国际会计准则第12号——所得税案例讲解
授予限制性股票时递延所得税的会计处理初探
授予限制性股票时递延所得税的会计处理初探刘丰收;徐芳【摘要】根据企业会计准则及相关规定,与股份支付相关的支出应在职工提供服务的期间确认为成本费用,但税法规定,对于符合条件的股份支付,只有在相关股份实际授予职工时才允许在计算应纳税所得额时予以扣除.在会计上确认股份支付费用的期间内,公司应根据期末取得的信息估计未来期间可税前扣除的金额,计算确定由此产生的暂时性差异,符合确认条件的,应确认为递延所得税资产.而该递延所得税资产的确认和转回均涉及较复杂的计算及入账科目的判断,本文通过一个限制性股票的示例,来探究授予限制性股票时相关递延所得税资产的确认及其转回的会计处理,以期为相关理论研究及会计实务提供借鉴.【期刊名称】《中国注册会计师》【年(卷),期】2017(000)007【总页数】7页(P95-101)【关键词】限制性股票;股份支付;递延所得税资产【作者】刘丰收;徐芳【作者单位】致同会计师事务所;河北省注册会计师协会【正文语种】中文根据企业会计准则及相关规定，与股份支付相关的支出应在职工提供服务的期间确认为成本费用，但税法规定，对于符合条件的股份支付，只有在相关股份实际授予职工时才允许在计算应纳税所得额时予以扣除。
在会计上确认股份支付费用的期间内，公司应根据期末取得的信息估计未来期间可税前扣除的金额，计算确定由此产生的暂时性差异，符合确认条件的，应确认为递延所得税资产。
而该递延所得税资产的确认和转回均涉及较复杂的计算及入账科目的判断，本文通过一个限制性股票的示例，来探究授予限制性股票时相关递延所得税资产的确认及其转回的会计处理，以期为相关理论研究及会计实务提供借鉴。
限制性股票股份支付递延所得税资产股权激励制度产生于20世纪70年代的美国，随后在西方国家广泛应用。
90年代，我国一些外商投资企业开始涉及。
2005年12月，中国证监会发布《上市公司股权激励管理办法(试行)》（证监公司字[2005]151号），允许在我国境内上市的公司对其董事、监事、高级管理及其他员工管理人员建立职工股权激励计划。
国际会计准则第12号所得税会计
国际会计准则第12号所得税会计1.所得税负债与所得税资产：a.所得税负债是企业未来应纳税款的额度，这是企业在财务报表日期后根据普遍适用的税法规定计算得出的。
b.所得税资产是企业未来可以抵消应纳税款的额度，这是企业在财务报表日期后根据普遍适用的税法规定计算得出的。
2.对于税务纳税额与会计纳税额之间的差异，企业需要进行必要的会计处理，以反映出未来的税收效果。
这些差异可以是暂时性差异或永久性差异。
a.暂时性差异是指在当前财务报表期间内会计纳税额与税务纳税额之间的差异，但在以后的会计期间内会有所调整。
暂时性差异会导致会计纳税负债或所得税资产的发生和变动。
b.永久性差异是指在当前财务报表期间内会计纳税额与税务纳税额之间的不一致，且在以后的会计期间内不会有所调整。
永久性差异不会影响会计纳税负债和所得税资产。
3.在编制财务报表时，企业需要计算未计提以前年度的所得税负债或所得税资产，以反映出之前年度的差异。
4.对于所得税资产和所得税负债的计量，企业应使用税法确定的税率，该税率反映了当局对于企业所得税应纳税额的立法安排。
若有可使用的未来税率变化，企业需要根据最可能发生的情况来计量。
5.企业应在财务报表中披露所得税负债和所得税资产的发生和变动，以及与所得税负债和所得税资产相关的暂时性差异和永久性差异。
通过遵循国际会计准则第12号，企业可以确保在编制财务报表时正确处理所得税，以准确反映企业的财务状况和经营业绩。
该准则的要求提供了明确的指引，帮助企业遵守国际会计准则并避免在所得税会计方面的错误和不一致。
这有助于提高财务报表的可比性和准确性，增强投资者和其他利益相关方对企业的信任。
【VIP专享】最新国际会计准则IAS12
目录一、概述二、范围三、定义四、应税所得和会计收益的差异五、纳税影响的会计方法六、递延法七、负债法八、适用性九、递延税款借项十、应税亏损十一、资产的价值重估十二、附属公司和联营企业的未分配盈余十三、财务报表的呈报十四、揭示十五、纳税或有事项十六、过渡性规定十七、生效日期二、范围 1．本号准则适用于财务报表中对所得税的会计处理，包括对一个会计期内有关所得税支出或减免金额的确定以及这项金额在财务报表中的列示。
2．本号准则不涉及政府补助金或投资税款抵免的会计处理方法。
下列税款也未考虑包括在本号准则的范围之内： （l）退还给企业的所得税款（仅限于当据以计税的收益金额以股利形式分配时）； （2）企业在分配股利时缴纳的、可抵减企业应交所得税的税款。
告的会计收益之间的关系，可能不能代表税率的当前水平。
三、定义 3．本号准则所使用的下列术语，具有特定的含义： 会计收益，是指在扣除有关所得税支出或加上有关所得税减免之前，损益表上所报告的包括非常项目在内的本期损益总额。
本期税款费用或税款减免，是指在损益表中借记或贷记的税款金额，不包括与本期损益表未涉及的那些项目有关的以及分配到那些项目中的税款金额。
应税所得（应税亏损），是指根据税务当局制定的法规确定的、据以确定应付（应退）税款准备的本期损益额。
应付税款准备，是指根据本期的应税所得确定的在当前应付的税款金额。
时间性差异，是指由于一些收人和费用项目包括在应税所得中的期间和包括在会计收益中的期间不一致而产生的一个期间内的应税所得和会计收益之间的差异。
时间性差异发生在某一期间，但在以后的一个或若干期间内可以转回。
永久性差异，是指发生在当期且在以后的期间内不能转回的一个期间内的应税所得和会计收益之间的差异。
四、应税所得和会计收益的差异 4．应付税款准备是根据税务当局制定的关于确定应税所得的法规来计算的。
在许多情况下，这些法规与用于确定会计收益的会计政策不同。
这种差别的影响是，应付税款准备和财务报表所报告的会计收益之间的关系，可能不能代表税率的当前水平。
IFRS国际会计准则最新修订和调整
IFRS国际会计准则最新修订和调整国际会计准则最新修订和调整《国际财务报告准则第15号—与客户之间的合同产生的收入》（IFRS 15）《国际财务报告准则第9号—金融工具》（IFRS 9）《国际财务报告准则第16号—租赁》（IFRS 16）的发布国际会计准则第1号（IAS 1）财务报表列报的生效国际会计准则第7号（IAS 7）现金流量表的修订国际会计准则第12号（IAS 12）所得税的修订Reasons for the new standardsIASBprinciple based, but limited guidance and were difficult to apply to complex transactions.FASBtoo many guidance, but lack of consistent principles in many cases.Objectives for the new standardsA B C D Improve comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets.Provide a more robust framework for addressing revenue issues. Remove inconsistencies and weaknesses in previous revenue requirements.Provide improved disclosures.IFRS15 Scope✗Lease contracts (IAS 17 Leases)✗Insurance contracts (IFRS 4 Insurance Contracts)✗Financial instruments and other contractual rights or obligations within the scope of IFRS 9, IFRS 10, IAS 27 & IAS28✗无商业意义或虚假交易Non-monetary exchanges between entities in the same line of business to facilitate sales to customers or potentialcustomersIFRS 15 applies to all contracts with customers except:The five-step revenue recognition model•Identify the contract(s) with a customer辨认合约Step 1•Identify the performance obligation(s) in the contract辨认履约义务Step 2•Determine the transaction price确定交易价格Step 3•Allocate the transaction price to the performance obligations in the contract分摊交易价格Step 4•Recognise revenue when (or as) the entity satisfies a performance obligation确定确认收入的时间Step 5Step 1 –辨认合约Identify the contract C ontract para 9 criteria 8If each party has the unilateral enforceable right to terminate a wholly unperformed contract without compensating the other party (or parties) → no contract for the purposes of IFRS 15The contract is approved and the parties are committed to their obligations Rights to goods or services and payment terms can be identifiedThe entity can identify each party’s rights and the contract has commercial substance Collection of consideration is probableContracts with customers must meet ALL of these criteriaStep 2: Identify the performance obligations Promise to transfer a distinct good or service.Customer can benefit from good or service Promised good or service is separable from Other promises ⏹On its own.⏹Together with other readily available goods or services(including goods or services previously acquired from entity)⏹No significant service of integrating the good or service.⏹Good or service is not highly dependent on or interrelated with other goods or services.Controversial areasMultiple deliverables AMobile phoneMonthly usage chargeAirline: mileageComputerhardwaresoftware customization maintenanceStep 3: Determine the transaction priceAmount of consideration to which entity expects to be entitled in exchange for goods or services.Variable consideration Estimate using:Expected value or Most likely amount but ‘ Constrained’.Significant financingAdjust consideration if timing provide customer or entity with significant benefit of financing.Non-cash consideration Measure at fair value unless cannot be reasonably estimated.Consideration payable to customer Reduction of the TP unless in exchanges for a distinct good or service.Collectability将现行收入和建造合同两项准则纳入统一的收入确认模型以控制权转移替代风险报酬转移作为收入确认时点的判断标准对于包含多重交易安排的合同的会计处理提供更明确的指引对于某些特定交易（或事项）的收入确认和计量给出了明确规定涉及股权投资的准则间的相互关系公允价值选择权为何修改金融工具准则？金融在全球经济体中占据越来越重要的比重，应建立趋同的准则ACB原准则太复杂-简化原准则已无法反映实际（减值、套期）确认、分类和计量-减值转回公允价值计量变动直接计入权益a.可供出售金融资产-债权投资b.可供出售金融资产-权益投资摊余成本成本法可供出售金融资产-权益投资应转回并计入损益不得通过损益转回应转回并计入损益不得转回被投资人经营所处的技术、市场、经济和法律环境发生重大影响不利权益投资的公允价值发生严重或非暂时性下跌金融资产的分类Cash flows are solely payments of principal and interest (SPPI)Businessmodel = holdto collectBusinessmodel = holdto collectand sellOtherbusinessmodelsOther types ofcash flows(including all equity investment)Amortised cost FVOCIFVTPL FVTPLFVTPL剩余类FVTPLStep 1资产特征Step 2经营模式权益证券投资：成本豁免—公允价值计量+成本是公允价值的最佳估计All investments inequity instrumentsmust be measured atFV.在有限的情况下，成本是公允价值的适当估计成本永远不是上市股权的最佳计量基础此版权归秀财网所有成本不是公允价值适当估计的迹象Significant change in investee’s performance compared with budgets, plans or milestones.Changes in expectation, eg investee’s technical product milestones will be achieved.Significant change in the market for the investee’s equity or its products or potential products.Significant change in the global economy or the economic environment in which the investee operates.Significant change in the performance of comparable entities, or in the valuations implied by the overall market.Internal matters of the investee, eg ：commercial disputes, litigation, changes in management or strategy.Evidence from external transactions in the investee’s equity, either by the investee (such as a fresh issue of equity), or by transfers of equity instruments between third parties.IFRS 9国际会计准则理事会（IASB）2014年发布的：《国际财务报告准则第9号-金融工具》（IFRS 9）终稿⏹背景和生效日期⏹针对金融资产的分类和计量模型的修订⏹金融资产的分类和计量模型汇总⏹预期损失减值模型。
新西兰根据国际会计准则第12号递延所得税会计处理【外文翻译】
外文文献翻译原文：Accounting for deferred taxes under NZ IAS 12A “balance sheet”approachThe most significant change in NZ IAS 12 from SSAP-12 is that the basis used to account for deferred taxes follows a balance sheet approach as opposed to an income statement approach. To calculate deferred taxes under the balance sheet approach, we must determine an entity’s temporary differences. Temporary differences are the differences between the carrying amount of an asset or liability in the balance sheet and its tax base (i.e., the amount attributed to the same asset or liability for tax purposes).In contrast, to calculate deferred taxes under the income statement approach, we must determine an entity’s timing differences. Timing differences arise when revenue and expense items are recognized in the calculation of accounting profit before or after they are included in the calculation of taxable profit.The focus of the deferred tax calculation in the balance sheet approach is on items that appear in the balance sheet, while for the income statement approach it is on items that appear in the income statement. However, since the income statement is a by-product of the balance sheet, all timing differences by definition must be a component of temporary differences (see paragraph 17 of NZ IAS 12 which hints at this point).In some situations, the amount of temporary differences will equal the amount of timing differences in a period. However, the amount of timing differences cannot be greater than the amount of temporary differences. This is because not all asset and liability items in the balance sheet necessarily have an effect that passes through the income statement and which would impact on deferred taxes. For example, a temporary difference, but not a timing difference, can arise when an asset is revalued upwards (with the increment in value recognized in equity and not in the income statement), but there is no equivalent adjustment made for tax purposes (see later for amore detailed discussion of how this is accounted for under NZ IAS 12).Therefore, the main consequence of the balance sheet approach for entities when they adopt NZ IAS 12 is that it can capture a much wider range of items that will give rise to the recognition of deferred taxes in the financial statements. Further, the change to a balance sheet approach is consistent with the asset-liability orientation to financial reporting that is advocated for by the International Accounting Standards Board in its “Framework for the Preparation and Presentation of Financial Statements”and the New Zealand Institute of Chartered Accountants (formerly the Institute of Chartered Accountants of New Zealand) in its “Statement of Concepts for General Purpose Financial Reporting.”Recognition of all temporary differences-no “partial” recognitionNZ IAS 12 requires a deferred tax liability to be recognized for all taxable temporary differences. Taxable temporary differences result in taxable amounts that impact the taxable profit of future periods when the carrying amount of an asset or liability is recovered or settled. Further, NZ IAS 12 requires a deferred tax asset to be recognized for all deductible temporary differences, although this is subject to certain criteria. Deductible temporary differences result in amounts that are deductible in determining the taxable profit of future periods when the carrying amount of an asset or liability is recovered or settled. Therefore, while some very limited exceptions apply, the requirement in NZ IAS 12 is that all temporary differences (taxable and deductible) are to be recognized as deferred taxes (liability and asset, respectively) in the financial statements.In general, when all temporary differences are recognized as deferred tax, this is often referred to as tax effect accounting under a “comprehensive”basis. When only some, but not all, temporary differences are recognized as deferred tax, this is often referred to as tax effect accounting under a “partial”basis. Using this terminology and distinction, NZ IAS 12 can be viewed as following a comprehensive basis. On the other hand, SSAP-12 allows entities the choice to recognize deferred taxes either under a comprehensive basis or under a partial basis, although the preferred option is comprehensive. As such, this provides a significant variation between the twoaccounting standards because the partial basis is not allowed in NZ IAS 12.By and large the partial basis arose out of concerns regarding the recognition of deferred tax liabilities when tax effect accounting under the comprehensive basis was used. These concerns centre on the issue of whether taxable temporary differences “reverse”. There are situations where the temporary differences created under the comprehensive basis may cause an entity to report on its balance sheet a deferred tax liability that appears never to be settled and which may be ever growing in nature. This can occur if an entity has high investments and/or a policy of continually investing in depreciable assets. In such a case, the taxable temporary differences may not reverse because new temporary differences are created and recognized that more than offset any reversing temporary differences from a prior period. Hence, this gives the impression that settlement of the deferred tax liability can be postponed indefinitely. The partial basis would overcome this concern by recognizing as deferred taxes in the financial statements only those temporary differences that are expected to have a future cash flow effect (i.e., those that are expected to reverse).While many New Zealand entities currently use the comprehensive basis and recognize all timing differences as deferred tax, NZ IAS 12 will cast that net wider by requiring all temporary differences to be recognized. The effect of this on entities will be small if the total amount of temporary differences is similar to the total amount of timing differences. But the effect could be substantial for entities that currently use the partial basis under SSAP-12 and have a history of not recognizing deferred taxes from all timing differences. These unrecognized amounts will now have to be recognized, and for some entities, this will not be a trivial exercise. To illustrate, consider what happened to Air New Zealand when it reported a change in its accounting policy for income taxes from the partial basis to the comprehensive basis for its financial year ending 2000, albeit under the requirements of SSAP-12. The financial effect of doing so increased Air New Zealand’s deferred tax liability by $786 million, an amount that had previously been unrecognized. It also significantly contributed to Air New Zealand’s bottom line net loss of$600 million and substantially increased its debt to total assets ratio from 34 to 66 percent for its 2000financial year. Interestingly, Air New Zealand cited that its main reason for changing to the comprehensive basis was to bring its books in line with international accounting standard trends. More recently, Wong and Wong6 provide descriptive evidence that deferred taxes from unrecognized timing differences from a sample of New Zealand’s largest companies in 2002 and 2003 are not small.NZ IAS 12’s requirement to recognize all temporary differences as deferred tax will fuel further debate on the merits of tax effect accounting under the comprehensive and partial bases. The resolution of this debate is far from certain, especially given recent research findings that entities choose partial over the comprehensive basis because it provides more accurate and relevant information about the deferred tax figures presented in the financial statements when there are temporary differences that are not expected to reverse.Deferred tax assetsNZ IAS 12 and SSAP-12 both allow the recognition of deferred tax assets. However, the recognition conditions in NZ IAS 12 differ from those in SSAP-12. In NZ IAS 12, the recognition of a deferred tax asset depends on “the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilized”(paragraph 24 of NZ IAS 12). In SSAP-12, the recognition of a deferred tax asset depends on “the extent that there is virtual certainty of its recovery in future periods”(paragraph 4.20 of SSAP-12). Hence, the recognition conditions in NZ IAS 12 regarding deferred tax assets appear to be less stringent than those in SSAP-12.The main consequence of this change in NZ IAS 12 is that entities are likely to recognize and report a higher incidence of deferred tax assets on their balance sheet than what we have seen under SSAP-12. However, NZ IAS 12 also requires that entities be conservative in their measurement of the deferred tax asset and they must review the carrying amount at each balance date. If there is a probability that there will no longer be sufficient taxable profits available to allow the benefit of part or the entire deferred tax asset to be utilized, then the carrying amount of the deferred tax asset must be reduced accordingly (paragraph 56 of NZ IAS 12). In addition, thefinancial effect of recognizing a deferred tax asset (or for that matter, a deferred tax liability) may be reduced if an entity offsets the deferred tax assets and deferred tax liabilities that they present on the balance sheet (paragraph 74 of NZ IAS 12). Revalued assetsAn interesting issue that arises in NZ IAS 12 concerns the revaluation of assets. In this situation, when an asset is revalued upwards in the financial statements, but there is no similar adjustment to the tax base of the asset, this creates a taxable temporary difference that requires the recognition of a deferred tax liability. In comparison, no deferred tax liability would be recognized in the balance sheet for an asset that is revalued under the income statement approach in SSAP-12. Generally, this is because of the way in which the depreciation charge from the revalued asset is handled in the income statement for accounting and tax purposes. While the depreciation expense for accounting purposes is based on the revalued amount, depreciation expense that is deducted for tax purposes must still be based on the asset’s original cost. This means that the depreciation expense that arises from the revaluation increment never has a tax effect (i.e., a timing difference does not arise from that part of the depreciation expense related to the revalued asset) under SSAP-12. Hence, the change in requirement in NZ IAS 12 could increase significantly the amount of the deferred tax liability that is recognized on the balance sheet because entities revalue their assets regularly.The measurement of the deferred tax liability from the revaluation in NZ IAS 12 depends on the manner in which the carrying amount of the asset is expected to be recovered at balance date (see paragraph 52 of NZ IAS 12, in particular example B) - that is, whether the asset is expected to be recovered through its further use or if the asset is expected to be recovered through its subsequent disposal. If the carrying amount of the asset is expected to be recovered through its further use, a deferred tax liability would be recognized by calculating the difference between the carrying amount (i.e., the revalued amount) and the tax base of the asset. If the carrying amount of the asset is expected to be recovered through its subsequent disposal, a deferred tax liability would be recognized by determining the difference between thecarrying amount and the tax base of the asset, but adjusted for any amount considered to be a capital gain (i.e., the expected proceeds from the disposal in excess of the original cost of the asset). This adjustment is necessary because capital gains are not taxable under current New Zealand tax legislation. Also, the deferred tax liability that is recognized from the revaluation of the asset must be charged directly to equity (paragraph 61 of NZ IAS 12). This is because the accounting for the revaluation itself involves the increment in value being recognized in equity and not in the income statement.To illustrate these two situations, consider this example. Assume an entity owns an asset that cost $100,000 to acquire. The carrying amount before the asset is revalued is $60,000, while the tax base is $50,000. The asset is revalued to $120,000, but no similar adjustment is made for tax purposes. The tax rate is 33 percent and capital gains from the sale of assets are not taxed.If the carrying amount of the revalued asset is expected to be recovered through its further use, the amount of the temporary difference would be $70,000 (i.e., $120,000- $50,000). This figure is a taxable temporary difference because the entity expects to recover benefits from the asset’s further use to the carrying amount of $120,000. Hence, the deferred tax liability that is recognized from the revalued asset would be $23,100 (i.e., $70,000 x 33 percent). If the carrying amount of the revalued asset is expected to be recovered through its subsequent disposal, the taxable temporary difference would again amount to $70,000 (i.e., $120,000-$50,000). However, $20,000 of this amount is a capital gain (found by deducting the original cost of $100,000 from the revalued amount of $120,000). This means that only $50,000 of the $70,000 temporary difference is actually taxable. Hence, the deferred tax liability that is recognized from the revalued asset would be $16,500 (i.e., $50,000 x 33 percent).We can see from the above example that not only will NZ IAS 12 require entities to recognize a deferred tax liability from an asset that is revalued upwards, but it will also require entities to make a decision about how their assets are expected to be recovered, as this will have a bearing on how entities measure the deferred taxliability.Wong, Norman. Accounting for deferred taxes under NZ IAS 12.[J] University of Auckland Business Review, 2006:55-59译文：新西兰根据国际会计准则第12号递延所得税会计处理一、一种“资产负债表”的研究方法在新西兰会计准则最重要的变化是关于国际会计准则第12号所得税会计，尤其是在用于计算递延税项的基础上，遵循资产负债表观，而不是损益表观。
IAS12 所得税
Two liability methods
The income statement liability method which focuses on the differences between taxable profit and accounting profit The balance sheet liability method which focuses on the differences between balance sheet values and tax values of assets and liabilities The resultant deferred tax figure will be the same under each method IAS 12 requires that the balance sheet liability method is used.
Example 1
An entity buys equipment for $10000 and depreciates it on a straight line basis over its expected useful life of five years. For tax purposes, the equipment is depreciated at 25% per annum on a straight line basis . The entity’s profit for each of the five years was $6000, before deducting depreciation of the equipment. The tax rate is 40% You are required to calculate the deferred tax liabilities at the end of each of the five years and the income statements of the entity for each of the five years.
国际会计准则第12号所得税会计.doc
国际会计准则第12号--所得税会计（1979年7月公布，1994年11月格式重排）范围1．本号准则适用于财务报表中对所得税的会计处理，包括对一个会计期内有关所得税支出或减免金额的确定以及这项金额在财务报表中的列示。
2．本号准则不涉及政府补助金或投资税款抵免的会计处理方法。
下列税款也未考虑包括在本号准则的范围之内：（l）退还给企业的所得税款（仅限于当据以计税的收益金额以股利形式分配时）；（2）企业在分配股利时缴纳的、可抵减企业应交所得税的税款。
告的会计收益之间的关系,可能不能代表税率的当前水平。
定义3．本号准则所使用的下列术语，具有特定的含义：会计收益，是指在扣除有关所得税支出或加上有关所得税减免之前，损益表上所报告的包括非常项目在内的本期损益总额。
本期税款费用或税款减免，是指在损益表中借记或贷记的税款金额，不包括与本期损益表未涉及的那些项目有关的以及分配到那些项目中的税款金额。
应税所得（应税亏损），是指根据税务当局制定的法规确定的、据以确定应付（应退）税款准备的本期损益额。
应付税款准备，是指根据本期的应税所得确定的在当前应付的税款金额。
时间性差异，是指由于一些收人和费用项目包括在应税所得中的期间和包括在会计收益中的期间不一致而产生的一个期间内的应税所得和会计收益之间的差异。
时间性差异发生在某一期间，但在以后的一个或若干期间内可以转回。
永久性差异，是指发生在当期且在以后的期间内不能转回的一个期间内的应税所得和会计收益之间的差异。
应税所得和会计收益的差异4．应付税款准备是根据税务当局制定的关于确定应税所得的法规来计算的。
在许多情况下，这些法规与用于确定会计收益的会计政策不同。
这种差别的影响是，应付税款准备和财务报表所报告的会计收益之间的关系，可能不能代表税率的当前水平。
5．应税所得和会计收益之间产生差异的一个原因是，某些项目包括在一种计算中被认为是适合的，却被要求不包括在另一种计算中。
例如，在许多税务制度中，一些捐赠项目在确定应税所得时不允许被扣除，但这种金额在确定会计收益时却可能可以被扣除。
国际会计准则IAS_12英文版
IAS 12© IASCF 1065International Accounting Standard 12Income TaxesThis version includes amendments resulting from IFRSs issued up to 17 January 2008.IAS 12 Income Taxes was issued by the International Accounting Standards Committee (IASC)in October 1996. It replaced IAS 12 Accounting for Taxes on Income (issued in July 1979).In May 1999 paragraph 88 was amended by IAS 10 Events After the Balance Sheet and in April 2000 further amendments were made as a consequence of I AS 40 Investment Property .In October 2000 IASC approved revisions to specify the accounting treatment for income tax consequences of dividends.In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.Since then, IAS 12 and its accompanying guidance have been amended by the following IFRSs:•I AS 1Presentation of Financial Statements (as revised in December 2003)•I AS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003)•I AS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003)•I AS 39 Financial Instruments: Recognition and Measurement (as revised in December 2003)•I FRS 2Share-based Payment (issued February 2004)•I FRS 3 Business Combinations (issued March 2004)•I AS 1 Presentation of Financial Statements (as revised in September 2007)•I FRS 3Business Combinations (as revised in January 2008).The following Interpretations refer to IAS 12:•SIC-21 Income Taxes—Recovery of Revalued Non-Depreciable Assets (issued July 2000 and subsequently amended)•SIC-25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders (issued July 2000 and subsequently amended)•I FRI C 7Applying the Restatement Approach under IAS 29 Financial Reporting inHyperinflationary Economies(issued November 2005 and subsequently amended).IAS 121066© IASCF C ONTENTSparagraphsINTRODUCTIONIN1–IN14INTERNATIONAL ACCOUNTING STANDARD 12INCOME TAXESOBJECTIVESCOPE1–4DEFINITIONS5–11Tax base7–11RECOGNITION OF CURRENT TAX LIABILITIES AND CURRENT TAX ASSETS12–14RECOGNITION OF DEFERRED TAX LIABILITIES AND DEFERRED TAX ASSETS15–45Taxable temporary differences15–23Business combinations19Assets carried at fair value20Goodwill21–21B Initial recognition of an asset or liability22–23Deductible temporary differences24–33Goodwill32A Initial recognition of an asset or liability33Unused tax losses and unused tax credits34–36Reassessment of unrecognised deferred tax assets37Investments in subsidiaries, branches and associates and interests injoint ventures38–45MEASUREMENT46–56RECOGNITION OF CURRENT AND DEFERRED TAX57–68C Items recognised in profit or loss58–60Items recognised outside profit or loss61A–65A Deferred tax arising from a business combination66–68Current and deferred tax arising from share-based payment transactions68A–68C PRESENTATION71–78Tax assets and tax liabilities71–76Offset71–76Tax expense77–78Tax expense (income) related to profit or loss from ordinary activities77Exchange differences on deferred foreign tax liabilities or assets78DISCLOSURE79–88EFFECTIVE DATE89–95APPENDICESA Examples of temporary differencesB Illustrative computations and presentationIAS 12 International Accounting Standard 12 Income Taxes (IAS 12) is set out in paragraphs 1–95. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 12 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. I AS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.© IASCF1067IAS 12IntroductionI N1This Standard (‘I AS 12 (revised)’) replaces I AS 12 Accounting for Taxes on Income(‘the original AS 12’). AS 12 (revised) is effective for accounting periods beginning on or after 1 January 1998. The major changes from the original IAS 12 are as follows.IN2The original IAS 12 required an entity to account for deferred tax using either the deferral method or a liability method which is sometimes known as the income statement liability method. IAS 12 (revised) prohibits the deferral method and requires another liability method which is sometimes known as the balance sheet liability method.The income statement liability method focuses on timing differences, whereas the balance sheet liability method focuses on temporary differences. Timing differences are differences between taxable profit and accounting profit that originate in one period and reverse in one or more subsequent periods.Temporary differences are differences between the tax base of an asset or liability and its carrying amount in the statement of financial position. The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes.All timing differences are temporary differences. Temporary differences also arise in the following circumstances, which do not give rise to timing differences, although the original IAS 12 treated them in the same way as transactions that do give rise to timing differences:(a)subsidiaries, associates or joint ventures have not distributed their entireprofits to the parent or investor;(b)assets are revalued and no equivalent adjustment is made for tax purposes;and(c)the identifiable assets acquired and liabilities assumed in a businesscombination are generally recognised at their fair values in accordancewith IFRS 3 Business Combinations, but no equivalent adjustment is made fortax purposes.Furthermore, there are some temporary differences which are not timing differences, for example those temporary differences that arise when:(a)the non-monetary assets and liabilities of an entity are measured in itsfunctional currency but the taxable profit or tax loss (and, hence, the taxbase of its non-monetary assets and liabilities) is determined in a differentcurrency;(b)non-monetary assets and liabilities are restated under I AS 29 FinancialReporting in Hyperinflationary Economies; or(c)the carrying amount of an asset or liability on initial recognition differsfrom its initial tax base.1068© IASCFIAS 12 IN3The original IAS 12 permitted an entity not to recognise deferred tax assets and liabilities where there was reasonable evidence that timing differences would not reverse for some considerable period ahead. IAS 12 (revised) requires an entity to recognise a deferred tax liability or (subject to certain conditions) asset for all temporary differences, with certain exceptions noted below.IN4The original IAS 12 required that:(a)deferred tax assets arising from timing differences should be recognisedwhen there was a reasonable expectation of realisation; and(b)deferred tax assets arising from tax losses should be recognised as an assetonly where there was assurance beyond any reasonable doubt that futuretaxable income would be sufficient to allow the benefit of the loss to berealised. The original IAS 12 permitted (but did not require) an entity todefer recognition of the benefit of tax losses until the period of realisation.IAS 12 (revised) requires that deferred tax assets should be recognised when it is probable that taxable profits will be available against which the deferred tax asset can be utilised. Where an entity has a history of tax losses, the entity recognisesa deferred tax asset only to the extent that the entity has sufficient taxabletemporary differences or there is convincing other evidence that sufficient taxable profit will be available.IN5As an exception to the general requirement set out in paragraph IN3 above, IAS12 (revised) prohibits the recognition of deferred tax liabilities and deferred tax assets arising from certain assets or liabilities whose carrying amount differs on initial recognition from their initial tax base. Because such circumstances do not give rise to timing differences, they did not result in deferred tax assets or liabilities under the original IAS 12.N6The original I AS 12 required that taxes payable on undistributed profits of subsidiaries and associates should be recognised unless it was reasonable to assume that those profits will not be distributed or that a distribution would not give rise to a tax liability. However, IAS 12 (revised) prohibits the recognition of such deferred tax liabilities (and those arising from any related cumulative translation adjustment) to the extent that:(a)the parent, investor or venturer is able to control the timing of the reversalof the temporary difference; and(b)it is probable that the temporary difference will not reverse in theforeseeable future.Where this prohibition has the result that no deferred tax liabilities have been recognised, IAS 12 (revised) requires an entity to disclose the aggregate amount of the temporary differences concerned.IN7The original IAS 12 did not refer explicitly to fair value adjustments made on a business combination. Such adjustments give rise to temporary differences and IAS12 (revised) requires an entity to recognise the resulting deferred tax liability or (subject to the probability criterion for recognition) deferred tax asset with a corresponding effect on the determination of the amount of goodwill or bargain purchase gain recognised. However, IAS12 (revised) prohibits the recognition of deferred tax liabilities arising from the initial recognition of goodwill.© IASCF1069IAS 12I N8The original I AS 12 permitted, but did not require, an entity to recognise adeferred tax liability in respect of asset revaluations. IAS 12 (revised) requires an entity to recognise a deferred tax liability in respect of asset revaluations.I N9The tax consequences of recovering the carrying amount of certain assets orliabilities may depend on the manner of recovery or settlement, for example:(a)in certain countries, capital gains are not taxed at the same rate as othertaxable income; and(b)in some countries, the amount that is deducted for tax purposes on sale ofan asset is greater than the amount that may be deducted as depreciation.The original IAS 12 gave no guidance on the measurement of deferred tax assets and liabilities in such cases. IAS 12 (revised) requires that the measurement of deferred tax liabilities and deferred tax assets should be based on the tax consequences that would follow from the manner in which the entity expects to recover or settle the carrying amount of its assets and liabilities.I N10The original I AS 12 did not state explicitly whether deferred tax assets andliabilities may be discounted. IAS 12 (revised) prohibits discounting of deferred tax assets and liabilities.IN11The original IAS 12 did not specify whether an entity should classify deferred tax balances as current assets and liabilities or as non-current assets and liabilities.I AS 12 (revised) requires that an entity which makes the current/non-currentdistinction should not classify deferred tax assets and liabilities as current assets and liabilities.*IN12The original IAS 12 stated that debit and credit balances representing deferred taxes may be offset. IAS 12 (revised) establishes more restrictive conditions on offsetting, based largely on those for financial assets and liabilities in I AS 32 Financial Instruments: Disclosure and Presentation.†I N13The original I AS 12 required disclosure of an explanation of the relationshipbetween tax expense and accounting profit if not explained by the tax rates effective in the reporting entity’s country. AS 12 (revised) requires this explanation to take either or both of the following forms:(a) a numerical reconciliation between tax expense (income) and the productof accounting profit multiplied by the applicable tax rate(s); or(b) a numerical reconciliation between the average effective tax rate and theapplicable tax rate.I AS 12 (revised) also requires an explanation of changes in the applicable taxrate(s) compared to the previous accounting period.*This requirement has been moved to paragraph 56 of I AS 1 Presentation of Financial Statements (as revised in 2007).†In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation.1070© IASCFIAS 12IN14New disclosures required by IAS 12 (revised) include:(a)in respect of each type of temporary difference, unused tax losses andunused tax credits:(i)the amount of deferred tax assets and liabilities recognised; and(ii)the amount of the deferred tax income or expense recognised in profit or loss, if this is not apparent from the changes in the amountsrecognised in the statement of financial position;(b)in respect of discontinued operations, the tax expense relating to:(i)the gain or loss on discontinuance; and(ii)the profit or loss from the ordinary activities of the discontinued operation; and(c)the amount of a deferred tax asset and the nature of the evidencesupporting its recognition, when:(i)the utilisation of the deferred tax asset is dependent on futuretaxable profits in excess of the profits arising from the reversal ofexisting taxable temporary differences; and(ii)the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates.© IASCF1071IAS 12International Accounting Standard 12Income TaxesObjectiveThe objective of this Standard is to prescribe the accounting treatment for income taxes. The principal issue in accounting for income taxes is how to account for thecurrent and future tax consequences of:(a)the future recovery (settlement) of the carrying amount of assets(liabilities) that are recognised in an entity’s statement of financialposition; and(b)transactions and other events of the current period that are recognised inan entity’s financial statements.It is inherent in the recognition of an asset or liability that the reporting entityexpects to recover or settle the carrying amount of that asset or liability. If it isprobable that recovery or settlement of that carrying amount will make futuretax payments larger (smaller) than they would be if such recovery or settlementwere to have no tax consequences, this Standard requires an entity to recognise adeferred tax liability (deferred tax asset), with certain limited exceptions.This Standard requires an entity to account for the tax consequences oftransactions and other events in the same way that it accounts for thetransactions and other events themselves. Thus, for transactions and otherevents recognised in profit or loss, any related tax effects are also recognised in profit or loss. For transactions and other events recognised outside profit or loss(either in other comprehensive income or directly in equity), any related taxeffects are also recognised outside profit or loss (either in other comprehensiveincome or directly in equity, respectively). Similarly, the recognition of deferredtax assets and liabilities in a business combination affects the amount of goodwillarising in that business combination or the amount of the bargain purchase gainrecognised.This Standard also deals with the recognition of deferred tax assets arising fromunused tax losses or unused tax credits, the presentation of income taxes in thefinancial statements and the disclosure of information relating to income taxes. Scope1This Standard shall be applied in accounting for income taxes.2For the purposes of this Standard, income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint venture on distributions to the reporting entity.3[Deleted]1072© IASCFIAS 12 4This Standard does not deal with the methods of accounting for government grants (see I AS 20 Accounting for Government Grants and Disclosure of Government Assistance) or investment tax credits. However, this Standard does deal with the accounting for temporary differences that may arise from such grants or investment tax credits.Definitions5The following terms are used in this Standard with the meanings specified: Accounting profit is profit or loss for a period before deducting tax expense.Taxable profit (tax loss) is the profit (loss) for a period, determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable (recoverable).Tax expense (tax income) is the aggregate amount included in the determination of profit or loss for the period in respect of current tax and deferred tax.Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences.Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of:(a)deductible temporary differences;(b)the carryforward of unused tax losses; and(c)the carryforward of unused tax credits.Temporary differences are differences between the carrying amount of an asset or liability in the state me nt of financial position and its tax base. Te mporary differences may be either:(a)taxable temporary differences, which are te mporary diffe re nce s that willresult in taxable amounts in determining taxable profit (tax loss) of futureperiods when the carrying amount of the asset or liability is recovered orsettled; or(b)deductible temporary differences, which are te mporary diffe re nce s that willre sult in amounts that are de ductible in de te rmining taxable profit (taxloss) of future periods when the carrying amount of the asset or liability isrecovered or settled.The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes.6Tax expense (tax income) comprises current tax expense (current tax income) and deferred tax expense (deferred tax income).© IASCF1073IAS 12Tax base7The tax base of an asset is the amount that will be deductible for tax purposes against any taxable economic benefits that will flow to an entity when it recovers the carrying amount of the asset. If those economic benefits will not be taxable, the tax base of the asset is equal to its carrying amount.Examples1 A machine cost 100. For tax purposes, depreciation of 30 has alreadybeen deducted in the current and prior periods and the remaining costwill be deductible in future periods, either as depreciation or through adeduction on disposal. Revenue generated by using the machine istaxable, any gain on disposal of the machine will be taxable and any losson disposal will be deductible for tax purposes. The tax base of the machineis 70.2Interest receivable has a carrying amount of 100. The related interest revenue will be taxed on a cash basis. The tax base of the interest receivableis nil.3Trade receivables have a carrying amount of 100. The related revenue has already been included in taxable profit (tax loss). The tax base of thetrade receivables is 100.4Dividends receivable from a subsidiary have a carrying amount of 100.The dividends are not taxable. In substance, the entire carrying amount of theasset is deductible against the economic benefits. Consequently, the tax base of thedividends receivable is 100.(a)5 A loan receivable has a carrying amount of 100. The repayment of theloan will have no tax consequences. The tax base of the loan is 100.(a)Under this analysis, there is no taxable temporary difference. An alternative analysisis that the accrued dividends receivable have a tax base of nil and that a tax rate of nilis applied to the resulting taxable temporary difference of 100. Under both analyses,there is no deferred tax liability.8The tax base of a liability is its carrying amount, less any amount that will be deductible for tax purposes in respect of that liability in future periods. In the case of revenue which is received in advance, the tax base of the resulting liability is its carrying amount, less any amount of the revenue that will not be taxable in future periods.1074© IASCFIAS 12Examples1Current liabilities include accrued expenses with a carrying amount of 100. The related expense will be deducted for tax purposes on a cashbasis. The tax base of the accrued expenses is nil.2Current liabilities include interest revenue received in advance, with a carrying amount of 100. The related interest revenue was taxed on a cashbasis. The tax base of the interest received in advance is nil.3Current liabilities include accrued expenses with a carrying amount of 100. The related expense has already been deducted for tax purposes.The tax base of the accrued expenses is 100.4Current liabilities include accrued fines and penalties with a carrying amount of 100. Fines and penalties are not deductible for tax purposes.The tax base of the accrued fines and penalties is 100.(a)5 A loan payable has a carrying amount of 100. The repayment of the loanwill have no tax consequences. The tax base of the loan is 100.(a)Under this analysis, there is no deductible temporary difference. An alternativeanalysis is that the accrued fines and penalties payable have a tax base of nil and thata tax rate of nil is applied to the resulting deductible temporary difference of 100.Under both analyses, there is no deferred tax asset.9Some items have a tax base but are not recognised as assets and liabilities in the statement of financial position. For example, research costs are recognised as an expense in determining accounting profit in the period in which they are incurred but may not be permitted as a deduction in determining taxable profit (tax loss) until a later period. The difference between the tax base of the research costs, being the amount the taxation authorities will permit as a deduction in future periods, and the carrying amount of nil is a deductible temporary difference that results in a deferred tax asset.10Where the tax base of an asset or liability is not immediately apparent, it is helpful to consider the fundamental principle upon which this Standard is based: that an entity shall, with certain limited exceptions, recognise a deferred tax liability (asset) whenever recovery or settlement of the carrying amount of an asset or liability would make future tax payments larger (smaller) than they would be if such recovery or settlement were to have no tax consequences.Example C following paragraph 52 illustrates circumstances when it may be helpful to consider this fundamental principle, for example, when the tax base of an asset or liability depends on the expected manner of recovery or settlement. 11In consolidated financial statements, temporary differences are determined by comparing the carrying amounts of assets and liabilities in the consolidated financial statements with the appropriate tax base. The tax base is determined by reference to a consolidated tax return in those jurisdictions in which sucha return is filed. In other jurisdictions, the tax base is determined by referenceto the tax returns of each entity in the group.© IASCF1075IAS 12Recognition of current tax liabilities and current tax assets12Curre nt tax for curre nt and prior pe riods shall, to the e xte nt unpaid, be recognised as a liability. If the amount already paid in respect of current and prior pe riods e xce e ds the amount due for those pe riods, the e xce ss shall berecognised as an asset.13The benefit relating to a tax loss that can be carried back to recover current tax ofa previous period shall be recognised as an asset.14When a tax loss is used to recover current tax of a previous period, an entity recognises the benefit as an asset in the period in which the tax loss occurs because it is probable that the benefit will flow to the entity and the benefit can be reliably measured.Recognition of deferred tax liabilities and deferred tax assets Taxable temporary differences15 A deferred tax liability shall be recognised for all taxable temporary differences,except to the extent that the deferred tax liability arises from:(a)the initial recognition of goodwill; or(b)the initial recognition of an asset or liability in a transaction which:(i)is not a business combination; and(ii)at the time of the transaction, affe cts ne ithe r accounting profit nor taxable profit (tax loss).Howe ve r, for taxable te mporary diffe re nce s associate d with inve stme nts in subsidiaries, branches and associates, and interests in joint ventures, a deferred tax liability shall be recognised in accordance with paragraph 39.16I t is inherent in the recognition of an asset that its carrying amount will be recovered in the form of economic benefits that flow to the entity in future periods. When the carrying amount of the asset exceeds its tax base, the amount of taxable economic benefits will exceed the amount that will be allowed as a deduction for tax purposes. This difference is a taxable temporary difference and the obligation to pay the resulting income taxes in future periods is a deferred tax liability. As the entity recovers the carrying amount of the asset, the taxable temporary difference will reverse and the entity will have taxable profit. This makes it probable that economic benefits will flow from the entity in the form of tax payments. Therefore, this Standard requires the recognition of all deferred tax liabilities, except in certain circumstances described in paragraphs 15 and 39. 1076© IASCFIAS 12ExampleAn asset which cost 150 has a carrying amount of 100. Cumulative depreciationfor tax purposes is 90 and the tax rate is 25%.The tax base of the asset is 60 (cost of 150 less cumulative tax depreciation of 90). To recoverthe carrying amount of 100, the entity must earn taxable income of 100, but will only be ableto deduct tax depreciation of 60. Consequently, the entity will pay income taxes of 10 (40 at25%) when it recovers the carrying amount of the asset. The difference between the carryingamount of 100 and the tax base of 60 is a taxable temporary difference of 40. Therefore, theentity recognises a deferred tax liability of 10 (40 at 25%) representing the income taxes thatit will pay when it recovers the carrying amount of the asset.17Some temporary differences arise when income or expense is included in accounting profit in one period but is included in taxable profit in a different period. Such temporary differences are often described as timing differences.The following are examples of temporary differences of this kind which are taxable temporary differences and which therefore result in deferred tax liabilities:(a)interest revenue is included in accounting profit on a time proportion basisbut may, in some jurisdictions, be included in taxable profit when cash iscollected. The tax base of any receivable recognised in the statement offinancial position with respect to such revenues is nil because the revenuesdo not affect taxable profit until cash is collected;(b)depreciation used in determining taxable profit (tax loss) may differ fromthat used in determining accounting profit. The temporary difference isthe difference between the carrying amount of the asset and its tax basewhich is the original cost of the asset less all deductions in respect of thatasset permitted by the taxation authorities in determining taxable profit ofthe current and prior periods. A taxable temporary difference arises, andresults in a deferred tax liability, when tax depreciation is accelerated(if tax depreciation is less rapid than accounting depreciation, a deductibletemporary difference arises, and results in a deferred tax asset); and(c)development costs may be capitalised and amortised over future periods indetermining accounting profit but deducted in determining taxable profitin the period in which they are incurred. Such development costs have atax base of nil as they have already been deducted from taxable profit.The temporary difference is the difference between the carrying amountof the development costs and their tax base of nil.18Temporary differences also arise when:(a)the identifiable assets acquired and liabilities assumed in a businesscombination are recognised at their fair values in accordance with IFRS 3Business Combinations, but no equivalent adjustment is made for taxpurposes (see paragraph 19);(b)assets are revalued and no equivalent adjustment is made for tax purposes(see paragraph 20);© IASCF1077。
2. 国际会计准则中文版
国际会计准则2003年9月19日国际会计准则(IAS)目录Framework for the Preparation and Presentation of Financial Statements (3)Preface (24)Procedure and Objective of IASB (27)IAS 1: Presentation of Financial Statements (33)IAS 2: Inventories (55)IAS 7: Cash Flow Statements (62)IAS 8: Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (73)IAS 10: Events After the Balance Sheet Date (82)IAS 11: Construction Contracts (93)IAS 12: Income Taxes (101)IAS 14: Segment Reporting (134)IAS 15: Information Reflecting the Effects of Changing Prices (150)IAS 16: Property, Plant and Equipment (155)IAS 17: Leases (169)IAS 18: Revenue (180)IAS 19: Employee Benefits (188)IAS 20: Accounting for Government Grants and Disclosure of Government Assistance (227)IAS 21: The Effects of Changes in Foreign Exchange Rates (233)IAS 22: Business Combinations (244)IAS 23: Borrowing Costs (270)IAS 24: Related Party Disclosures (275)IAS 26: Accounting and Reporting by Retirement Benefit Plans (280)IAS 27: Consolidated Financial Statements (288)IAS 28: Investments in Associates (294)IAS 29: Financial Reporting in Hyperinflationary Economies (301)IAS 30: Disclosures in the Financial Statements of Banks and Similar Financial Institutions (308)IAS 31: Financial Reporting of Interests in Joint Ventures (319)IAS 32: Financial Instruments: Disclosure and Presentation (328)IAS 33: Earnings per Share (351)IAS 34: Interim Financial Reporting (365)IAS 35: Discontinuing Operations (376)IAS 36: Impairment of Assets (385)IAS 37: Provisions, Contingent Liabilities and Contingent Assets (410)IAS 38: Intangible Assets (426)IAS 39: Financial Instruments: Recognition and Measurement (452)IAS 40: Investment Property (504)IAS 41: 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 the preparation and presentation of financial statements for external users. It was approved in 1989. The IASB Framework assists the IASB:l in the development of future International Accounting Standards and in its review of existing International Accounting Standards; andl in promoting the harmonisation of regulations, accounting standards and procedures relating to the presentation of financial statements by providing a basis for reducing the number of alternative accounting treatments permitted by International Accounting Standards.In addition, the Framework may assist:l preparers of financial statements in applying International Accounting Standards and in dealing with topics that have yet to form the subject of an International Accounting Standard;l auditors in forming an opinion as to whether financial statements conform with International Accounting Standards;l users of financial statements in interpreting the information contained in financial statements prepared in conformity with International Accounting Standards; andl those who are interested in the work of IASB, providing them with information about its approach to the formulation 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 an International Accounting Standard. In those cases where there is a conflict, the requirements of the International Accounting 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。
国际公共部门会计准则12号(IPSAS 12)
IPSAS 12—INVENTORIESAcknowledgmentThis International Public Sector Accounting Standard (IPSAS) is drawn primarily from International Accounting Standard (IAS) 2 (Revised 2003), Inventories, published by the International Accounting Standards Board (IASB). Extracts from IAS 2 are reproduced in this publication of the International Public Sector Accounting Standards Board (IPSASB) of the International Federation of Accountants (IFAC) with the permission of the International Financial Reporting Standards (IFRS) Foundation.The approved text of the International Financial Reporting Standards (IFRSs) is that published by the IASB in the English language, and copies may be obtained directly from IFRS Publications Department, First Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom.E-mail: publications@Internet: IFRSs, IASs, Exposure Drafts, and other publications of the IASB are copyright of the IFRS Foundation.“IFRS,” “IAS,” “IASB,” “IFRS Foundation,” “International Accounting Standards,” and “International Financial Reporting Standards” are trademarks of the IFRS Foundation and should not be used without the approval of the IFRS Foundation.IPSAS 12—INVENTORIESHistory of IPSASThis version includes amendments resulting from IPSASs issued up to January 15, 2013.IPSAS 12, Inventories was issued in July 2001.In December 2006 the IPSASB issued a revised IPSAS 12.Since then, IPSAS 12 has been amended by the following IPSASs:∙Improvements to IPSASs 2011 (issued October 2011)∙IPSAS 27, Agriculture (issued December 2009)∙Improvements to IPSASs (issued November 2010)Table of Amended Paragraphs in IPSAS 12Paragraph Affected How Affected Affected ByIntroduction section Deleted Improvements to IPSASsOctober 20112 Amended IPSAS 27 December 2009IPSAS 29 January 201015 Amended Improvements to IPSASsNovember 201029 Amended IPSAS 27 December 200933 Amended Improvements to IPSASsNovember 2010 51A New IPSAS 27 December 2009December 2006IPSAS 12—INVENTORIESCONTENTSParagraph Objective (1)Scope ................................................................................................... 2–8 Definitions ........................................................................................... 9–14 Net Realizable Value (10)Inventories .................................................................................... 11–14 Measurement of Inventories ................................................................. 15–43 Cost of Inventories ........................................................................ 18–31 Costs of Purchase . (19)Costs of Conversion ................................................................ 20–23Other Costs ............................................................................. 24–27Cost of Inventories of a Service Provider (28)Cost of Agricultural Produce Harvested from Biological Assets 29Techniques for the Measurement of Cost ................................. 30–31 Cost Formulas ............................................................................... 32–37 Net Realizable Value ..................................................................... 38–42 Distributing Goods at No Charge or for a Nominal Charge . (43)Recognition as an Expense ................................................................... 44–46 Disclosure ............................................................................................ 47–50 Effective Date ...................................................................................... 51–52 Withdrawal of IPSAS 12 (2001) .. (53)Basis for ConclusionsComparison with IAS 2INVENTORIESInternational Public Sector Accounting Standard 12, Inventories, is set out in paragraphs 1–53. All the paragraphs have equal authority. IPSAS 12 should be read in the context of its objective, the Basis for Conclusions, and the Preface to International Public Sector Accounting Standards. IPSAS 3, Accounting Policies, Changes in Accounting Estimates and Errors, provides a basis for selecting and applying accounting policies in the absence of explicit guidance.INVENTORIESObjective1.The objective of this Standard is to prescribe the accounting treatment forinventories. A primary issue in accounting for inventories is the amount ofcost to be recognized as an asset and carried forward until the relatedrevenues are recognized. This Standard provides guidance on thedetermination of cost and its subsequent recognition as an expense,including any write-down to net realizable value. It also provides guidanceon the cost formulas that are used to assign costs to inventories.Scope2.An entity that prepares and presents financial statements under theaccrual basis of accounting shall apply this Standard in accounting forall inventories except:(a)Work-in-progress arising under construction contracts,including directly related service contracts (see IPSAS 11,Construction Contracts);(b)Financial instruments (see IPSAS 28, Financial Instruments:Presentation and IPSAS 29, Financial Instruments: Recognitionand Measurement);(c)Biological assets related to agricultural activity and agriculturalproduce at the point of harvest (see IPSAS 27, Agriculture); and(d)Work-in-progress of services to be provided for no or nominalconsideration directly in return from the recipients.3.This Standard does not apply to the measurement of inventories heldby:(a)Producers of agricultural and forest products, agriculturalproduce after harvest, and minerals and mineral products, tothe extent that they are measured at net realizable value inaccordance with well-established practices in those industries.When such inventories are measured at net realizable value,changes in that value are recognized in surplus or deficit in theperiod of the change; and(b)Commodity broker-traders who measure their inventories atfair value less costs to sell. When such inventories are measuredat fair value less costs to sell, changes in fair value less costs tosell are recognized in surplus or deficit in the period of thechange.4.This Standard applies to all public sector entities other thanGovernment Business Enterprises.INVENTORIES5.The Preface to International Public Sector Accounting Standards issued bythe IPSASB explains that Government Business Enterprises (GBEs) applyIFRSs issued by the IASB. GBEs are defined in IPSAS 1, Presentation ofFinancial Statements.6.The inventories referred to in paragraph 2(d) are not encompassed byIAS 2, Inventories, and are excluded from the scope of this Standardbecause they involve specific public sector issues that require furtherconsideration.7.The inventories referred to in paragraph 3(a) are measured at net realizablevalue at certain stages of production. This occurs, for example, (a) whenagricultural crops have been harvested or minerals have been extracted andsale is assured under a forward contract or a government guarantee, or (b)when an active market exists and there is a negligible risk of failure to sell.These inventories are excluded only from the measurement requirements ofthis Standard.8.Broker-traders are those who buy or sell commodities for others or on theirown account. The inventories referred to in paragraph 3(b) are principallyacquired with the purpose of selling in the near future and generating asurplus from fluctuations in price or broker-traders’ margin. When theseinventories are measured at fair value less costs to sell, they are excludedonly from the measurement requirements of this Standard.Definitions9.The following terms are used in this Standard with the meaningsspecified:Current replacement cost is the cost the entity would incur to acquirethe asset on the reporting date.Inventories are assets:(a)In the form of materials or supplies to be consumed in theproduction process;(b)In the form of materials or supplies to be consumed ordistributed in the rendering of services;(c)Held for sale or distribution in the ordinary course ofoperations; or(d)In the process of production for sale or distribution.Net realizable value is the estimated selling price in the ordinary courseof operations, less the estimated costs of completion and the estimatedcosts necessary to make the sale, exchange, or distribution.INVENTORIESTerms defined in other IPSASs are used in this Standard with the samemeaning as in those Standards, and are reproduced in the Glossary ofDefined Terms published separately.Net Realizable Value realizable value refers to the net amount that an entity expects to realizefrom the sale of inventory in the ordinary course of operations. Fair valuereflects the amount for which the same inventory could be exchangedbetween knowledgeable and willing buyers and sellers in the marketplace.The former is an entity-specific value; the latter is not. Net realizable valuefor inventories may not equal fair value less costs to sell.Inventories11.Inventories encompass goods purchased and held for resale including, forexample, merchandise purchased by an entity and held for resale, or landand other property held for sale. Inventories also encompass finished goodsproduced, or work-in-progress being produced, by the entity. Inventoriesalso include (a) materials and supplies awaiting use in the productionprocess, and (b) goods purchased or produced by an entity, which are fordistribution to other parties for no charge or for a nominal charge, forexample, educational books produced by a health authority for donation toschools. In many public sector entities, inventories will relate to theprovision of services rather than goods purchased and held for resale orgoods manufactured for sale. In the case of a service provider, inventoriesinclude the costs of the service, as described in paragraph 28, for which theentity has not yet recognized the related revenue (guidance on recognitionof revenue can be found in IPSAS 9, Revenue from ExchangeTransactions.)12.Inventories in the public sector may include:(a)Ammunition;(b)Consumable stores;(c)Maintenance materials;(d)Spare parts for plant and equipment, other than those dealt with instandards on Property, Plant and Equipment;(e)Strategic stockpiles (for example, energy reserves);(f)Stocks of unissued currency;(g)Postal service supplies held for sale (for example, stamps);(h)Work-in-progress, including:(i)Educational/training course materials; andINVENTORIES(ii)Client services (for example, auditing services), where thoseservices are sold at arm’s length prices; and(i)Land/property held for sale.13.Where the government controls the rights to create and issue various assets,including postal stamps and currency, these items of inventory arerecognized as inventories for the purposes of this Standard. They are notreported at face value, but measured in accordance with paragraph 15, thatis, at their printing or minting cost.14.When a government maintains strategic stockpiles of various reserves, suchas energy reserves (for example, oil), for use in emergency or othersituations (for example, natural disasters or other civil defenseemergencies), these stockpiles are recognized as inventories for thepurposes of this Standard and treated accordingly.Measurement of Inventories15.Inventories shall be measured at the lower of cost and net realizablevalue, except where paragraph 16 or paragraph 17 applies.16.Where inventories are acquired through a non-exchange transaction,their cost shall be measured at their fair value as at the date ofacquisition.17.Inventories shall be measured at the lower of cost and currentreplacement cost where they are held for:(a)Distribution at no charge or for a nominal charge; or(b)Consumption in the production process of goods to bedistributed at no charge or for a nominal charge.Cost of Inventories18.The cost of inventories shall comprise all costs of purchase, costs ofconversion, and other costs incurred in bringing the inventories to theirpresent location and condition.Costs of Purchase19.The costs of purchase of inventories comprise (a) the purchase price, (b)import duties and other taxes (other than those subsequently recoverable bythe entity from the taxing authorities), and (c) transport, handling, and othercosts directly attributable to the acquisition of finished goods, materials,and supplies. Trade discounts, rebates, and other similar items are deductedin determining the costs of purchase.INVENTORIESCosts of Conversion20.The costs of converting work-in-progress inventories into finished goodsinventories are incurred primarily in a manufacturing environment. Thecosts of conversion of inventories include costs directly related to the unitsof production, such as direct labor. They also include a systematicallocation of fixed and variable production overheads that are incurred inconverting materials into finished goods. Fixed production overheads arethose indirect costs of production that remain relatively constant regardlessof (a) the volume of production, such as depreciation and maintenance offactory buildings and equipment, and (b) the cost of factory managementand administration. Variable production overheads are those indirect costsof production that vary directly, or nearly directly, with the volume ofproduction, such as indirect materials and indirect labor.21.The allocation of fixed production overheads to the costs of conversion isbased on the normal capacity of the production facilities. Normal capacityis the production expected to be achieved on average over a number ofperiods or seasons under normal circumstances, taking into account the lossof capacity resulting from planned maintenance. The actual level ofproduction may be used if it approximates normal capacity. The amount offixed overhead allocated to each unit of production is not increased as aconsequence of low production or idle plant. Unallocated overheads arerecognized as an expense in the period in which they are incurred. Inperiods of abnormally high production, the amount of fixed overheadallocated to each unit of production is decreased, so that inventories are notmeasured above cost. Variable production overheads are allocated to eachunit of production on the basis of the actual use of the production facilities.22.For example, the allocation of costs, both fixed and variable, incurred in thedevelopment of undeveloped land held for sale into residential orcommercial landholdings could include costs relating to landscaping,drainage, pipe laying for utility connection, etc.23. A production process may result in more than one product being producedsimultaneously. This is the case, for example, when joint products areproduced or when there is a main product and a by-product. When the costsof conversion of each product are not separately identifiable, they areallocated between the products on a rational and consistent basis. Theallocation may be based, for example, on the relative sales value of eachproduct either at the stage in the production process when the productsbecome separately identifiable, or at the completion of production. Mostby-products, by their nature, are immaterial. When this is the case, they areoften measured at net realizable value, and this value is deducted from thecost of the main product. As a result, the carrying amount of the mainproduct is not materially different from its cost.INVENTORIESOther Costs24.Other costs are included in the cost of inventories only to the extent thatthey are incurred in bringing the inventories to their present location andcondition. For example, it may be appropriate to include non-productionoverheads or the costs of designing products for specific customers in thecost of inventories.25.Examples of costs excluded from the cost of inventories and recognized asexpenses in the period in which they are incurred are:(a)Abnormal amounts of wasted materials, labor, or other productioncosts;(b)Storage costs, unless those costs are necessary in the productionprocess before a further production stage;(c)Administrative overheads that do not contribute to bringinginventories to their present location and condition; and(d)Selling costs.26.IPSAS 5, Borrowing Costs, identifies limited circumstances whereborrowing costs are included in the cost of inventories.27.An entity may purchase inventories on deferred settlement terms. When thearrangement effectively contains a financing element, that element, forexample a difference between the purchase price for normal credit termsand the amount paid, is recognized as interest expense over the period ofthe financing.Cost of Inventories of a Service Provider28.To the extent that service providers have inventories (except those referredto in paragraph 2(d)), they measure them at the costs of their production.These costs consist primarily of the labor and other costs of personneldirectly engaged in providing the service, including supervisory personneland attributable overheads. The costs of labor not engaged in providing theservice are not included. Labor and other costs relating to sales and generaladministrative personnel are not included, but are recognized as expenses inthe period in which they are incurred. The cost of inventories of a serviceprovider does not include surplus margins or non-attributable overheadsthat are often factored into prices charged by service providers.Cost of Agricultural Produce Harvested from Biological Assets29.In accordance with IPSAS 27, inventories comprising agricultural producethat an entity has harvested from its biological assets shall be measured oninitial recognition at their fair value less costs to sell at the point of harvest.This is the cost of the inventories at that date for application of thisStandard.Techniques for the Measurement of Cost30.Techniques for the measurement of the cost of inventories, such as thestandard cost method or the retail method, may be used for convenience ifthe results approximate cost. Standard costs take into account normal levelsof materials and supplies, labor, efficiency, and capacity utilization. Theyare regularly reviewed and, if necessary, revised in the light of currentconditions.31.Inventories may be transferred to the entity by means of a non-exchangetransaction. For example, an international aid agency may donate medicalsupplies to a public hospital in the aftermath of a natural disaster. Undersuch circumstances, the cost of inventory is its fair value as at the date it isacquired.Cost Formulas32.The cost of inventories of items that are not ordinarily interchangeable,and goods or services produced and segregated for specific projects,shall be assigned by using specific identification of their individualcosts.33.Specific identification of costs means that specific costs are attributed toidentified items of inventory. This is an appropriate treatment for items thatare segregated for a specific project, regardless of whether they have beenbought or produced. However, specific identification of costs isinappropriate when there are large numbers of items of inventory that areordinarily interchangeable. In such circumstances, the method of selectingthose items that remain in inventories could be used to obtainpredetermined effects on the surplus or deficit for the period.34.When applying paragraph 33 an entity shall use the same cost formulafor all inventories having similar nature and use to the entity. Forinventories with different nature or use (for example, certaincommodities used in one segment and the same type of commoditiesused in another segment), different cost formulas may be justified. Adifference in geographical location of inventories (and in the respectivetax rules), by itself, is not sufficient to justify the use of different costformulas.35.The cost of inventories, other than those dealt with in paragraph 32,shall be assigned by using the first-in, first-out (FIFO) or weightedaverage cost formulas. An entity shall use the same cost formula for allinventories having a similar nature and use to the entity. For379IPSAS 12inventories with a different nature or use, different cost formulas maybe justified.36.For example, inventories used in one segment may have a use to the entitydifferent from the same type of inventories used in another segment.However, a difference in geographical location of inventories, by itself, isnot sufficient to justify the use of different cost formulas.37.The FIFO formula assumes that the items of inventory that were purchasedfirst are sold first, and consequently the items remaining in inventory at theend of the period are those most recently purchased or produced. Under theweighted average cost formula, the cost of each item is determined fromthe weighted average of the cost of similar items at the beginning of aperiod, and the cost of similar items purchased or produced during theperiod. The average may be calculated on a periodic basis, or as eachadditional shipment is received, depending upon the circumstances of theentity.Net Realizable Value38.The cost of inventories may not be recoverable if those inventories aredamaged, if they have become wholly or partially obsolete, or if theirselling prices have declined. The cost of inventories may also not berecoverable if the estimated costs of completion or the estimated costs to beincurred to make the sale, exchange, or distribution have increased. Thepractice of writing inventories down below cost to net realizable value isconsistent with the view that assets are not to be carried in excess of thefuture economic benefits or service potential expected to be realized fromtheir sale, exchange, distribution, or use.39.Inventories are usually written down to net realizable value on an item byitem basis. In some circumstances, however, it may be appropriate to groupsimilar or related items. This may be the case with items of inventory thathave similar purposes or end uses, and cannot practicably be evaluatedseparately from other items in that product line. It is not appropriate towrite down inventories based on a classification of inventory, for example,finished goods, or all the inventories in a particular operation orgeographical segment. Service providers generally accumulate costs inrespect of each service for which a separate selling price is charged.Therefore, each such service is treated as a separate item.40.Estimates of net realizable value also take into consideration the purposefor which the inventory is held. For example, the net realizable value of thequantity of inventory held to satisfy firm sales or service contracts is basedon the contract price. If the sales contracts are for less than the inventoryquantities held, the net realizable value of the excess is based on generalselling prices. Guidance on the treatment of provisions or contingent IPSAS 12 380liabilities, such as those arising from firm sales contracts in excess ofinventory quantities held, and on firm purchase contracts can be found inIPSAS 19, Provisions, Contingent Liabilities and Contingent Assets.41.Materials and other supplies held for use in the production of inventoriesare not written down below cost if the finished products in which they willbe incorporated are expected to be sold, exchanged, or distributed at orabove cost. However, when a decline in the price of materials indicates thatthe cost of the finished products exceeds net realizable value, the materialsare written down to net realizable value. In such circumstances, thereplacement cost of the materials may be the best available measure of theirnet realizable value.42. A new assessment is made of net realizable value in each subsequentperiod. When the circumstances that previously caused inventories to bewritten down below cost no longer exist, or when there is clear evidence ofan increase in net realizable value because of changed economiccircumstances, the amount of the write-down is reversed (i.e., the reversalis limited to the amount of the original write-down) so that the newcarrying amount is the lower of the cost and the revised net realizablevalue. This occurs, for example, when an item of inventory that is carried atnet realizable value because its selling price has declined, is still on hand ina subsequent period and its selling price has increased.Distributing Goods at No Charge or for a Nominal Charge43. A public sector entity may hold inventories whose future economic benefitsor service potential are not directly related to their ability to generate netcash inflows. These types of inventories may arise when a government hasdetermined to distribute certain goods at no charge or for a nominalamount. In these cases, the future economic benefits or service potential ofthe inventory for financial reporting purposes is reflected by the amount theentity would need to pay to acquire the economic benefits or servicepotential if this was necessary to achieve the objectives of the entity. Wherethe economic benefits or service potential cannot be acquired in the market,an estimate of replacement cost will need to be made. If the purpose forwhich the inventory is held changes, then the inventory is valued using theprovisions of paragraph 15.Recognition as an Expense44.When inventories are sold, exchanged, or distributed, the carryingamount of those inventories shall be recognized as an expense in theperiod in which the related revenue is recognized. If there is no relatedrevenue, the expense is recognized when the goods are distributed orthe related service is rendered. The amount of any write-down ofinventories and all losses of inventories shall be recognized as an381IPSAS 12expense in the period the write-down or loss occurs. The amount of anyreversal of any write-down of inventories shall be recognized as areduction in the amount of inventories recognized as an expense in theperiod in which the reversal occurs.45.For a service provider, the point when inventories are recognized asexpenses normally occurs when services are rendered, or upon billing forchargeable services.46.Some inventories may be allocated to other asset accounts, for example,inventory used as a component of self-constructed property, plant, orequipment. Inventories allocated to another asset in this way are recognizedas an expense during the useful life of that asset.Disclosure47.The financial statements shall disclose:(a)The accounting policies adopted in measuring inventories,including the cost formula used;(b)The total carrying amount of inventories and the carryingamount in classifications appropriate to the entity;(c)The carrying amount of inventories carried at fair value lesscosts to sell;(d)The amount of inventories recognized as an expense during theperiod;(e)The amount of any write-down of inventories recognized as anexpense in the period in accordance with paragraph 42;(f)The amount of any reversal of any write-down that isrecognized in the statement of financial performance in theperiod in accordance with paragraph 42;(g)The circumstances or events that led to the reversal of a write-down of inventories in accordance with paragraph 42; and(h)The carrying amount of inventories pledged as security forliabilities.rmation about the carrying amounts held in different classifications ofinventories and the extent of the changes in these assets is useful tofinancial statement users. Common classifications of inventories aremerchandise, production supplies, materials, work-in-progress, and finishedgoods. The inventories of a service provider may be described as work-in-progress.IPSAS 12 382。
18号公告引发的递延所得税问题
18号公告引发的递延所得税问题
字号选择:大中小
作者: 陈奕蔚日期：2012-06-28 来源: 中国税网
时才能税前扣除。
2、计入费用的累计金额和行权时允许扣除的金额不同。
税法上是按照实际行权数量乘以期权在行权时的内在价值（即行权时股票的公允价值减去行权价）税前扣除，但会计上计入费用的累计金额，是所授予的权益工具数量和权益工具在授予日的公允价值这两者的乘积。
（1）权益工具在授予日的公允价值（通常依据期权定价模型确定）很可能不等于在实际行权日的内在价值。
（2）会计上认定的权益工具授予数量不一定等于最终的实际行权数量。
只要满足了可行权条件中的服务期限条件和非市场条件，会计上即认为权益工具已经授予，即使因为未满足市场条件和非可行权条件导致最终未能行权，或者因为可行权日的标的股票价格低于行权价而出现“价外期权”情况，原先所确认的累计费用也不能冲回；或者，当期权发生取消或结算时，会计上需按照加速可行权处理，但事实上并未真正行权；当发生条款和条件的修改等情况时，会计上要求确认条款和条件修改后于修改日的公允价值增加额，也会导致与税前可扣除的期权费用发生差异。
另外，18号公告仅仅讨论了股份支付的一种最简单情形，但对于更复杂的情况如何处理，并未作出规定，例如：
1、《企业会计准则解释第4号》第七条所述的集团内部现金结算的股份支付，即接受服务。
游戏公司境外预提所得税会计处理
①开具形式发票时全额确认： 借：应收账款 贷：合同负债-国外游戏
100 100
1.1境外预提所得税（二）
基本原则：参考《国际会计准则第12号——所得税会计》，境外预提所得税也属于所得税准则的规范范围，因此 应当适用所得税会计准则对当期所得税费用的相关处理规定。 根据以上规定。会计处理如下：
预提所得税应通过“所得税费用——当期所得税费用”和“应交税费——境外预提所得税”两个科目过渡： 假设收入100，预扣所得税率10%
1.1境外预提所得税（一）
基本原则：参考《国际会计准则第12号——所得税会计》，境外预提所得税也属于所得税准则的规范范围，因此 应当适用所得税会计准则对当期所得税费用的相关处理规定。 根据以上规定。会计处理如下：
预提所得税应通过“所得税费用——当期所得税费用”和“应交税费——境外预提所得税”两个科目过渡： 假设收入100，预扣所得税率10%
②实际收到回款时：
借：银行存款
90
借：应交税费——境外预提所得税
10
贷：期所得税费用
10
贷：应交税费——境外预提所得税
10
若涉及支付手续费，还需确认财务费用 ：
借：财务费用
贷：应收账款
最新国际财务报告准则共82张PPT
2010－03
14
第十五页，共八十二页。
▪ （三）构筑合理的组织结构，提高准则制定的有效性。相对于原来 的较松散的组织形式，新章程明确IASC应转化为一个独立的法人实
体，并且要采用企业化的组织架构(jià ɡòu)和管理模式，其中关键是四 个机构：（1）提名委员会。该委员会负责遴选首届基金会。主席为美
2010－03
2
第三页，共八十二页。
▪ IASC是由来自澳大利亚、加拿大、法国、德国、 日本、墨西哥、荷兰、英国和爱尔兰以及美国 的会计(kuài jì)职业团体于1973年发起成立的，总部 在英国伦敦。从1983年起，作为国际会计师联 合会（International Federation of Accountants，简称“IFAC”）成员的所有会计 职业团体均已成为IASC的成员。
2010－03
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第九页，共八十二页。
▪ 2、跨国购并。世纪之交，跨国购并越演越烈，而且金额 巨大，有的数以百亿甚至千亿美元计，比较著名的有德国 戴姆勒-奔驰与美国克莱斯勒合并案、英国沃达丰通信与 德国曼内斯曼合并案、英国葛兰素-威康和美国史克-比彻 姆合并案、法国电信和英国橙移动电话合并案等。
▪ 3、跨国交易所联盟。为了(wèi le)争夺市场和发挥协同效应，发达 国家和地区的资本市场正展开各种合作，其中较著名的有伦敦交 易所和法兰克福交易所组成的联盟等。
▪ (4)越来越多的国际组织和大公司按IAS编制财务报告，如世界 银行、德意志银行、法航、汉莎航空、雀巢、菲亚特、阿迪达 斯、大众汽车等公司。
2010－03
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第七页，共八十二页。
IASC改革(gǎigé)的原因
▪ 1997年，IASC开始进行深刻的改革(gǎigé)。改革 (gǎigé)后的IASC已从2001年年初起开始工作。促 使IASC深刻改革(gǎigé)的原因主要有四个方面：
(财务会计)国际会计准则第号所得税会计
国际会计准则第12号--所得税会计（1979年7月公布，1994年11月格式重排）范围1．本号准则适用于财务报表中对所得税的会计处理，包括对一个会计期内有关所得税支出或减免金额的确定以及这项金额在财务报表中的列示。
2．本号准则不涉及政府补助金或投资税款抵免的会计处理方法。
下列税款也未考虑包括在本号准则的范围之内：（l）退还给企业的所得税款（仅限于当据以计税的收益金额以股利形式分配时）；（2）企业在分配股利时缴纳的、可抵减企业应交所得税的税款。
告的会计收益之间的关系,可能不能代表税率的当前水平。
定义3．本号准则所使用的下列术语，具有特定的含义：会计收益，是指在扣除有关所得税支出或加上有关所得税减免之前，损益表上所报告的包括非常项目在内的本期损益总额。
本期税款费用或税款减免，是指在损益表中借记或贷记的税款金额，不包括与本期损益表未涉及的那些项目有关的以及分配到那些项目中的税款金额。
应税所得（应税亏损），是指根据税务当局制定的法规确定的、据以确定应付（应退）税款准备的本期损益额。
应付税款准备，是指根据本期的应税所得确定的在当前应付的税款金额。
时间性差异，是指由于一些收人和费用项目包括在应税所得中的期间和包括在会计收益中的期间不一致而产生的一个期间内的应税所得和会计收益之间的差异。
时间性差异发生在某一期间，但在以后的一个或若干期间内可以转回。
永久性差异，是指发生在当期且在以后的期间内不能转回的一个期间内的应税所得和会计收益之间的差异。
应税所得和会计收益的差异4．应付税款准备是根据税务当局制定的关于确定应税所得的法规来计算的。
在许多情况下，这些法规与用于确定会计收益的会计政策不同。
这种差别的影响是，应付税款准备和财务报表所报告的会计收益之间的关系，可能不能代表税率的当前水平。
5．应税所得和会计收益之间产生差异的一个原因是，某些项目包括在一种计算中被认为是适合的，却被要求不包括在另一种计算中。
例如，在许多税务制度中，一些捐赠项目在确定应税所得时不允许被扣除，但这种金额在确定会计收益时却可能可以被扣除。
国际财务报告准则第12号——在其他主体中权益的披露
（ ６）报告 期末 子公 司非控 制权 益累计 。
（ ） ７ 子公 司财 务信息 摘要 （ 见应 用指 南第 １ ） ０段 。
重 要限制 的性 质和程 度
ｌ． ３主体 应披 露 ： （ ）对 接触 或 运 用集 团资 产 能力 、结 算 集 团 负债 能 １ 力的重 大 限制 （ 例如 ， 法定 限制 、 同限制和 管制 限制 ） 合 ，
ｌ． ５ 在报 告期 间 内 ，如果 母公 司 或其 任一子 公 司在 没
①对接触 或运用集团资产能力 、结算集团负债能力
形成 重大 限制 ＋的性质 和程 度 （ １ 段 ） 第 ３ ； ② 与 纳 入合 并 的结 构 化 主体 中权 益相 关 的 风险 的性
质及 其变 化 （ １ 至第 １ 第 ４段 ７段 ） ；
况适用 本 国际财 务报告 准则 ：
２ 为了实 现第 １ 所规定 的 目标 ，主体 应披 露 ： ． 段 （ ） 定 在 其他 主体 或 安排 享有 权 益 性 质 的重 １ 确 中所 要 判 断 和 假 设 、确定 拥 有 权 益 的合 营 安排 类 型 的 重要 判 断和假 设 （ ７ 第 段至 第 ９段 ） ；以及
ｉ 计０ 新 ２９ 会 １ １ ．
Ｍｏ ｅｎＡｃｏｎｉｇ ｄｒ ｃｕ ｔ 海 外 视 窗 ｎ
（ ） 有 另一 主体 ２ ％ 甚 至更 多 的表决 权 但仍 未 对 ４ 拥 ０
该 主体形 成重大 影响 。
或 其他 资 本 性 分配 、发放 或 偿还 贷 款 或 预付 款 的保 证 或
同安排确定 、相关 活动仅通过合同安排来管控 。——译者 注 ２原文为 “ 国际财 务报告 准则第 １ 号第 ９ 段和 ９ 段 ” Ｏ ２ ３ ，但 国际财务报告准则第 １ 号没有第 ９ 段 和 ９ 段 。经查 ， 计此处误为 “ ０ ２ ３ 估 国际财
新《企业会计准则第12号——债务重组》的变化及特点
财务 困难 ；．原 准则未 指 明债 权人作 出让 步为债 务 重 ２ 组 的结 果 ， 包 括 了债权 人作 出让 步 的事 项 ， 包 括 就 也
了未作 出让步 的事 项 。 （ ） 务 重 组 中债 权 债 务 方 会 计 处 理 的变 化 二 债
国融资 。为 了使 中国融 入 国际 经济体 系 ， 我 国会 计 使
借 ： 付票据 应 贷： 银行存款
营 业外 收 入— — 债 务 重 组 收 益
（） ２ 当债 务人 以非 现金 资产 清偿 债务时 ， 原准则 规 定债 务人应将 重组债 务的账面价 值与转让 的非 现金 资 产账面价值和税 费之和 的差额 ， 确认 为资本公积或 当期 损失 。以产成品抵 偿应付 票据为例 ， 会计分 录为 ： 借： 应付票据 贷： 库存商 品 应交税金——应交增值税 资本公积——其 他资本 公积 或 借 ： 付票据 应
营业 外 支 出— — 债 务 重 组损 失
账面余额等 于或小 于将来应付 金额 ， 债务人不作账务处
理。笔者认为 ， 实务 中重组协议若有延 长债务偿还期 限 条款 时 ， 为债权人 的利益公平 起见 ， 资金 时问价值就应 该给予考虑。新 准则体 现了这一点 ， 规定 是如果重组 其 债务的账面价值 等于或 小于将 来应付金额 的现值 ， 债务 人不确认利 得 ， 债权 人也不确认 损失 ， 但双 方必须重新
准 则与社 会 主义市 场 经济 相适 应 ， 国际 会计 准则 趋 与 同 ， 政部 于 ２ ０ 财 ０ ６年 ２月 １ ５日正 式 颁 布 了新 的会 计 准 则体系 。笔者 将对 其 中债务重 组 的变化 及特点作 以
下探 讨 。
一
１ ． 债务人 会计 处理的变化 （） １ 当债务人 以低于债务账 面价值 的现金清偿债务 时， 原准则要求重组 债务 的账面价值 与支付的现金之 间
CASPlus-国际财务报告准则（IFRS）简介
CASPlus-国际财务报告准则（IFRS）简介国际财务报告准则（IFRS）简介国际财务报告准则概要国际会计准则（IAS）和国际财务报告准则（IFRS）的解释公告概要国际财务报告准则概要准则。
国际会计准则（IAS）由国际会计准则委员会（IASC）于1973年⾄2000年间发布。
在2001年，国际会计准则理事会（IASB）取代了国际会计准则委员会。
⾃此，国际会计准则理事会对部分国际会计准则作出了俢订，并提议对其他国际会计准则进⾏修订和以新的国际财务报告准则（IFRS）取代某些国际会计准则，对原国际会计准则未涵盖的议题则采纳或提议了新的国际财务报告准则。
通过核下的委员会，国际会计准则委员会和国际会计准则理事会均发布了准则的解释公告。
只有当财务报表遵循了每⼀项适⽤的准则和相应解释公告的所有要求时，才能声称该财务报表遵循了国际财务报告准则。
准则概要。
点击下列的国际会计准则或国际财务报告准则编号可链接到IAS Plus⽹站查阅各准则⾮官⽅的概要内容 (英⽂版，中⽂版正在制作中)。
请谨记此国际会计准则和国际财务报告准则的概要仅涵盖其要点，⽽并不能取代对完整准则的阅读，也不能依赖其编制财务报表。
编报财务报表框架。
虽然国际会计准则理事会的《编报财务报表的框架》(《框架》)并⾮⼀份准则，但其能够为解决准则中未直接涉及的会计事项提供指引。
此外，在缺乏专门适⽤于某种交易的准则或解释公告时，国际会计准则第8号（IAS 8）规定实体必须运⽤判断来制定并应⽤⼀项会计政策，并使形成的信息相关及可靠。
在作出此类判断时，IAS 8.11要求管理层应考虑《框架》中的资产、负债、收益和费⽤的定义、确认标准和计量概念。
该《框架》由国际会计准则委员会于1989年批准，并于2001年4⽉被国际会计准则理事会采纳。
国际财务报告准则前⾔。
前⾔规定了国际会计准则理事会的⽬标、国际财务报告准则的范围、应循程序、以及关于国际财务报告准则⽣效⽇期、格式和语⾔的政策。
《企业会计准则第12号——债务重组》及其指南、讲解2008.doc
企业会计准则第12号——债务重组第一章总则第一条为了规范债务重组的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。
第二条债务重组，是指在债务人发生财务困难的情况下，债权人按照其与债务人达成的协议或者法院的裁定作出让步的事项。
第三条债务重组的方式主要包括：（一）以资产清偿债务；（二）将债务转为资本；（三）修改其他债务条件，如减少债务本金、减少债务利息等，不包括上述（一）和（二）两种方式；（四）以上三种方式的组合等。
第二章债务人的会计处理第四条以现金清偿债务的，债务人应当将重组债务的账面价值与实际支付现金之间的差额，计入当期损益。
第五条以非现金资产清偿债务的，债务人应当将重组债务的账面价值与转让的非现金资产公允价值之间的差额，计入当期损益。
转让的非现金资产公允价值与其账面价值之间的差额，计入当期损益。
第六条将债务转为资本的，债务人应当将债权人放弃债权而享有股份的面值总额确认为股本（或者实收资本），股份的公允价值总额与股本（或者实收资本）之间的差额确认为资本公积。
重组债务的账面价值与股份的公允价值总额之间的差额，计入当期损益。
第七条修改其他债务条件的，债务人应当将修改其他债务条件后债务的公允价值作为重组后债务的入账价值。
重组债务的账面价值与重组后债务的入账价值之间的差额，计入当期损益。
修改后的债务条款如涉及或有应付金额，且该或有应付金额符合《企业会计准则第13 号——或有事项》中有关预计负债确认条件的，债务人应当将该或有应付金额确认为预计负债。
重组债务的账面价值，与重组后债务的入账价值和预计负债金额之和的差额，计入当期损益。
或有应付金额，是指需要根据未来某种事项出现而发生的应付金额，而且该未来事项的出现具有不确定性。
第八条债务重组以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债务人应当依次以支付的现金、转让的非现金资产公允价值、债权人享有股份的公允价值冲减重组债务的账面价值，再按照本准则第七条的规定处理。
从上市公司案例看递延所得税资产的确认
从上市公司案例看递延所得税资产的确认作者：叶建芳来源：《财会学习》2009年第01期作者简介：博士，上海财经大学副教授，中国注册会计师、澳大利亚注册会计师会员，美国康涅狄克大学访问学者。
从事国际会计和财务会计研究多年，曾出版《国际会计与中国会计比较研究》专著，对新会计准则有较深的研究，曾出版《企业会计准则实用指南》、《新会计准则实践案例》等多部实用性书籍，且有多篇文章相继发表。
从2007年开始执行的新会计准则中所得税会计是运用广泛并且较难理解的一个会计准则。
我们发现上市公司在执行这个会计准则时，对递延所得税资产确认的理解比较模糊。
本文以ST平能公司和闽东电机为例，讨论递延所得税资产确认的条件以及对递延所得税资产确认需要关注的问题。
2006年，我国财政部颁布所得税会计准则。
这个准则是在借鉴《国际会计准则第12号——所得税》，并结合我国实际情况的基础上起草完成的。
会计准则中明确指出，“按照暂时性差异确认递延所得税资产和递延所得税负债。
在税率变动时，应当对递延所得税资产或递延所得税负债进行调整。
”也就是说，新的会计准则关注的是暂时性差异，而不是以前的时间性差异，新所得税会计准则扩大了差异的范围，依据的是经济利润观来对企业的所得税进行会计处理，即所得税会计处理方法采用的是资产负债表债务法。
在资产负债表债务法下，资产负债表中采用“递延所得税资产”或“递延所得税负债”概念，使递延税款具有资产负债表上资产和负债的定义，表示企业在未来应收回或清偿的资产或负债。
这种处理方法就可以清晰反映企业的财务状况，更有利于企业的正确决策。
由于我国原所得税会计处理与国际会计准则差异较大，与国际会计趋同的新所得税会计准则就显得较难理解，本文就以一些上市公司的案例对所得税会计准则进行解析与讨论。
案例背景(一)ST平能公司案例ST平能公司与平煤集团进行了资产置换，在资产置换前，公司截止2006年末累计亏损1363754813.04元，在资产置换后，以目前公司盈利能力来计算，公司有能力在5年内弥补以前年度亏损。
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二、多选题
1、关于递延所得税资产，下列（ ）属于计算未来期间可收回的所得税金额。
A、可抵扣暂时性差异
B、未利用的可抵扣亏损结转后期
C、未利用的税款抵减结转后期
D、不可抵扣暂时性差异
【正确答案】ABC
2、下列各项情况，会产生暂时性差异的有（ ）。
A、购买式企业合并的成本，依据所取得的可辨认资产和负债的公允价值分配计入这些可辨认资产和负债，但计税时不作相应的调整
Y、对 N、错
【正确答案】Y
8、IAS12所得税准则中，允许对递延所得税资产和负债进行折现。（ ）
Y、对 N、错
【正确答案】N
9、《国际会计准则第21号―汇率变动的影响》要求将某些汇兑差额确认为收益或费用，但没有规定这些差额应在收益表内什么位置列报。（ ）
Y、对 N、错
【正确答案】Y
一、单选题
1、下列关于应税利润的描述，正确的应为（ ）。
A、几个期间内根据税务部门制定的规程确定的利润（亏损），据此交付（收回）所得税
B、一个期间内根据财务部门制定的章程确定的利润（亏损），据此交付（收回）所得税
C、一个期间内根据税务部门制定的规程确定的利润（亏损），据此交付（收回）所得税
【正确答案】D
8、只有出现下列（ ）情况时，一个企业才能抵销当期所得税资产和当期所得税负债。
（1）企业拥有抵销已确认金额的法定行使权；
（2）企业打算以净额基础结算，或同时变现该资产和偿付该负债。
A、（1）
B、（2）
C、（1）（2）
D、不能确S 12所得税准则取代（ ）年批准的《国际会计准则第12号―所得税会计》。
A、1989
B、1980
C、1998
D、1979
【正确答案】D
10、下列各项资产和负债中，不产生暂时性差异的是（ ）。
A、应税合并条件下非同一控制下的企业合并购买日产生的商誉
B、已计提减值准备的固定资产
C、已确认公允价值变动损益的交易性金融资产
D、投资性房地产后续采用公允价值模式计量
Y、对 N、错
【正确答案】Y
6、在有些税收管辖区内，重估资产或将其重述为公允价值会影响当期的应税利润。结果，该资产的计税基础被调整，将产生暂时性差异。（ ）
Y、对 N、错
【正确答案】N
7、如果母公司在其单独财务报表中以成本对投资计价，那么在合并财务报表中的暂时性差异可能与母公司单独财务报表内该投资的相关暂时性差异不一致。（ ）
Y、对 N、错
【正确答案】N
3、IAS12所得税中，不规定企业何时或如何核算报告企业的股利和其他利润分配的纳税后果。（ ）
Y、对 N、错
【正确答案】Y
4、IAS12中，所得税包括各种以应税利润为基础的国内税额，不含国外税额。（ ）
Y、对 N、错
【正确答案】N
5、在购买式企业合并中，依据所取得的可辨认资产和负债在交易日的公允价值，将购买成本分配计入这些可辨认资产和负债。当所取得的可辨认资产和负债的计税基础不受企业合并影响或所受影响各不相同时，会产生暂时性差异。（ ）
D、与借记或贷记入权益的项目相关的以前会计期间或递延所得税的总额
【正确答案】ABC
三、判断题
1、IAS12所得税中，会涉及政府补助或投资税款抵减的核算方法。另外，本准则会涉及可能由这些补助或投资税款抵减产生的暂时性差异的核算。（ ）
Y、对 N、错
【正确答案】N
2、一项负债的计税基础是其账面金额加上该负债在将来期间计税时可抵扣的金额。（ ）
（2）当税率或其他税法的改变，影响与以前贷记或借记入权益的项目（全部或部分）相关的递延所得税资产或负债时；
（3）当企业决定确认或不再全部确认一项递延所得税资产，且该递延所得税资产与以前贷记或借记入权益的项目（全部或部分）相关时。
A、（1）（2）
B、（1）（3）
C、（2）（3）
D、（1）（2）（3）
10、如果企业对报告期自1998年1月1日以前开始的财务报表运用本准则，那么该企业应披露其运用本准则而不是1979年批准的《国际会计准则第12号―所得税会计》这一事实。（ ）
Y、对 N、错
【正确答案】Y
【正确答案】ABD
7、企业估计获得可利用尚未利用的可抵扣亏损或未利用的税款抵减来抵扣的应税利润的可能性时，应考虑以下（ ）。
A、企业是否有足够的、与同一税务部门和同一纳税主体相关的应税暂时性差异，该差异将产生能利用尚未逾期的未利用可抵扣亏损或未利用税款抵减来抵扣的应税金额
B、企业是否在未利用的可抵扣亏损或未利用的税款抵减逾期前，很可能获得应税利润
D、几个期间内根据财务部门制定的规程确定的利润（亏损），据此交付（收回）所得税
【正确答案】C
2、下列关于递延所得税资产的确认，正确的说法为（ ）。
A、该资产的账面金额在未来期间将以流入企业的经济利益的形式收回
B、该资产的账面金额在过去期间将以流入企业的经济利益的形式收回
C、该资产的账面金额在未来期间将以流出企业的经济利益的形式体现
D、将递延所得税资产减记，或转回以前减记的递延所得税资产所产生的递延所得税费用
【正确答案】ABCD
10、在IAS12准则中，下列（ ）需要单独披露。
A、与借记或贷记入权益的项目相关的当期或递延所得税的总额
B、与本期内已确认的非常项目相关的所得税费用
C、与以前的会计期间相比，适用税率发生改变的说明
（2）母公司和其子公司分处在不同的国家时，汇率发生变化
（3）对联营企业投资的账面金额减少到其可收回金额
A、（1）（2）
B、（1）（3）
C、（2）（3）
D、（1）（2）（3）
【正确答案】D
6、某项资产的账面金额为100，计税基础是60。如果出售该资产，则适用税率20%；税率30%适用于其他收益。
C、未利用可抵扣亏损是否由不大可能再出现的可辨明的原因形成
D、企业是否可获得税务计划机会，该机会将在未利用可抵扣亏损或未利用税款抵减的可利用期间产生应税利润
【正确答案】ABCD
8、递延所得税资产和负债的账面金额可能改变，即使相关的暂时性差异的金额没有变时也是如此。下列（ ）可能会影响其改变。
如果企业预期不再继续使用该资产而是将其出售，应确认递延所得税负债金额为（ ）。
A、10
B、12
C、8
D、5
【正确答案】C
7、下列（ ）情况发生时，可能难以确定与贷记或借记入权益的项目相关的当期或递延所得税金额。
（1）当存在累进所得税税率，并且不可能确定对应税利润（可抵扣亏损）中具体项目征税时所采用的税率时；
B、账面金额<计税基础，产生可抵扣暂时性差异
C、账面金额>计税基础，产生可抵扣暂时性差异
D、账面金额<计税基础，产生应税暂时性差异
【正确答案】AB
4、下列关于负债的描述，正确的是（ ）。
A、账面金额>计税基础，产生应税暂时性差异
B、账面金额<计税基础，产生可抵扣暂时性差异
C、账面金额>计税基础，产生可抵扣暂时性差异
D、账面金额<计税基础，产生应税暂时性差异
【正确答案】CD
5、在某些税收管辖区内，下列（ ）方式可以创造或增加应税利润。
A、对利息收益是以已收到还是以应收为基础计税作出选择
B、将从应税利润中进行某些抵扣的要求权递延
C、出售，或许又租回那些已经增值但未调整计税基础来反映这种增值的资产
C、商誉是一项附加值，确认递延所得税负债将会增加商誉的公允金额
D、商誉是一项剩余值，确认递延所得税负债将会增加商誉的账面金额
【正确答案】D
5、如果对子公司的投资和在合营企业中权益的账面金额与该投资的计税基础不一致时，会产生暂时性差异。下列（ ）情况可能会产生暂时性差异。
（1）子公司、分支机构、联营企业和合营企业存在未分配利润
D、商誉是购买成本超过购买方在所取得的可辨认资产和负债的公允价值中的负债的部分
【正确答案】B
4、IAS12所得税准则不允许确认商誉所产生的递延所得税负债，原因在于（ ）。
A、商誉是一项附加值，确认递延所得税负债将会减少商誉的公允金额
B、商誉是一项剩余值，确认递延所得税负债将会减少商誉的账面金额
A、税法的改变
B、递延所得税资产可收回性的重新估计
C、资产的预期收回方式的改变
D、税率的改变
【正确答案】ABCD
9、所得税费用或收益的主要组成部分应单独披露，可能包括下列（ ）。
A、当期所得税费用
B、在本期确认的、对以前期间的当期所得税所作的调整
C、与暂时性差异的产生和转回相关的递延所得税收益的金额
D、出售产生非应税收益的资产以购买产生应税收益的另一项投资
【正确答案】ABCD
6、下列关于政府补助的描述，正确的为（ ）。
A、政府补助作为递延收益处理
B、递延收益与零计税基础之间的差额是一项可抵扣暂时性差异
C、无论企业采用何种列报方法，都需要确认由此产生的递延所得税资产
D、无论企业采用何种列报方法，都不能确认由此产生的递延所得税资产
D、该资产的账面金额在过去期间将以流出企业的经济利益的形式体现
【正确答案】A
3、下列关于商誉的描述，正确的是（ ）。
A、商誉是购买成本超过购买方在所取得的可辨认资产和负债的公允价值中的资产的部分
B、商誉是购买成本超过购买方在所取得的可辨认资产和负债的公允价值中的权益的部分