provision (for example, through insurance contracts, indemnity clauses or suppliers' warranties). The other party may either reimburse amounts paid by the enterprise or pay the amounts directly.38. In most cases the enterprise will remain liable for the whole of the amount in question so that the enterprise would have to settle the full amount if the third party failed to pay for any reason. In this situation, a provision is recognised for the full amount of the liability, and a separate asset for the expected reimbursement is recognised when it is virtuallycertain that reimbursement will be received if the enterprise settles the liability.39. In some cases, the enterprise will not be liable for the costs in question if the third party fails to pay. In such a case the enterprise has no liability for those costs and they are not included in the provision.40. As noted in paragraph 29,severally liable is a contingent liability to the extent that it is expected that the obligation will be settled by the other parties.Changes in Provisions41. Provisions should be reviewed at each balance sheet date and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision should be reversed.42. Where discounting is used, the carrying amount of a provision increases in each period to reflect the passage of time. This increase is recognised as borrowing cost.Use of Provisions43. A provision should be used only for expenditures for which the provision was originally recognised.44. Only expenditures that relate to the original provision are set against it. Setting expenditures against a provision that was originally recognised for another purpose would conceal the impact of two different events.Future Operating Losses45. Provisions should not be recognised for future operating losses.46. Future operating losses do not meet the definition of a liability in paragraph 10.the general recognition criteria set out for provisions in paragraph 1447. An expectation of future operating losses is an indication that certain assets of the operation may be impaired. An enterprise tests these assets for impairment under IAS 36, Impairment of Assets.Onerous Contracts48. If an enterprise has a contract that is onerous, the present obligation under the contract should be recognised and measured as a provision. 49. Many contracts (for example, some routine purchase orders) can be cancelled without paying compensation to the other party, and therefore there is no obligation. Other contracts establish both rights and obligations for each of the contracting parties. Where events make such a contract onerous, the contract falls within the scope of this Standard and a liability exists which is recognised. Executory contracts that are not onerous fall outside the scope of this Standard. 50. This Standard defines an onerous contract as a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. The unavoidable costs under a contract reflect the least net cost of exiting from the contract, which is the lower ofthe cost of fulfilling it and any compensation or penalties arising from failure to fulfil it.51. Before a separate provision for an onerous contract is established, an enterprise recognises any impairment loss that has occurred on assets dedicated to that contract(see IAS 36, Impairment of Assets). Restructuring52. The following are examples of events that may fall under the definition of restructuring: (a) sale or termination of a line of business; (b) the closure of business locations in a country or region or the relocation of business activities from one country or region to another; (c) changes in management structure, for example, eliminating a layer of management; (d) fundamental reorganisations that have a material effect on the nature and focus of the enterprise's operations.53. A provision for restructuring costs is recognised only when the general recognition are met. Paragraphs 72-83 set out how criteria for provisions set out in paragraph 14the general recognition criteria apply to restructurings.54. A constructive obligation to restructure arises only when an enterprise:(a) has a detailed formal plan for the restructuring identifying at least: (i) the business or part of a business concerned;(ii) the principal locations affected;(iii) the location, function, and approximate number of employees whowill be compensated for terminating their services;(iv) the expenditures that will be undertaken;(v) when the plan will be implemented;(b) has raised a valid expectation in those affected that it will carry out the restructuring by starting to implement that plan or announcing its main features to those affected by it. . Evidence that an enterprise has started to implement a restructuring plan would be provided, 55for example, by dismantling plant or selling assets or by the public announcement of the main features of the plan. A public announcement of a detailed plan to restructure constitutes a constructive obligation to restructure only if it is made in such a way and in sufficient detail (i.e. setting out the main features of the plan) that it gives rise to valid expectations in other parties such as customers, suppliers and employees (or their representatives) that the enterprise will carry out the restructuring.56. For a plan to be sufficient to give rise to a constructive obligation when communicated to those affected by it, its implementation needs to be planned to begin as soon as possible and to be completed in a timeframe that makes significant changes to the plan unlikely. If it is expected that there will be a long delay before the restructuring begins or that the restructuring will take an unreasonably long time, it is unlikely that the plan will raise a valid expectation on the part of others that theenterprise is at present committed to restructuring, because the timeframe allows opportunities for the enterprise to change its plans.57. A management or board decision to restructure taken before the balance sheet date does not give rise to a constructive obligation at the balance sheet date unless the enterprise has, before the balance sheet date:(a) started to implement the restructuring plan;(b) announced the main features of the restructuring plan to those affected by it in a sufficiently specific manner to raise a valid expectation in them that the enterprise will carry out the restructuring. In some cases, an enterprise starts to implement a restructuring plan, or announces its main features to those affected, only after the balance sheet date. Disclosure may be , Events After the Balance Sheet Date, if the restructuring is of required under IAS 10 such importance that its non-disclosure would affect the ability of the users of the financial statements to make proper evaluations and decisions.58. Although a constructive obligation is not created solely by a management decision, an obligation may result from other earlier events together with such a decision. For example, negotiations with employee representatives for termination payments, or with purchasers for the sale of an operation, may have been concluded subject only to board approval. Once that approval has been obtained and communicated to the other parties, the enterprise has a constructive obligation to restructure, if theconditions of paragraph 72 are met.. 59. In some countries, the ultimate authority is vested in a board whose membership gement (e.g. employees) includes representatives of interests other than those of managment.or notification to such representatives may be necessary before the board decision is taken. Because a decision by such a board involves communication to these representatives, it may result in a constructive obligation to restructure.60. No obligation arises for the sale of an operation until the enterprise is committed to the sale, i.e. there is a binding sale agreement.61. Even when an enterprise has taken a decision to sell an operation and announced that decision publicly, it cannot be committed to the sale until a purchaser has been identified and there is a binding sale agreement. Until there is a binding sale agreement, the enterprise will be able to change its mind and indeed will have to take another course of action if a purchaser cannot be found on acceptable terms. When the sale of an operation is envisaged as part of a restructuring, the assets of the operation , Impairment of Assets. When a sale is only are reviewed for impairme-ent under IAS 36part of a restructuring, a constructive obligation can arise for the other parts of the restructuring before a binding sale agreement exists.62. A restructuring provision should include only the direct expenditures arising form the restrict-uring,which are those that are both:(a) necessarily entailed by the restructuring; and(b) not associated with the ongoing activities of the enterprise.63. A restructuring provision does not include such costs as:(a) retraining or relocating continuing staff;(b) marketing; or(c) investment in new systems and distribution networks.These expenditures relate to the future conduct of the business and are not liabilities for restructuring at the balance sheet date. Such expenditures are recognised on the same basis as if they arose independently of a restructuring.64. Identifiable future operating losses up to the date of a restructuring are not included in a provision, unless they relate to an onerous contract as defined in paragraph 10. , gains on the expected disposal of assets are not taken65. As required by paragraph 51into account in measuring a restructuring provision, even if the sale of assets is envisaged as part of the restructuring.Disclosure66. For each class of provision, an enterprise should disclose:(a) the carrying amount at the beginning and end of the period;(b) additional provisions made in the period, including increases toexisting provisions; (c) amounts used (i.e. incurred and charged against the provision) during the period; (d) unused amounts reversed during the period; and(e) the increase during the period in the discounted amount arising from the passage of time and the effect of any change in the discount rate. Comparative information is not required67. An enterprise should disclose the following for each class of provision:(a) a brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits;(b) an indication of the uncertainties about the amount or timing of those outflows. Where necessary to provide adequate information, an enterprise should disclose the major assumptions made concerning future events, as addressed in paragraph 48(c) the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.68. Unless the possibility of any outflow in settlement is remote, an enterprise should disclose for each class of contingent liability at the balance sheet date a brief description of the nature of the contingent liability and, where practicable:;(a) an estimate of its financial effect, measured under paragraphs 36(b) an indication of the uncertainties relating to the amount or timing of any outflow; (c) the possibility of any reimbursement.69. In determining which provisions or contingent liabilities may be aggregated to form a class, it is necessary to consider whether the nature of the items is sufficiently similar for a single statement about them to fulfil the requirements of paragraphs 85(a)and (b) and 86(a) and (b). Thus, it may be appropriate to treat as a single class of provision amounts relating to warranties of different products, but it would not be appropriate to treat as a single class amounts relating to normal warranties and amounts that are subject to legal proceedings.70. Where a provision and a contingent liability arise from the same set of -86 in a circumstances, an enterprise makes the disclosures required by paragraphs 84 that shows the link between the provision and the contingent liability.71. Where an inflow of economic benefits is probable, an enterprise should disclose a brief description of the nature of the contingent assets at the balance sheet date, and, where practicable, an estimate of their financial effect, measured using the principles set out for provisions in paragraphs 3672. It is important that disclosures for contingent assets avoid giving misleading ndications of the likelihood of income arising.73 In extremely rare cases, disclosure of some or all of the information required by paragraphs 84-89 can be expected to prejudice seriously the position of the enterprise a dispute with other parties on the subject matterof the provision, contingent or contingent asset. In such cases, an enterprise need not disclose the information, but should disclose the general nature of the dispute, together with the fact that, and reason why, the information has not been disclosed. Transitional Provisions74. The effect of adopting this Standard on its effective date (or earlier) should be reported as an adjustment to the opening balance of retained earnings for the period in which the Standard is first adopted. Enterprises are encouraged, but not required, to adjust the opening balance of retained earnings for the earliest period presented and to restate comparative information. If comparative information is not restated, this fact should be disclosed. , Net Profit or Loss for the75. The Standard requires a different treatment from IAS 8requires Period, Fundamental Errors and Changes in Accounting Policies. IAS 8comparative information to be restated (benchmark treatment) or additional pro forma comparative information on a restated basis to be disclosed (allowed alternative reatment) unless it is impracticable to do so.。
会计准则第37号
会计准则第37号
该准则规定了金融工具的定义、分类、计量、列报和披露要求。
金融
工具是指可以作为债权或权益证明的合同，以及可以作为买卖或交换其他
金融资产或负债的合同。
金融工具通常包括现金、债券、股票、衍生品等。
根据准则的要求，企业应该根据工具的特征和管理意图将其分类为金
融资产、金融负债或权益工具。
金融资产和金融负债的计量通常是按公允
价值或成本进行，而权益工具的计价通常是按公允价值进行。
在财务报表中，企业应该将金融资产和金融负债按照其特征和管理意
图进行分类，并按照准则的要求进行列报。
同时，企业还应该披露与金融
工具相关的重要事项，例如风险管理政策、公允价值估计方法和假设、金
融工具的流动性等。
该准则的实施对企业有重要影响。
首先，它要求企业对金融工具进行
更准确的分类和计量，以反映其真实价值和风险。
其次，准则要求企业提
供更详尽的金融工具披露，以帮助用户理解企业的财务状况和风险。
然而，该准则也存在一些挑战和争议。
首先，金融工具的分类和计量
可能存在主观性和复杂性，需要企业进行专门的判断和估计。
其次，准则
的要求可能需要企业进行大量的额外工作和成本，尤其是对于复杂的金融
工具。
总的来说，会计准则第37号是一个重要的准则，它规范了企业在财
务报表中对金融工具的列报和披露。
准则的实施有助于提高财务报表的质
量和透明度，帮助用户更好地理解企业的金融状况和风险。
然而，实施该
准则也需要企业投入大量的资源和精力。
(完整版)《企业会计准则第37号——金融工具列报》应用指南(2018)
《企业会计准则第37 号——金融工具列报》应用指南（2018）一、总体要求《企业会计准则第37 号——金融工具列报》（以下简称“本准则”）规范了金融负债和权益工具的区分，企业发行的金融工具相关利息、股利、利得和损失的会计处理，金融资产和金融负债的抵销，金融工具在财务报表中的列示和披露以及金融工具相关风险的披露。
金融工具相关披露的目标，是有助于财务报表使用者了解企业所发行金融工具的分类、计量和列示，以及企业所持有的金融资产和承担的金融负债的情况，并就金融工具对企业财务状况和经营成果影响的重要程度、金融工具使企业在报告期间和期末所面临风险的性质和程度，以及企业如何管理这些风险作出合理评价。
企业应当按照《企业会计准则第30 号——财务报表列报》（以下简称“财务报表列报准则”）的规定列报财务报表信息。
由于金融工具交易相对于企业的其他经济业务更具特殊性，具有与金融市场结合紧密、风险敏感性强、对企业财务状况和经营成果影响大等特点，对于与金融工具相关的信息，除按照财务报表列报准则的规定列报外，还应当按照本准则的规定列报。
企业应当按照计量属性并结合自身实际情况对金融工具进行分类，在此基础上在资产负债表和利润表中列报其对财务状况和经营成果的影响，并披露金融资产和金融负债的公允价值信息。
企业应当披露套期活动对企业风险敞口的影响，以及采用套期会计对财务报表的影响。
企业应当按照本准则规定，根据合同条款所反映的经济实质，将所发行的金融工具或其组成部分划分为金融负债或权益工具，并以此确定相关利息、股利、利得或损失的会计处理。
与金融负债或复合金融工具负债成分相关的利息、股利、利得或损失，应当计入当期损益；与权益工具或复合金融工具权益成分相关的利息、股利，应当作为权益的变动处理。
发行方不应当确认权益工具的公允价值变动。
企业应当正确把握金融资产和金融负债的抵销原则。
满足本准则规定抵销条件的金融资产和金融负债应当以相互抵销后的净额在资产负债表内列示。
关于会计的英文文献原文(带中文翻译)
The Optimization Method of Financial Statements Based on Accounting Management TheoryABSTRACTThis paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fundamentally flawed by fair value accounting and asset-impairment accounting. According to legal theory and accounting theory, accounting data must have legal evidence as its source document. The conventional “mixed attribute” accounting system should be re placed by a “segregated” system with historical cost and fair value being kept strictly apart in financial statements. The proposed optimizing method will significantly enhance the reliability and usefulness of financial statements.I.. INTRODUCTIONBased on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards (hereinafter referred to as “the International Standards”) for reference. The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively. The objective of accounting reformation following-up is to establish the accounting theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China's socialist market economy construction. On the basis of a thorough evaluation of the achievements and limitations of International Standards, this paper puts forward a stand that to deepen accounting reformation and enhance the stability of accounting regulations.II. OPTIMIZA TION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTA TIONAs an important management activity, accounting should make use of information systems based on classified statistics, and serve for both micro-economic management and macro-economic regulation at the same time. Optimization of financial statements system should try to take all aspects of the demands of the financial statements in both macro and micro level into account.Why do companies need to prepare financial statements? Whose demands should be considered while preparing financial statements? Those questions are basic issues we should consider on the optimization of financial statements. From the perspective of "public interests", reliability and legal evidence are required as qualitative characters, which is the origin of the traditional "historical cost accounting". From the perspective of "private interest", security investors and financial regulatory authoritieshope that financial statements reflect changes of market prices timely recording "objective" market conditions. This is the origin of "fair value accounting". Whether one set of financial statements can be compatible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and an income statement.From 1992 to 2006, a lot of new ideas and new perspectives are introduced into China's accounting practices from international accounting standards in a gradual manner during the accounting reform in China. These ideas and perspectives enriched the understanding of the financial statements in China. These achievements deserve our full assessment and should be fully affirmed. However, academia and standard-setters are also aware that International Standards are still in the process of developing .The purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international convergence.III. THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEMWhether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supply-side and demand-side at the same time. We should consider whether financial statements could meet the demands of the macro-economic regulation and business administration, and whether they are popular with millions of accountants.Accountants are responsible for preparing financial statements and auditors are responsible for auditing. They will benefit from the implementation of the new financial statements.Firstly, for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly simplified. Accounting process will not need assets impairment and fair value any longer. Accounting books will not record impairment and appreciation of assets any longer, for the historical cost accounting is comprehensively implemented. Fair value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial statements. Historical cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustment. Accountants will not need to calculate the deferred income tax expense any longer, and the profit-after-tax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for distribution.Accountants do not need to record the fair value information needed by security investors in the accounting books; instead, they only need to list the fair value information at the balance sheet date. In addition, because the data in the solid line table has legal credibility, so the legal risks of accountants can be well controlled. Secondly, the arbitrariness of the accounting process will be reduced, and the auditors’ review process will be greatly simplified. The independent auditors will not have to bear the considerable legal risk for the dotted-line table they audit, because the risk of fair value information has been prompted as "not supported by legalevidences". Accountants and auditors can quickly adapt to this financial statements system, without the need of training. In this way, they can save a lot of time to help companies to improve management efficiency. Surveys show that the above design of financial statements is popular with accountants and auditors. Since the workloads of accounting and auditing have been substantially reduced, therefore, the total expenses for auditing and evaluation will not exceed current level as well.In short, from the perspectives of both supply-side and demand-side, the improved financial statements are expected to enhance the usefulness of financial statements, without increase the burden of the supply-side.IV. CONCLUSIONS AND POLICY RECOMMENDATIONSThe current rule of mixed presentation of fair value data and historical cost data could be improved. The core concept of fair value is to make financial statements reflect the fair value of assets and liabilities, so that we can subtract the fair value of liabilities from assets to obtain the net fair value.However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective. By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investorsWe hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards.基于会计管理理论的财务报表的优化方法摘要本文提供了一个方法，以提高财务报表的可靠性和实用性。
国际会计准则第37号
国际会计准则第37号--准备、或有负债和或有资产1999年7月1日颁布--------------------------------------------------------------------------------作者：IASC 2006-2-28 16:58:39 来源：国际会计准则委员会--------------------------------------------------------------------------------目的本准则的目的是确保将适当的确认标准和计量基础运用于准备、或有负债和或有资产，并确保在财务报表的附注中披露充分的信息，以使使用者能够理解它们的性质、时间和金额。
范围1．本准则适用于所有企业对以下各项之外的准备、或有负债和或有资产的会计核算：（1）以公允价值计量的金融工具形成的准备、或有负债和或有资产：（2）执行中的合同（除了亏损的执行中的合同）形成的准备、或有负债和或有资产；（3）保险公司与保单持有人之间签订的合同形成的准备、或有负债和或有资产；以及（4）由其他国际会计准则规范的准备、或有负债和或有资产。
2．本准则适用于不是以公允价值计量的金融工具（包括担保）。
3．执行中的合同是指双方均未履行任何义务或双方均同等程度地履行了部分义务的合同。
本准则不适用于执行中的合同，除非它是亏损的。
4．本准则适用于保险公司的准备、或有负债和或有资产，但不适用于其与保单持有人之间签订的合同形成的准备、或有负债和或有资产。
5．如果其他国际会计准则规范了特定的准备、或有负债和或有资产，企业应运用该准则而不是本准则，例如，关于以下项目的准则也规范了特定的准备：（1）建造合同（参见《国际会计准则第11号建造合同》）；（2）所得税（参见《国队会计准则第12号所得税》）；（3）租赁（参见《国际会计准则第17号租赁》），但是，《国际会计准则第17号》未对已变为亏损的经营租质的核算提出具体要求，因而本准则应适用于这些情况；（4）雇员福利（参见《国际会计准则第19号一雇员福利》）。
《某某年xx国际会计准则第37号准备、或有负债和或有资产》
国际会计准则第37号准备、或有负债和或有资产目的本准则的目的是确保将适当的确认标准和计量基础运用于准备、或有负债和或有资产，并确保在财务报表的附注中披露充分的信息，以使使用者能够理解它们的性质、时间和金额。
范围1．本准则适用于所有企业对以下各项之外的准备、或有负债和或有资产的会计核算：（1）以公允价值计量的金融工具形成的准备、或有负债和或有资产：（2）执行中的合同（除了亏损的执行中的合同）形成的准备、或有负债和或有资产；（3）保险公司与保单持有人之间签订的合同形成的准备、或有负债和或有资产；以及（4）由其他国际会计准则规范的准备、或有负债和或有资产。
2．本准则适用于不是以公允价值计量的金融工具（包括担保）。
3．执行中的合同是指双方均未履行任何义务或双方均同等程度地履行了部分义务的合同。
本准则不适用于执行中的合同，除非它是亏损的。
4．本准则适用于保险公司的准备、或有负债和或有资产，但不适用于其与保单持有人之间签订的合同形成的准备、或有负债和或有资产。
5．如果其他国际会计准则规范了特定的准备、或有负债和或有资产，企业应运用该准则而不是本准则，例如，关于以下项目的准则也规范了特定的准备：（1）建造合同（参见《国际会计准则第11号建造合同》）；（2）所得税（参见《国队会计准则第12号所得税》）；（3）租赁（参见《国际会计准则第17号租赁》），但是，《国际会计准则第17号》未对已变为亏损的经营租质的核算提出具体要求，因而本准则应适用于这些情况；（4）雇员福利（参见《国际会计准则第19号一雇员福利》）。
6．一些作为准备处理的金额可能与收入的确认有关，例如企业提供担保以收取费用，本准则不涉及收入确认，《国际会计准则第18号收入》明确了收入确认标准，并就确认标准的应用提供了实务指南，本准则不改变《国际会计准则第18号》的规定。
7．本准则将准备定义为时间或金额不确定的负债，在某些国家，“准备”也与一些项目相联系使用，例如折旧，资产减值和坏账：这些是对资产账面金额的调整，本准则不涉及。
国际会计准则中英文对照外文翻译文献
中英文对照外文翻译文献(文档含英文原文和中文翻译)译文:译文（一）世界贸易的飞速发展和国际资本的快速流动将世界经济带入了全球化时代。
在这个时代, 任何一个国家要脱离世界贸易市场和资本市场谋求自身发展是非常困难的。
会计作为国际通用的商业语言, 在经济全球化过程中扮演着越来越重要的角色, 市场参与者也对其提出越来越高的要求。
随着市场经济体制的逐步建立和完善，有些国家加入世贸组织后国际化进程的加快，市场开放程度的进一步增强，市场经济发育过程中不可避免的各种财务问题的出现，迫切需要完善的会计准则加以规范。
然而，在会计准则制定过程中，有必要认真思考理清会计准则的概念，使制定的会计准则规范准确、方便操作、经济实用。
由于各国家的历史、环境、经济发展等方面的不同,导致目前世界所使用的会计准则在很多方面都存在着差异,这使得各国家之间的会计信息缺乏可比性,本国信息为外国家信息使用者所理解的成本较高,在很大程度上阻碍了世界国家间资本的自由流动。
近年来,许多国家的会计管理部门和国家性的会计、经济组织都致力于会计准则的思考和研究,力求制定出一套适于各个不同国家和经济环境下的规范一致的会计准则,以增强会计信息的可比性,减少国家各之间经济交往中信息转换的成本。
译文（二）会计准则就是会计管理活动所依据的原则, 会计准则总是以一定的社会经济背景为其存在基础, 也总是反映不同社会经济制度、法律制度以及人们习惯的某些特征, 因而不同国家的会计准则各有不同特点。
但是会计准则毕竟是经济发展对会计规范提出的客观要求。
它与社会经济发展水平和会计管理的基本要求是相适应的,因而,每个国家的会计准则必然具有某些共性:1. 规范性每个企业有着变化多端的经济业务,而不同行业的企业又有各自的特殊性。
而有了会计准则,会计人员在进行会计核算时就有了一个共同遵循的标准,各行各业的会计工作可在同一标准的基础上进行,从而使会计行为达到规范化,使得会计人员提供的会计信息具有广泛的一致性和可比性,大大提高了会计信息的质量。
国际会计准则第37号准备、或有负债和或有资产
国际会计准则第37号准备、或有负债和或有资产目的本准则的目的是确保将适当的确认标准和计量基础运用于准备、或有负债和或有资产，并确保在财务报表的附注中披露充分的信息，以使使用者能够理解它们的性质、时间和金额。
范围1．本准则适用于所有企业对以下各项之外的准备、或有负债和或有资产的会计核算：（1）以公允价值计量的金融工具形成的准备、或有负债和或有资产：（2）执行中的合同（除了亏损的执行中的合同）形成的准备、或有负债和或有资产；（3）保险公司与保单持有人之间签订的合同形成的准备、或有负债和或有资产；以及（4）由其他国际会计准则规范的准备、或有负债和或有资产。
2．本准则适用于不是以公允价值计量的金融工具（包括担保）。
3．执行中的合同是指双方均未履行任何义务或双方均同等程度地履行了部分义务的合同。
本准则不适用于执行中的合同，除非它是亏损的。
4．本准则适用于保险公司的准备、或有负债和或有资产，但不适用于其与保单持有人之间签订的合同形成的准备、或有负债和或有资产。
5．如果其他国际会计准则规范了特定的准备、或有负债和或有资产，企业应运用该准则而不是本准则，例如，关于以下项目的准则也规范了特定的准备：（1）建造合同（参见《国际会计准则第11号建造合同》）；（2）所得税（参见《国队会计准则第12号所得税》）；（3）租赁（参见《国际会计准则第17号租赁》），但是，《国际会计准则第17号》未对已变为亏损的经营租质的核算提出具体要求，因而本准则应适用于这些情况；（4）雇员福利（参见《国际会计准则第19号一雇员福利》）。
6．一些作为准备处理的金额可能与收入的确认有关，例如企业提供担保以收取费用，本准则不涉及收入确认，《国际会计准则第18号收入》明确了收入确认标准，并就确认标准的应用提供了实务指南，本准则不改变《国际会计准则第18号》的规定。
7．本准则将准备定义为时间或金额不确定的负债，在某些国家，“准备”也与一些项目相联系使用，例如折旧，资产减值和坏账：这些是对资产账面金额的调整，本准则不涉及。
关于文献综述论文范文.doc
关于文献综述论文范文关于文献综述论文范文导读：ingentAssets(准备、或有负债及或有资产)。
美国是世界上较早研究或有事项会计政策的国家。
早在1975年，美国财务会计准则委员会颁布的第5号准则说明书中，就对或有事项的会计12345 《或有事项不确定性及核算规范》文献综述上个世纪90 年代以来，受诉讼、承诺、环境污染、重组等不确定经济事项的影响，国际会计界对或有事项会计问题的研究开始重视，2000 年前，或有事项在会计政策中大部分都是缺乏明确具体的规定，而在会计实务工作中，因很多会计从业人员对或有事项理解不多，对其处理很不规范，导致许多影响企业财务状况和经营情况的或有事项信息也因此无法通过会计报表传递给信息使用者。
有些公司为了达到某种目的，有意隐瞒或有事项。
所以因或有事项会计政策不明确、不完善，导致在目前企业会计政策中，大部分或有事项缺乏明确具体的规定；而因或有事项实务处理的不规范、水平低。
导致目前的会计实务工作中，许多财会从业人员对或有事项相关处理不熟悉甚至是陌生，严重影响会计信息的正确披露。
或有事项是会计信息披露的一项重要内容，作为一种特殊的经济事项它普遍存在于企业的经营活动中，其内容随着经济发展在不断丰富，对财务会计信息以及经营决策的影响越来越大。
因许多公司对或有事项的认识不够，忽略了或有事项的影响，为提高企业对或有事项的认识，使其能对该事项作出更正确的会计处理。
1 相关概念的界定1.1 关于或有事项概念的综述美国财务会计准则委员会（FASB）对或有事项的定义，是指可能会给企业带来利得（利得性质的或有事项）或损失（损失性质的或有事项）的现存不确定性情况或环境，这种不确定性将通过一项或多项未来事项的发生或不发生得到证实。
《国际会计准则第10 号--或有事项和资产负债表日后发生的事项》对或有事项的定义基本沿用了美国的做法。
认为或有事项是指资产负债表日存在的状况或情形，其最终结果是利得或损失，只能通过一项或多项未来不确定事项的发生或不发生予以证实。
国际会计准则目录（中英文对照）
国际会计准则目录（中英文对照）1.IAS1：Presentation of Financial Statements《IAS1——财务报表的列报》2.IAS2：Inventories《IAS2——存货》3.IAS3：Consolidated Financial Statements《IAS3——合并财务报表》（已被IAS27和IAS28取代）4.IAS4：Depreciation Accounting《IAS4——折旧会计》（已被IAS16、IAS22和IAS38取代）5.IAS5：Information to Be Disclosed in Financial Statements《IAS5——财务报表中披露的信息》（已被IAS1取代）6.IAS6：Accounting Responses to Changing Prices《IAS6——物价变动会计》（已被IAS15取代）7.IAS7：Cash Flow Statements《IAS7——现金流量表》8.IAS8：Accounting Policies, Changes in Accounting Estimates and Errors 《IAS8——当期净损益、重大差错和会计政策变更》9.IAS9：Accounting for Research and Development Activities《IAS9——研发活动会计》（已被IAS38取代）10.IAS10：Events after the Balance Sheet Date《IAS10——资产负债表日后事项》11.IAS11：Construction Contracts《IAS11——建造合同》12.IAS12：Income Taxes《IAS12——所得税》13.IAS13：Presentation of Current Assets and Current Liabilities 《IAS13——流动资产和流动负债的列报》（已被IAS1取代）14.IAS14：Segment Reporting《IAS14——分部报告》15.IAS15：Information Reflecting the Effects of Changing Prices 《IAS15——反映物价变动影响的信息》（2003年已被撤销）16.IAS16：Property, Plant and Equipment《IAS16——不动产、厂场和设备》17.IAS17：Leases《IAS17——租赁》18.IAS18：Revenue《IAS18——收入》19.IAS19：Employee Benefits《IAS19——雇员福利》20.IAS20：Accounting for Government Grants and Disclosure of Government Assistance《IAS20——政府补助会计和政府援助的披露》21.IAS21：The Effects of Changes in Foreign Exchange Rates《IAS21——汇率变动的影响》22.IAS22：Business Combinations《IAS22——企业合并》（已被IFRS3取代）23.IAS23：Borrowing Costs《IAS23——借款费用》24.IAS24：Related Party Disclosures《IAS24——关联方披露》25.IAS25：Accounting for Investments《IAS25——投资会计》（已被IAS39 和IAS40取代）26.IAS26：Accounting and Reporting by Retirement Benefit Plans 《IAS26——退休福利计划的会计和报告》27.IAS27：Consolidated and Separate Financial Statements《IAS27——合并财务报表及对子公司投资会计》28.IAS28：Investments in Associates《IAS28——对联合企业投资会计》29.IAS29：Financial Reporting in Hyperinflationary Economies《IAS29——恶性通货膨胀经济中的财务报告》30.IAS30：Disclosures in the Financial Statements of Banks and Similar Financial Institutions《IAS30——银行和类似金融机构财务报表中的披露》31.IAS31：Interests in Joint Ventures《IAS31——合营中权益的财务报告》32.IAS32：Financial Instruments: Disclosure and Presentation 《IAS32——金融工具：披露和列报》33.IAS33：Earnings per Share《IAS33——每股收益》34.IAS34：Interim Financial Reporting《IAS34——中期财务报告》35.IAS35：Discontinuing Operations《IAS35——终止经营》（已被IFRS5取代）36.IAS36：Impairment of Assets《IAS36——资产减值》37.IAS37：Provisions, Contingent Liabilities and Contingent Assets 《IAS37——准备、或有负债和或有资产》38.IAS38：Intangible Assets《IAS38——无形资产》39.IAS39：Financial Instruments: Recognition and Measurement 《IAS39——金融工具：确认和计量》40.IAS40：Investment Property《IAS40——投资性房地产》41.IAS41：Agriculture《IAS41——农业》。
会计准则 第37号准则
会计准则第37号准则会计准则第37号是关于金融工具和金融抵销的国际会计准则。
该准则具体规定了金融工具的评估和披露要求，以及如何进行金融抵销。
首先，该准则明确了金融工具的定义。
金融工具是指能够在交易中产生金融资产、金融负债或者权益工具的合同。
在给出了金融工具的定义后，该准则便详细说明了金融工具的分类方法和计量方法。
根据该准则，金融工具分为两类，即按公允价值计量的金融资产和负债，以及按摊余成本计量的金融资产和负债。
按公允价值计量的金融资产和负债指的是那些可及时获取市场公允价值的金融工具，包括交易资产和交易负债。
按摊余成本计量的金融资产和负债指的是那些不适用公允价值计量的金融工具，包括持有至到期日的金融资产和负债。
接下来，该准则详细说明了金融工具的初始计量和后续计量方法。
初始计量是指在金融工具首次确认时进行的计量，通常是以公允价值为基础进行计量。
而后续计量是指在初始计量之后对金融工具的持有量进行定期或不定期的重新计量。
对按公允价值计量的金融工具，后续计量通常以公允价值为基础进行。
对按摊余成本计量的金融工具，后续计量通常按摊余成本进行。
此外，在特定情况下，准则还规定了使用其他方法进行后续计量的情况。
除了对金融工具的计量方法进行了规定，该准则还规定了金融工具的披露要求。
根据该准则，企业需要在财务报表中披露关于其持有金融工具的相关信息，包括持有的金融工具的种类、金额、计量基准等。
此外，在特定情况下，企业还需要进行其他额外的披露。
最后，该准则还详细说明了金融抵销的方法和条件。
金融抵销是指通过相互抵消金融资产和金融负债的方法来降低风险和优化资金利用。
根据该准则，可以进行金融抵销的条件包括：存在具体的合同条款、有意进行抵销并且能够执行、风险和组合的结构相似以及金融工具已获得法定的认定等。
综上所述，会计准则第37号给出了关于金融工具和金融抵销的详细规定。
该准则明确了金融工具的分类和计量方法，以及金融工具披露要求和金融抵销的方法和条件。
xx国际会计准则第37号准备、或有负债和或有资产
xx国际会计准则第37号准备、或有负债和或有资产目的本准则的目的是确保将适当的确认标准和计量基础运用于预备、或有负债和或有资产，并确保在财务报表的附注中披露充分的信息，以使使用者能够明白得它们的性质、时刻和金额。
范畴1．本准则适用于所有企业对以下各项之外的预备、或有负债和或有资产的会计核算：（1）以公允价值计量的金融工具形成的预备、或有负债和或有资产：（2）执行中的合同（除了亏损的执行中的合同）形成的预备、或有负债和或有资产；（3）保险公司与保单持有人之间签订的合同形成的预备、或有负债和或有资产；以及（4）由其他国际会计准则规范的预备、或有负债和或有资产。
2．本准则适用于不是以公允价值计量的金融工具（包括担保）。
3．执行中的合同是指双方均未履行任何义务或双方均同等程度地履行了部分义务的合同。
本准则不适用于执行中的合同，除非它是亏损的。
4．本准则适用于保险公司的预备、或有负债和或有资产，但不适用于其与保单持有人之间签订的合同形成的预备、或有负债和或有资产。
5．如果其他国际会计准则规范了特定的预备、或有负债和或有资产，企业应运用该准则而不是本准则，例如，关于以下项目的准则也规范了特定的预备：（1）建筑合同（参见《国际会计准则第11号建筑合同》）；（2）所得税（参见《国队会计准则第12号所得税》）；（3）租赁（参见《国际会计准则第17号租赁》），然而，《国际会计准则第17号》未对已变为亏损的经营租质的核算提出具体要求，因而本准则应适用于这些情形；（4）雇员福利（参见《国际会计准则第19号一雇员福利》）。
6．一些作为预备处理的金额可能与收入的确认有关，例如企业提供担保以收取费用，本准则不涉及收入确认，《国际会计准则第18号收入》明确了收入确认标准，并就确认标准的应用提供了实务指南，本准则不改变《国际会计准则第18号》的规定。
7．本准则将预备定义为时刻或金额不确定的负债，在某些国家，“预备”也与一些项目相联系使用，例如折旧，资产减值和坏账：这些是对资产账面金额的调整，本准则不涉及。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
毕业设计（论文）外文文献翻译文献、资料中文题目：国际会计准则第 37 号或有负债和或有资产文献、资料英文题目：文献、资料来源：文献、资料发表（出版）日期：院（部）：专业：班级：姓名：学号：指导教师：翻译日期： 2017.02.14LNTU---Acc附录A国际会计准则第 37 号或有负债和或有资产目的本准则的目的是确保将适当的确认标准和计量基础运用于准备、或有负债和或有资产，并确保在财务报表的附注中披露充分的信息，以使使用者能够理解它们的性质、时间和金额。
范围1．本准则适用于所有企业对以下各项之外的准备、或有负债和或有资产的会计核算：（1）以公允价值计量的金融工具形成的准备、或有负债和或有资产：（2）执行中的合同（除了亏损的执行中的合同）形成的准备、或有负债和或有资产；（3）保险公司与保单持有人之间签订的合同形成的准备、或有负债和或有资产；（4）由其他国际会计准则规范的准备、或有负债和或有资产。
2．本准则适用于不是以公允价值计量的金融工具（包括担保）。
3．执行中的合同是指双方均未履行任何义务或双方均同等程度地履行了部分义务的合同。
本准则不适用于执行中的合同，除非它是亏损的。
4．本准则适用于保险公司的准备、或有负债和或有资产，但不适用于其与保单持有人之间签订的合同形成的准备、或有负债和或有资产。
5．如果其他国际会计准则规范了特定的准备、或有负债和或有资产，企业应运用该准则而不是本准则，例如，关于以下项目的准则也规范了特定的准备：（1）建造合同（参见《国际会计准则第11号建造合同》）；（2）所得税（参见《国队会计准则第12号所得税》）；（3）租赁（参见《国际会计准则第17 号租赁》），但是，《国际会计准则第17 号》未对已变为亏损的经营租质的核算提出具体要求，因而本准则应适用于这些情况；（4）雇员福利（参见《国际会计准则第19号一雇员福利》）。
6．一些作为准备处理的金额可能与收入的确认有关，例如企业提供担保以收取费用，本准则不涉及收入确认，《国际会计准则第18 号收入》明确了收入确认标准，并就确认标准的应用提供了实务指南，本准则不改变《国际会计准则第18 号》的规定。
7．本准则将准备定义为时间或金额不确定的负债，在某些国家，“准备”也与一些项目相联系使用，例如折旧，资产减值和坏账：这些是对资产账面金额的调整，本准则不涉及。
8．其他国际会计准则规定了支出是作为资产还是作为费用处理，本准则不涉及这些问题，相应地，本准则既不禁止也不要求对提取准备时所确认的费用予以资本化。
9．本准刚适用于重组（包括中止营业）准备，重组符合中止营业的定义时，《国际会计准则第35 号中止营业》可能要求提供附加的披露。
定义10．本准则中使用的下列术语，其定义为：准备，指时间或金额不确定的负债。
负债，指因过去事项而发生的企业的现时义务，该义务的结算预期会导致含经济利益的资源流出企业。
义务事项，指形成法定或推定义务的事项，这些法定或推定义务使企业没有现实的选择，只能结算该义务。
法定义务，指因以下任意项而发生的种义务：（1）合同（通过其明确的或隐含的条款）；（2）法规；（3）法律的其他实施。
推定义务，福因企业的行为而产生的种义务，其中：（1）由于以往实务的成型做法、公开的政策或相当明确的当前声明，企业已向其他方面表明它将承担特定的责任；（2）结果，企业使其他方面建立了个有效预期，即它将解除那些责任。
或有负债，指以下二者之一：（1）因过去事项而产生的潜在义务，其存在仅通过不完全由企业控制的个或数个不确定未来事项的发生或不发生予以证实；（2）因过去事项而产生、但因下列原因而未予确认的现时义务：①结算该义务不是很可能要求含经济利益的资源流出企业；或②该义务的金额不可以足够可靠地计量。
或有资产，指因过去事项而形成的潜在资产，其存在仅通过不完全由企业控制的个或数个不确定未来事项的发生或不发生予以证实。
亏损合同，指种合同，根据该合同履行义务发生的不可避免费用超过了预期获得的经济利益。
重组，指项由管理部门计划和控制、并重大地改变了企业的经营范围或进行该经营的方式的方案。
或有负债11．企业不应确认或有负债。
12．除非含经济利益的资源流出的可能性极小，否则或有负债应按第86 段要求的那样予以披露，13．企业联合和各自对某项义务负有责任时，义务中预期由其他方面结算的部分应作为或有负债处理，企业对很可能要求含经济利益的资源流出的那部分义务确认准备，除非极少的情况下不能对该义务作出可靠的估计。
14．或有负债可能不按最初预料的方式发展，因此，应对它们进行持续的评价，以确定含经济利益的资源流出的可能性是否已变为很可能，如果对应以前作为或有负债处理的事项的未来经济利益流出的可能性变为很可能了，则应在可能性发生变化当期的财务报表上确认一项准备（除非在极少的情况下不能作出可靠的估计）。
或有资产15．企业不应确认或有资产。
16．或有资产通常由导致经济利益可能流入企业的未计划的事项或其他未预料到的事项形成。
索赔是或有资产的一个例子。
企业通过法律程序提出索赔，其结果具有不确定性。
17．或有资产不应在财务报表中予以确认，因为确认或有资产可能会导致那些可能永远不会实现的收益得到确认。
但是，收益基本肯定会实现时，相关资产已不是或有资产，此时将其确认是恰当的，18．经济利益很可能流入时，应按第89 段的要求披露或有资产。
19．应对或有资产进行持续评价，以确保情况的发展在财务报表中得到适当的反映。
经济利益基本肯定会流入时，该资产和相关收益应在变化发生当期的财务报表上予以确认。
经济利益只是很可能会流入时，企业应披露该或有资产（见第89 段）。
计量20．确认为准备的金额应是资产负傻表日结算现时义务所要求支出的最好估计。
21．结算现时义务所要求支出的最好估计，应是企业在资产负债表日结算该义务，或在此时将该义务转让给第三方而合理支付的金额。
在资产负债表日结算或转让义务通常不可能发生或是异常昂贵，但是，企业为结算或转让该义务进行合理支付的金额的估计，提供了资产负债表日结算现时义务所要求支出的最好估计。
22．结果和财务影响的估计由企业管理部门根据判断，同时辅之以类似交易的经验和（某些情况下）独立专家出具的报告来确定。
应考虑的证据包括资产负债表日后事项提供的附加证据。
23．围绕予以确认为准备的金额的不确定性，可根据情况采用不同的方式处理，如果予以计量的准备涉及大量的项目，则应基于其相关的可能性，对各种可能结果进行加权来对义务进行估计，这种估计的统计方法称为“预期价值法”。
因此，给定金额的损失的可能性不同（比如说60%或90%）时，准备的金额也是不同的，如果存在可能结果的连续范围，且该范围中每一点和其他各点的可能性一样，则范围内的各点均可采用。
24．计量一项单项义务时，单个最可能的结果可能是该负债的最好估计。
但是，即使在这种情况下，企业也应考虑其他可能的结果，如果其他可能的结果大部分均比最可能的结果的金额高或低，则最好估计将是一项较高或较低的金额，例如，如果企业不得不纠正其为客户建造的主要厂房中存在的严重失误，则单个最可能金额可能是一次补救成功须花费的费用1000 万元，但是，如果存在重大的可能性，有必要作进一步的补救，则应提取一项较大金额的准备。
25．准备在税前计量，因为准备的税后结果及变化，应按《国际会计准则第12号所得税》进行处理，风险和不确定性26．不可避免地围绕很多事项和情况的风险和不确定性，应在计算准备的最好估计时予以考虑。
27．风险描述结果的变化，风险调整可能增加负债计量的金额。
在不确定的情况下进行判断需要谨慎，以使收益或资产不会高估，费用或负债不会低估，但是，不确定性并不说明应提取过多准备和故意夸大负债，例如，如果一个特别相反结果的预计费用是在谨慎的基础上进行估计的，那么该结果不能人为地认为比实际的情况更可能。
需要谨慎以避免对风险和不确定性进行重复调整，高估准备。
28．应按第85 段（2）的要求披露与支出金额相关的不确定性。
现值29．如果货币时间价值的影响重大，准备的金额应是结算义务预期所要求支出的现值。
30．因货币时间价值的影响，与资产负债表日后不久发生的现金流出有关的准备，比与较后发生的同样金额的现金流出有关的准备更加负有义务。
因此，影响重大时，准备应予折现。
31．折现率应是反映货币时间价值的当前市场评价及该负债特有风险的税前折现率。
折现靠不应反映未来现金流量估计已为其调整的风险。
未来事项32．对于可能影响结算业务所须金额的未来事项，如果有足够的客观证据表明它们将发生，则应在准备金额中予以反映。
33．预期的未来事项可能对计量准备特别重要。
例如，企业可能认为，在项目结束时清理场地的费用将因未来技术的变化而降低。
确认的金额应反映技术上合格且公正的观察者所作出的合理预测。
这些预测是该观察者考虑了清理场地时可使用技术等因素的所有证据后作出的。
因此，恰当的做法是，将与应用现有技术过程中积累的经验有关的预计费用减少额，或现有技术应用于比以前进行过的更大或更复杂的清理项目的预期费用，在预测中考虑。
但是，除非得到相当客观的证据的支持，否则企业不应对全新的清理技术的发展进行预期。
34．如果存在相当客观的证据表明，新法规基本肯定会颁布，那么新法规的潜在影响应在计量现时义务时予以考虑。
实务中出现的情况的多样化使确定一个在每种情况下均能提供充足、客观证据的单独事项是不可能的。
所要求的证据包括，需要什么样的法规、是否在适当的时候基本肯定会颁布和实施，在很多情况下，直至新法规颁布，才存在相当客观的证据。
资产的预期处置35．资产预期处置形成的利得不应在计量准备时予以考虑。
36．资产预期处置形成的利得不应在计量准备时予以考虑，即使该预期处置与形成准备的事项密切联系也是如此。
企业应在涉及相关资产的国际会计准则规定的时点确认资产预期处置形成的利得。
补偿37．如果结算准备所要求支出的部分或全部预期会由另方补偿，那么当且仅当如果企业结算该义务，就基本评定会收到补偿时，确认该补偿。
该补偿应作为项单独的资产处理。
对补偿确认的金额不应超过准备的金额。
38．在收益表中，与准备有关的费用可以扣除对补偿确认的金额后的净额列报。
39．有时，企业能够让另一方支付结算准备所要求支出的一部分或全部（例如，通过保险合同、豁免条款或供应商的保证），另一方可能补偿企业已付的金额或直接支付这项金额。
40．在大多数情况下，企业仍对所讨论的全部金额负有责任，以至于第三方出于某种原因未能支付时，企业不得不结算全部金额。
在这种情况下，应对负债全额确认准备；而且，应在企业结算该负债时就基本肯定会收到补偿的情况下，对预期的补偿确认一项单独的资产。
41．在某些情况下，第三方未能支付时企业对所讨论的费用不负有责任，在这种情况下，企业对这些费用不承担义务，因而不应将其包括在准备中。