會(huì)計(jì)審計(jì)專業(yè)英語(yǔ)（第5版）課件：國(guó)際會(huì)計(jì)

ProfessionalEnglishforAccountingandAuditing

會(huì)計(jì)審計(jì)專業(yè)英語(yǔ)InternationalAccountingHarmonization

國(guó)際會(huì)計(jì)協(xié)調(diào)

InternationalAccounting國(guó)際會(huì)計(jì)

AdvantagesofInternationalAccountingHarmonization國(guó)際會(huì)計(jì)協(xié)調(diào)的益處AdvantagesofHarmonization協(xié)調(diào)的益處ProspectofHarmonization協(xié)調(diào)的前景ApplicabilityofInternationalStandards國(guó)際準(zhǔn)則的適用性SupportforInternationalStandards支持國(guó)際準(zhǔn)則ObjectiontoInternationalStandards反對(duì)國(guó)際準(zhǔn)則ApplicationofInternationalStandards國(guó)際準(zhǔn)則的應(yīng)用MajorInternationalOrganizationsPromotingAccountingHarmonization推動(dòng)會(huì)計(jì)協(xié)調(diào)的主要國(guó)際組織MajorPromotersforHarmonization協(xié)調(diào)的主要推動(dòng)者RoleofOrganizations主要國(guó)際組織的作用InternationalAccountingHarmonization國(guó)際會(huì)計(jì)協(xié)調(diào)14.1.1AdvantagesofHarmonization協(xié)調(diào)的益處Harmonization

isaprocessofincreasingthecompatibilityofaccountingpracticesbysettinglimitsonhowmuchtheycanvary.協(xié)調(diào)是通過(guò)限制會(huì)計(jì)實(shí)務(wù)的差異程度來(lái)提高會(huì)計(jì)實(shí)務(wù)的兼容性的過(guò)程。Waysofharmonization協(xié)調(diào)方式Useofbilateralagreements采用雙邊協(xié)議Mutualrecognitiononaregionallevel地區(qū)內(nèi)的相互認(rèn)可

Workbyprivate,professionalgroupssuchasIASBandIFAC由IASB和IFAC等民間專業(yè)團(tuán)體開(kāi)展協(xié)調(diào)工作14.1AdvantagesofInternationalAccountingHarmonization國(guó)際會(huì)計(jì)協(xié)調(diào)的益處14.1.1AdvantagesofHarmonizationHarmonizationisnowadaysoftenconsideredanirreversibleprocess.協(xié)調(diào)通常被認(rèn)為是不可逆轉(zhuǎn)的過(guò)程。Advantagesofharmonization:Makefinancialmarketsmoreefficient提高金融市場(chǎng)的效率Contributetotheestablishmentofthe“rulesofthegame”ininternationalcompetition有助于確立國(guó)際競(jìng)爭(zhēng)的“游戲規(guī)則”Helpusersinterprettheinformationcorrectly幫助使用者準(zhǔn)確地解釋信息Helpusersmakebetterdecisions幫助使用者更好地決策14.1AdvantagesofInternationalAccountingHarmonization14.1.2ProspectofHarmonization協(xié)調(diào)的前景Harmonizationishappeningasanaturalresponsetoeconomicforces.協(xié)調(diào)是經(jīng)濟(jì)力量促使的自然反應(yīng)。Allharmonizationeffortsrequiremuchtimeandenergy.所有的協(xié)調(diào)工作都需要大量的時(shí)間和精力。Harmonizationisacontinuousprocess.協(xié)調(diào)是一個(gè)持續(xù)的過(guò)程。14.1AdvantagesofInternationalAccountingHarmonization14.2.1SupportforInternationalStandards支持國(guó)際準(zhǔn)則BenefitsofinternationalaccountingstandardGreaterinternationalcomparabilityoffinancialreports更高的財(cái)務(wù)報(bào)告國(guó)際可比性Amorelevelplayingfield更公平的競(jìng)爭(zhēng)環(huán)境Improvedglobalbusinesscompetition改善全球商業(yè)競(jìng)爭(zhēng)Aformofassistancetodevelopingcountries幫助發(fā)展中國(guó)家Reducingbookkeepingcostsandallowingmoreefficientpreparationoffinancialstatements降低記賬成本并提高財(cái)務(wù)報(bào)表編制效率Reconciliationofsometimesadversarialinterestsbetweenpreparersandusersoffinancialstatements協(xié)調(diào)財(cái)務(wù)報(bào)表編制者和使用者之間有時(shí)存在的利益對(duì)立14.2ApplicabilityofInternationalStandards國(guó)際準(zhǔn)則的適用性14.2.2ObjectiontoInternationalStandards反對(duì)國(guó)際準(zhǔn)則1.Itwasdoubtedthatinternationalstandardscouldbeflexibleenoughtohandledifferencesinnationalbackgrounds,traditions,andeconomicenvironments.國(guó)際準(zhǔn)則被質(zhì)疑，是否有足夠的靈活性來(lái)處理國(guó)家背景、傳統(tǒng)和經(jīng)濟(jì)環(huán)境的差異。2.Somethoughtthatitwouldbeapoliticallyunacceptablechallengetonationalsovereignty.對(duì)國(guó)家主權(quán)來(lái)說(shuō)，有些人認(rèn)為這是政治上不可接受的挑戰(zhàn)。3.Internationalaccountingstandardsettingisessentiallyatacticofthelargeinternationalaccountingservicefirmstoexpandtheirmarkets.國(guó)際會(huì)計(jì)準(zhǔn)則制定實(shí)質(zhì)上是大型國(guó)際會(huì)計(jì)服務(wù)公司拓展市場(chǎng)的策略。4.Ithasbeenfearedthatadoptionofinternationalstandardsmaycreate“standardsoverload”.人們擔(dān)心，采用國(guó)際準(zhǔn)則可能會(huì)造成“準(zhǔn)則過(guò)載”。14.2ApplicabilityofInternationalStandards14.2.3ApplicationofInternationalStandards國(guó)際準(zhǔn)則的應(yīng)用InternationalaccountingstandardsareusedasaresultofInternationalorpoliticalagreement國(guó)際或政治協(xié)議Voluntary(orprofessionallyencouraged)compliance,or自愿（或?qū)I(yè)組織鼓勵(lì)）遵循，或Decisionsbynationalaccountingstandardsetters.各國(guó)會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)的決定14.2ApplicabilityofInternationalStandards14.3.1MajorPromotersforHarmonization協(xié)調(diào)的主要推動(dòng)者

InternationalAccountingStandardsBoard(IASB)TheIASBisatthecenteroftheglobalconvergenceinaccountingstandards.IASB是全球會(huì)計(jì)準(zhǔn)則趨同的核心組織

InternationalOrganizationofSecuritiesCommissions(IOSCO)

InternationalFederationofAccountants(IFAC)

InternationalValuationStandardsCouncil(IVSC)Groupof20(G20)

EuropeanUnion(EU)14.3MajorInternationalOrganizationsPromotingAccountingHarmonization推動(dòng)會(huì)計(jì)協(xié)調(diào)的主要國(guó)際組織14.3.2RoleofOrganizations主要國(guó)際組織的作用

1.IOSCO證券委員會(huì)國(guó)際組織Itdevelops,implementsandpromotesadherencetointernationallyrecognizedstandardsforsecuritiesregulation.制定、執(zhí)行和促進(jìn)遵循證券監(jiān)管的國(guó)際公認(rèn)標(biāo)準(zhǔn)。ItworksintensivelywiththeG20andtheFinancialStabilityBoard(FSB)ontheglobalregulatoryreformagenda.與G20和全球金融穩(wěn)定理事會(huì)就全球監(jiān)管改革議程進(jìn)行密切合作。ItrecommendstheuseofIFRSstoitsmembershipandcooperatesinthedevelopmentandconsistentapplicationofIFRSstopromoteandfacilitatetransparencywithcapitalmarkets.建議在其成員中使用國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則，并在制定和一貫應(yīng)用國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則方面進(jìn)行合作，以提升資本市場(chǎng)的透明。14.3MajorInternationalOrganizationsPromotingAccountingHarmonization14.3.2RoleofOrganizations

2.IFAC國(guó)際會(huì)計(jì)師聯(lián)合會(huì)Itistheglobalorganizationfortheaccountancyprofessiondedicatedtoservingthepublicinterestbystrengtheningtheprofessionandcontributingtothedevelopmentofstronginternationaleconomies.作為全球性的會(huì)計(jì)行業(yè)組織，致力于通過(guò)強(qiáng)化會(huì)計(jì)行業(yè)和促進(jìn)國(guó)際經(jīng)濟(jì)的強(qiáng)勁發(fā)展來(lái)服務(wù)公眾利益。InternationalAuditingandAssuranceStandardsBoard國(guó)際審計(jì)和鑒證準(zhǔn)則理事會(huì)InternationalPublicSectorAccountingStandardsBoard國(guó)際公共部門會(huì)計(jì)準(zhǔn)則理事會(huì)InternationalAccountingEducationStandardsBoard國(guó)際會(huì)計(jì)教育準(zhǔn)則理事會(huì)InternationalEthicsStandardsBoardforAccountants國(guó)際會(huì)計(jì)師職業(yè)道德準(zhǔn)則理事會(huì)14.3MajorInternationalOrganizationsPromotingAccountingHarmonization14.3.2RoleofOrganizations

3.IVSC國(guó)際評(píng)估準(zhǔn)則理事會(huì)Itscoreobjectivesaretodevelophighquality

InternationalValuationStandards(IVS)

whichunderpinconsistency,transparencyandconfidenceinvaluationsacrosstheworld.其核心目標(biāo)是制定高質(zhì)量的國(guó)際評(píng)估準(zhǔn)則，以增強(qiáng)全球評(píng)估的一致性、透明和信心。ItcommitstoprovideinputtotheIASBonproposedamendmentstoIFRSsanddevelopmentsinfinancialreportingthatarerelevanttofairvalue.

承諾就國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的擬議修訂和與公允價(jià)值相關(guān)的財(cái)務(wù)報(bào)告方面的發(fā)展向IASB提供投入。14.3MajorInternationalOrganizationsPromotingAccountingHarmonization14.3.2RoleofOrganizations

4.G2020國(guó)集團(tuán)Asaresultoftheglobalfinancialcrisis(2008),theG20begantoexplorewaystoimprovetheglobalfinancialsystem,includingregulationsrelatedtofinancialreportingandinstitutions.受全球金融危機(jī)（2008）影響，G20開(kāi)始探討改進(jìn)全球金融體系的途徑，包括制定與財(cái)務(wù)報(bào)告和金融機(jī)構(gòu)相關(guān)的法規(guī)。TheG20hascalledfortheglobalconvergenceofaccountingstandardsandhassupportedtheIASB-FASBconvergenceprocess.G20呼吁全球會(huì)計(jì)準(zhǔn)則趨同，并支持IASB-FASB的趨同進(jìn)程。TheG20supportscontinuingworktoachieveconvergencetoasinglesetofhighqualityaccountingstandards.G20支持持續(xù)努力，以實(shí)現(xiàn)向一套單一的高質(zhì)量會(huì)計(jì)準(zhǔn)則的趨同。14.3MajorInternationalOrganizationsPromotingAccountingHarmonization14.3.2RoleofOrganizations

5.EU歐盟WhentheIASBissuesanewstandard,theEuropeanFinancialReportingAdvisoryGroup(EFRAG)holdsconsultationswithinterestgroups.當(dāng)IASB發(fā)布新準(zhǔn)則時(shí)，歐洲財(cái)務(wù)報(bào)告咨詢組(EFRAG)與利益集團(tuán)進(jìn)行磋商。EFRAGdeliversitsadvicetotheEuropeanCommissionwhetherthestandardmeetsthecriteriaofendorsement.EFRAG向歐盟委員會(huì)提交關(guān)于該準(zhǔn)則是否符合認(rèn)可條件的建議。TheStandardsAdviceReviewGroup(SARG)issuesitsopinionwhetherEFRAG’sendorsementadviceiswell-balancedandobjective.歐盟準(zhǔn)則建議審查小組(SARG)就EFRAG的認(rèn)可建議是否均衡全面及客觀發(fā)表意見(jiàn)。TheCommissionpreparesadraftendorsementRegulation.歐盟委員會(huì)擬訂認(rèn)可條例草案。ThisRegulationisadoptedonlyafterafavorablevoteoftheAccountingRegulatoryCommittee(ARC)andfavorableopinionsoftheEuropeanParliamentandtheCounciloftheEuropeanUnion.該條例須經(jīng)歐盟會(huì)計(jì)監(jiān)管委員會(huì)(ARC)投票通過(guò)，并經(jīng)歐洲議會(huì)和歐盟理事會(huì)通過(guò)后方可采納。14.3MajorInternationalOrganizationsPromotingAccountingHarmonizationInternationalAccountingStandardsBoard

國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)InternationalAccounting國(guó)際會(huì)計(jì)

OrganizationofInternationalAccountingStandardsBoard

國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)的組成ObjectivesoftheIFRSFoundation/IASB國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則基金會(huì)/IASB的目標(biāo)DevelopmentofanIFRS國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的制定UseandApplicationofIFRSs國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的作用及應(yīng)用ConceptualFrameworkforFinancialReporting財(cái)務(wù)報(bào)告概念框架PurposeoftheFramework財(cái)務(wù)報(bào)告概念框架的目的ScopeoftheFramework財(cái)務(wù)報(bào)告概念框架的范圍ConceptsofCapitalandCapitalMaintenance資本和資本保全的概念CoreStandardsbyInternationalAccountingStandards

Committee

國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)制定的核心準(zhǔn)則AgreementbetweenIOSCOandIASC/IFRSFoundationIOSCO與IASC/IFRSFoundation的協(xié)議CompletionofCoreStandards核心準(zhǔn)則的完成IFRSsandUSGAAP

國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則和美國(guó)公認(rèn)會(huì)計(jì)原則Workingtowardsasinglesetofglobalstandards建立一套單一的全球準(zhǔn)則EffortstoConvergeIFRSsandUSGAAP致力于國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則與美國(guó)公認(rèn)會(huì)計(jì)原則趨同InternationalAccountingStandardsBoard國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)15.1OrganizationofInternationalAccountingStandardsBoard國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)的組成TheIASBstructurehasthefollowingmainfeatures:1.TheIFRSFoundationisanindependentorganizationhavingtwomainbodies,theTrusteesandtheIASB,aswellasanIFRSAdvisoryCouncilandtheIFRSInterpretationsCommittee.國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則基金會(huì)是一個(gè)獨(dú)立組織，設(shè)有兩個(gè)主要機(jī)構(gòu)，受托人和IASB，以及國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則咨詢委員會(huì)和國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則解釋委員會(huì)。2.TheIFRSFoundationTrusteesappointtheIASBmembers,exerciseoversightandraisethefundsneeded,buttheIASBhasresponsibilityforsettingInternationalFinancialReportingStandards.國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則基金會(huì)受托人任命IASB成員、行使監(jiān)督以及籌集所需資金，但I(xiàn)ASB負(fù)責(zé)制定國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則。15.1OrganizationofInternationalAccountingStandardsBoardFigure15-1TheIFRSFoundation'sthree-tierstructureNowthereare14membersDisclosurestandardsonclimateandotherESGmatters15.1.1ObjectivesoftheIFRSFoundation/

IASB國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則基金會(huì)/IASB的目標(biāo)15.1OrganizationofInternationalAccountingStandardsBoard1.todevelop,inthepublicinterest,asinglesetofhighquality,understandable,enforceable

andgloballyacceptedfinancialreportingstandardsbaseduponclearlyarticulatedprinciples.Thesestandardsshouldrequirehighquality,transparentandcomparableinformationinfinancialstatementsandotherfinancialreportingtohelpinvestors,otherparticipantsintheworld’scapitalmarketsandotherusersoffinancialinformationmakeeconomicdecisions為公眾利益，制定一套單一的基于明確清晰原則的高質(zhì)量、可理解、可執(zhí)行以及全球認(rèn)可的財(cái)務(wù)報(bào)告準(zhǔn)則。這些準(zhǔn)則應(yīng)要求財(cái)務(wù)報(bào)表和其他財(cái)務(wù)報(bào)告提供高質(zhì)量、透明和可比的信息，以幫助投資者、世界資本市場(chǎng)的其他參與者以及其他財(cái)務(wù)信息使用者進(jìn)行經(jīng)濟(jì)決策；15.1OrganizationofInternationalAccountingStandardsBoard2.topromotetheuseandrigorousapplicationofthosestandards促進(jìn)上述準(zhǔn)則的使用和嚴(yán)格應(yīng)用;3.infulfillingtheobjectivesassociatedwith(1)and(2),totakeaccountof,asappropriate,theneedsofarangeofsizesandtypesofentitiesindiverseeconomicsettings;and在實(shí)現(xiàn)與(1)和(2)有關(guān)的目標(biāo)時(shí)，酌情考慮不同經(jīng)濟(jì)環(huán)境下各種規(guī)模和類型報(bào)告主體的需要；以及4.topromoteandfacilitateadoptionofIFRSs,beingthestandardsandinterpretationsissuedbytheIASB,throughtheconvergenceofnationalaccountingstandardsandIFRSs.通過(guò)各國(guó)會(huì)計(jì)準(zhǔn)則和國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的趨同，促進(jìn)國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則，即IASB發(fā)布的準(zhǔn)則和解釋公告的采用。15.1.1ObjectivesoftheIFRSFoundation/

IASB 15.1.2DevelopmentofanIFRS國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的制定

TheIASBfollowsarigorousopendueprocessinsettingaccountingstandards.IASB在制定會(huì)計(jì)準(zhǔn)則時(shí)遵循嚴(yán)格公開(kāi)的應(yīng)循程序。Researchprogramme研究計(jì)劃Developingaproposalforpublication公布建議草案Redeliberationsandfinalization重新審議并最終審定Post-implementationreviews實(shí)施后再審核15.1OrganizationofInternationalAccountingStandardsBoard15.1.2DevelopmentofanIFRS ThepublicationofadiscussionpaperrequiresasimplemajorityofIASBmembersbywayofballot.發(fā)布討論稿需要IASB委員以投票方式簡(jiǎn)單多數(shù)通過(guò)。Theexposuredraftisissued(requiringtheapprovalof9outof14

appointedmembers,or8outof13orfewermembers)forpublicconsultation.發(fā)布征求意見(jiàn)稿(須經(jīng)IASB14名委員中的9名，或者13名或以下委員中的8名贊成)。Insomecases,theIASBmaydecidetore-exposeproposalsbeforeproceedingtoafinalizedpronouncement.在某些情況下，IASB可能會(huì)決定在最終公告之前再次就草案征求意見(jiàn)。ThefinalstandardforballotingandvotingonbytheBoardrequirestheapprovalof9outof14

appointedmembers,or8outof13orfewermembers.IASB就最終準(zhǔn)則進(jìn)行投票和表決，需要14名委員中的9名，或者13名或以下委員中的8名贊成。15.1OrganizationofInternationalAccountingStandardsBoard15.1.3UseandApplicationofIFRSs國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的作用及應(yīng)用

NeithertheIASBnortheaccountancyprofessionhasthepowertoenforcecompliancewithIFRSs.無(wú)論是IASB還是會(huì)計(jì)行業(yè)組織都沒(méi)有權(quán)力強(qiáng)制要求執(zhí)行國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則。However,mostcountriesofeconomicimportance

requireorpermituseofIFRSsfordomesticreportingbytheirlistedcompaniesinconsolidatedfinancialstatements.然而，大多數(shù)具有經(jīng)濟(jì)重要性的國(guó)家都要求或允許其上市公司在國(guó)內(nèi)報(bào)告的合并財(cái)務(wù)報(bào)表中使用國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則。OthercountriesensurethatthereisminimumdifferencebetweentheirnationalstandardsandIFRSs.其他國(guó)家則確保本國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則之間只存在很小的差異。15.1OrganizationofInternationalAccountingStandardsBoard15.2.1PurposeoftheFramework財(cái)務(wù)報(bào)告概念框架的目的

15.2ConceptualFrameworkforFinancialReporting財(cái)務(wù)報(bào)告概念框架AssisttheIASBinthedevelopmentoffutureIFRSsandinitsreviewofexistingIASs協(xié)助IASB制定新的國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則和審查現(xiàn)有的國(guó)際會(huì)計(jì)準(zhǔn)則；AssisttheIASBinpromotingharmonizationofregulations,accountingstandardsandproceduresrelatingtothepresentationoffinancialstatementsbyprovidingabasisforreducingthenumberofalternativeaccountingtreatmentspermittedbyIASs為協(xié)助IASB減少國(guó)際會(huì)計(jì)準(zhǔn)則所允許的備選會(huì)計(jì)處理方法提供基礎(chǔ)，以促進(jìn)與財(cái)務(wù)報(bào)表列報(bào)有關(guān)的規(guī)則、會(huì)計(jì)準(zhǔn)則和程序的協(xié)調(diào)；Assistnationalstandardsettingbodiesindevelopingnationalstandards協(xié)助各國(guó)準(zhǔn)則制定機(jī)構(gòu)制定本國(guó)會(huì)計(jì)準(zhǔn)則；15.2.1PurposeoftheFramework

15.2ConceptualFrameworkforFinancialReportingAssistpreparersoffinancialstatementsinapplyingIFRSsandindealingwithtopicsthathaveyettoformthesubjectofanIFRS協(xié)助財(cái)務(wù)報(bào)表編制人員運(yùn)用國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則，處理國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則尚未解決的問(wèn)題；AssistauditorsinforminganopinionastowhetherfinancialstatementsconformwithIFRSs協(xié)助審計(jì)人員對(duì)財(cái)務(wù)報(bào)表是否符合國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則形成意見(jiàn)；AssistusersoffinancialstatementsininterpretingtheinformationcontainedinfinancialstatementspreparedinconformitywithIFRSs協(xié)助財(cái)務(wù)報(bào)表使用者解釋根據(jù)國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則編制的財(cái)務(wù)報(bào)表中的信息；ProvidethosewhoareinterestedintheworkofIASBwithinformationaboutitsapproachtotheformulationofIFRSs.向那些對(duì)IASB的工作感興趣的人提供其制定國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則方法的相關(guān)信息。15.2.2ScopeoftheFramework財(cái)務(wù)報(bào)告概念框架的范圍

The2018ConceptualFrameworkisstructuredintoanintroductoryexplanationonthestatusandpurposeoftheConceptualFramework,eightchaptersandaglossary財(cái)務(wù)報(bào)告概念框架（2018）包括有關(guān)概念框架的現(xiàn)狀和目的的介紹性說(shuō)明、八章（如下）和術(shù)語(yǔ)表:theobjectiveofgeneralpurposefinancialreporting通用財(cái)務(wù)報(bào)告的目標(biāo)qualitativecharacteristicsofusefulfinancialinformation有用財(cái)務(wù)信息的質(zhì)量特征financialstatementsandthereportingentity財(cái)務(wù)報(bào)表和報(bào)告實(shí)體theelementsoffinancialstatements財(cái)務(wù)報(bào)表要素recognitionandderecognition確認(rèn)和終止確認(rèn)Measurement計(jì)量presentationanddisclosure列報(bào)和披露conceptsofcapitalandcapitalmaintenance.資本和資本保全的概念。15.2ConceptualFrameworkforFinancialReporting15.2.3ConceptsofCapitalandCapitalMaintenance資本和資本保全的概念

Conceptoffinancial

capitalmaintenance財(cái)務(wù)資本保全aprofitisearnedonlyifthefinancialormoneyamountofthenetassetsattheendofaperiodexceedsthefinancialormoneyamountofnetassetsatthebeginningoftheperiod.只有當(dāng)期末凈資產(chǎn)的財(cái)務(wù)或貨幣金額超過(guò)期初凈資產(chǎn)的財(cái)務(wù)或貨幣金額時(shí)，才能獲得利潤(rùn)。Conceptofphysicalcapitalmaintenance實(shí)物資本保全aprofitisearnedonlyifthephysicalproductivecapacityofthebusinessattheendoftheperiodexceedsthephysicalproductivecapacityatthebeginningoftheperiod.只有當(dāng)企業(yè)在期末的實(shí)際生產(chǎn)能力超過(guò)期初的實(shí)際生產(chǎn)能力時(shí)，才能獲得利潤(rùn)。Thephysicalcapitalmaintenanceconceptrequirestheadoptionofthecurrentcostbasisofmeasurement.實(shí)物資本保全概念要求采用現(xiàn)行成本計(jì)量基礎(chǔ)。15.2ConceptualFrameworkforFinancialReporting15.3.1AgreementbetweenIOSCOandIASC

/IFRSFoundationIOSCO與IASC/IFRSFoundation的協(xié)議

15.3CoreStandardsbyInternationalAccountingStandardsCommittee國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)制定的核心準(zhǔn)則TheIASCadoptedaworkplantoproduceacomprehensivecoresetofhigh-qualitystandards.IASC通過(guò)了一項(xiàng)工作計(jì)劃，制定一套全面的高質(zhì)量核心準(zhǔn)則。InJuly1995,theIOSCOTechnicalCommitteestateditsagreementwiththeworkplan.

1995年7月，IOSCO技術(shù)委員會(huì)表示同意這項(xiàng)工作計(jì)劃。CompletionofcomprehensivecorestandardsthatareacceptabletotheTechnicalCommitteewillallowtheTechnicalCommitteetorecommend

endorsementofIASforcross-bordercapitalraisingandlistingpurposesinallglobalmarkets.完成技術(shù)委員會(huì)認(rèn)可的全面核心準(zhǔn)則，技術(shù)委員會(huì)就能夠?qū)?guó)際會(huì)計(jì)準(zhǔn)則推薦用于全球所有市場(chǎng)中的跨境籌資和上市。InSeptember2013,IOSCOandtheIFRSFoundationannouncedagreementonasetofprotocolstoimproveconsistencyintheimplementationofIFRS.2013年9月，IOSCO和IFRSFoundation宣布達(dá)成一套協(xié)議，以提高國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則實(shí)施中的一致性。15.3.2CompletionofCoreStandards核心準(zhǔn)則的完成15.3CoreStandardsbyInternationalAccountingStandardsCommitteeTable15-1IOSCOCoreStandardsandCorrespondingIFRS(includingIAS)Generalitems一般項(xiàng)目Incomestatementitems利潤(rùn)表項(xiàng)目Statementoffinancialpositionitems財(cái)務(wù)狀況表項(xiàng)目Statementofcashflows現(xiàn)金流量表Otherstandards其他準(zhǔn)則

15.4.1Workingtowardsasinglesetofglobalstandards建立一套單一的全球準(zhǔn)則15.4IFRSsandUSGAAP國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則和美國(guó)公認(rèn)會(huì)計(jì)原則In2002,aspartoftheNorwalkAgreement,theBoardsissuedaMemorandumofUnderstanding(MOU)formalizingtheircommitmenttomakingtheirexistingfinancialreportingstandardsfullycompatibleassoonaspracticable,andcoordinatingtheirfutureworkprogrammestoensurethat,onceachieved,compatibilityismaintained.2002年，作為《諾沃克協(xié)議》的一部分，IASB和FASB發(fā)布了一份諒解備忘錄，正式承諾在切實(shí)可行的情況下，盡快使雙方現(xiàn)有財(cái)務(wù)報(bào)告準(zhǔn)則完全兼容，并協(xié)調(diào)雙方未來(lái)的工作計(jì)劃，以確保一旦完成，就能保持雙方準(zhǔn)則的兼容性。15.4.1WorkingtowardsasinglesetofglobalstandardsInNovember2007,theSECvotedtoallowforeignissuerstosubmitfinancialstatementspreparedusingIFRSsasissuedbytheIASBwithouthavingtoincludeareconciliationtotheIFRSfigurestoUSGAAP.2007年11月，美國(guó)證券交易委員會(huì)投票決定，允許外國(guó)發(fā)行人提交采用IASB發(fā)布的國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則編制的財(cái)務(wù)報(bào)表，而無(wú)需補(bǔ)充由國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則調(diào)整到美國(guó)公認(rèn)會(huì)計(jì)原則的差異調(diào)節(jié)表。InNovember2008,theSECissuedso-calledIFRSRoadmap

andasubsequentReleaseinFebruary2010.

2008年11月，美國(guó)證券交易委員會(huì)發(fā)布了所謂的IFRS路線圖，并于2010年2月發(fā)布了后續(xù)版本。15.4IFRSsandUSGAAP15.4.2EffortstoConvergeIFRSsandUSGAAP致力于國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則與美國(guó)公認(rèn)會(huì)計(jì)原則趨同15.4IFRSsandUSGAAP1.InupdatingtheMOU(2008),theBoardsnotedthatthemajorjointprojectswilltakeaccountoftheongoingworktoimproveandconvergetheirrespectiveConceptualFrameworks.IASB和FASB在更新諒解備忘錄（2008）時(shí)指出，主要的聯(lián)合項(xiàng)目將考慮到正在進(jìn)行的工作，以改進(jìn)各自的概念框架實(shí)現(xiàn)趨同。2.InJune2010,theIASBandFASBmodifiedtheirconvergencestrategy.TheIASBissuedamodifiedworkplanthatprioritizescertainprojectssuchasfinancialinstruments,revenuerecognitionandleases,etc.

2010年6月，IASB和FASB修改了它們的趨同策略。IASB發(fā)布了修改后的工作計(jì)劃，將金融工具、收入確認(rèn)和租賃等項(xiàng)目列為優(yōu)先項(xiàng)目。15.4.2EffortstoConvergeIFRSsandUSGAAPManyarguethatUSGAAPshouldremaincustomizedtofitthestringentlegalandregulatoryrequirementsoftheU.S.businessenvironment.Anotherargumentisthatcompetitionbetweenalternativestandard-settingregimesishealthyandcanleadtoimprovedstandards.Asaresult,fullconvergencewillnotbeachievedintheforeseeablefuture.

許多人認(rèn)為，美國(guó)公認(rèn)會(huì)計(jì)原則應(yīng)保持定制化，以適應(yīng)美國(guó)商業(yè)環(huán)境嚴(yán)格的法律和監(jiān)管要求。另一種觀點(diǎn)是，不同準(zhǔn)則制定機(jī)制之間的競(jìng)爭(zhēng)是有益的，能夠帶來(lái)準(zhǔn)則的改進(jìn)。因此，在可預(yù)見(jiàn)的將來(lái)，完全趨同無(wú)法實(shí)現(xiàn)。15.4IFRSsandUSGAAPWhileitappearslikelythattheIASBandFASBwillcontinuetoworktogethertoconvergewherepossible,somedifferencesbetweenIFRSsandUSGAAPwillremain.TheSECdoesnotpermititsdomestic

issuerstouseIFRSStandardsinpreparingtheirfinancialstatements;rather,itrequiresthemtouseUSGAAP.IASB和FASB似乎將繼續(xù)在可能的情況下共同努力實(shí)現(xiàn)會(huì)計(jì)準(zhǔn)則的趨同，但兩者準(zhǔn)則之間的一些差異仍將存在。SEC不允許其國(guó)內(nèi)發(fā)行人使用國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則編制財(cái)務(wù)報(bào)表，而是要求他們使用美國(guó)公認(rèn)會(huì)計(jì)原則。SpecialAccountingTreatmentsinMultinationalCorporations

跨國(guó)公司的特殊業(yè)務(wù)會(huì)計(jì)處理InternationalAccounting國(guó)際會(huì)計(jì)

ForeignCurrencyTransactionsandTranslations

外幣交易與外幣財(cái)務(wù)報(bào)表折算ForeignCurrencyTransactions外幣交易ForeignCurrencyTranslations外幣財(cái)務(wù)報(bào)表折算BusinessCombinationandConsolidatedFinancialStatements

企業(yè)合并與合并財(cái)務(wù)報(bào)表BusinessCombination企業(yè)合并Goodwill

商譽(yù)NegativeGoodwill

負(fù)商譽(yù)ConsolidatedFinancialStatements合并財(cái)務(wù)報(bào)表EntityConceptandProprietaryConcept實(shí)體理論和業(yè)主理論ConsolidationofStatementofFinancialPosition財(cái)務(wù)狀況表合并IncomeStatementConsolidation利潤(rùn)表合并SpecialAccountingTreatmentsinMultinationalCorporations跨國(guó)公司的特殊業(yè)務(wù)會(huì)計(jì)處理16.1.1ForeignCurrencyTransactions外幣交易16.1ForeignCurrencyTransactionsandTranslations外幣交易與外幣財(cái)務(wù)報(bào)表折算DefinedinIAS21functionalcurrencyisthecurrencyoftheprimaryeconomicenvironmentinwhichtheentityoperates.IAS21中界定的功能貨幣指企業(yè)經(jīng)營(yíng)所處的主要經(jīng)濟(jì)環(huán)境中的貨幣。Foreigncurrencyisthecurrencyotherthanthefunctionalcurrencyoftheentity.外幣是企業(yè)功能貨幣以外的貨幣。16.1.1ForeignCurrencyTransactions16.1ForeignCurrencyTransactionsandTranslationsInitialrecognition初始確認(rèn)Monetaryitems貨幣性項(xiàng)目:ateachreportingdate

每個(gè)報(bào)告日Translatedusingthespotexchangeratebetweenthefunctionalcurrencyandtheforeigncurrencyatthedateoftransaction使用交易發(fā)生日的功能貨幣與外幣之間的即期匯率進(jìn)行折算Translatedusingtheclosingrate;exchangedifferencesshouldbeimmediatelyrecognizedinprofitorlossaswellasonthesettlementofmonetaryitems使用期末匯率進(jìn)行折算；匯兌差額應(yīng)立即確認(rèn)為損益，貨幣性項(xiàng)目結(jié)算時(shí)產(chǎn)生的匯兌差額也一并確認(rèn)為損益16.1.1ForeignCurrencyTransactionsOnNovember120×1WashingCompanypurchasedinventoryfromFrancCompanyandtheinvoicewasdenominatedinfrancswithapurchasepriceof50000francs.Atthetimeofpurchase,theexchangeratewas5francsperUS$.Washingwouldmakethejournalentry:20×1年11月1日Washing公司向Franc公司采購(gòu)存貨，發(fā)票以francs計(jì)價(jià)，購(gòu)貨價(jià)格為50000francs。在購(gòu)買時(shí)，匯率是5francs兌1US$。Washing公司編制會(huì)計(jì)分錄：Inventory$10000Accountspayable(franc)$10000IfthetermscallforpaymentoftheliabilityonFebruary120×2,thespotrateforthatdayis4.7francsperUS$.Washingwouldmakethejournalentry:如果交易條款要求在20×2年2月1日支付貨款，當(dāng)日的即期匯率是4.7francs兌1US$。Washing公司編制會(huì)計(jì)分錄：Accountspayable(franc)$10000Exchangeloss638Cash$1063816.1ForeignCurrencyTransactionsandTranslations16.1.1ForeignCurrencyTransactionsSupposeWashing’saccountingperiodendsonDecember31andtheexchangerateonDecember3120×1is4.8francsperUS$.Washingwouldmakethejournalentry:假設(shè)Washing公司的會(huì)計(jì)期間在12月31日結(jié)束，20×1年12月31日的匯率是4.8francs兌1US$。Washing公司編制會(huì)計(jì)分錄：Exchangeloss$417Accountspayable(franc)$417ThenonFebruary120×2Washingwouldmakethejournalentry:在20×2年2月1日Washing公司編制會(huì)計(jì)分錄：Accountspayable(franc)$10417Exchangeloss221Cash$1063816.1ForeignCurrencyTransactionsandTranslations16.1.2ForeignCurrencyTranslations外幣財(cái)務(wù)報(bào)表折算Translation折算Conversion兌換Expressingamountsdominatedormeasuredinonecurrencyintermsofanothercurrency用另一種貨幣表示以一種貨幣計(jì)價(jià)或計(jì)量的金額Physicalexchangeofonecurrencyforanother;accountabletransaction一種貨幣與另一種貨幣的實(shí)際交換；附有單據(jù)證明的交易16.1ForeignCurrencyTransactionsandTranslations16.1.2ForeignCurrencyTranslations

Typesoftranslationmethods:Singleratemethod單一匯率法currentorclosingrate現(xiàn)行或期末匯率Multipleratemethod多種匯率法combiningthecurrentandhistoricalrates綜合現(xiàn)行匯率和歷史匯率

current-noncurrentmethod流動(dòng)與非流動(dòng)性項(xiàng)目法monetary-nonmonetarymethod貨幣與非貨幣性項(xiàng)目法temporalmethod時(shí)態(tài)法Forforeigncurrencyassetsandliabilities外幣資產(chǎn)和負(fù)債16.1ForeignCurrencyTransactionsandTranslations16.1.2ForeignCurrencyTranslations

IAS21appliesthecurrentratemethodAssetsandliabilitiestranslatedattheclosingrateatthedateofthatstatement.資產(chǎn)負(fù)債表中的資產(chǎn)和負(fù)債項(xiàng)目，采用資產(chǎn)負(fù)債表日的期末匯率折算。Sharecapitalandpre-acquisitionretainedearningsaretranslatedatthehistoricalrate,i.e.theratewhentheinvestingcompanyacquireditsinterest.股本和并購(gòu)前留存收益采用歷史匯率，即投資方取得權(quán)益時(shí)的即期匯率折算。Incomeandexpensestranslatedatexchangeratesatthedatesofthetransactions.Forpracticalreasons,anaverageratefortheperiodcanbeused.利潤(rùn)表中的收入和費(fèi)用項(xiàng)目，采用交易發(fā)生日的即期匯率折算。由于現(xiàn)實(shí)原因，也可以采用當(dāng)期平均匯率折算。Allresultingexchangedifferencesrecognizedasaseparatecomponentofequity.經(jīng)上述折算產(chǎn)生的報(bào)表折算差額，在所有者權(quán)益項(xiàng)目中單獨(dú)列示。16.1ForeignCurrencyTransactionsandTranslations16.1.2ForeignCurrencyTranslations

AssumeACompany(￡)purchasedBCompany(US$)onJanuary120X2for$50000.Onthedate,theexchangeratefor$1was￡0.25,sotheacquisitionpricewasequivalentto￡12500.OnDecember3120X2,thefollowingtrialbalanceforBisavailable.Thecurrentrateis￡0.28,andtheaverageratefortheyearwas￡0.27.Dividendsweredeclaredandpaidwhentheexchangeratewas￡0.275.假設(shè)20X2年1月1日A公司(￡)支付$50000收購(gòu)了B公司(US$)。當(dāng)日，匯率是$1兌￡0.25，所以收購(gòu)價(jià)格相當(dāng)于￡12500。20X2年12月31日B公司的試算平衡表如下?，F(xiàn)行匯率是￡0.28，當(dāng)年平均匯率是￡0.27。股利宣告和支付時(shí)的匯率是￡0.275。SeeTable16-1SeeTable16-2forthetranslationprocess16.1ForeignCurrencyTransactionsandTranslations16.2.1BusinessCombination企業(yè)合并16.2BusinessCombinationandConsolidatedFinancialStatements企業(yè)合并與合并財(cái)務(wù)報(bào)表BusinesscombinationBringingtogetherofseparateentitiesorbusinessesintooneopen

reportingentity將單獨(dú)的實(shí)體或業(yè)務(wù)組合成一個(gè)開(kāi)放型的報(bào)告主體（企業(yè)集團(tuán)）IFRS3Usingtheacquisitionmethod購(gòu)買法(alsocalledthepurchasemethod)16.2.2Goodwill商譽(yù)16.2BusinessCombinationandConsolidatedFinancialStatementsConceptually,goodwillrepresentsthefutureeconomicbenefitsarisingfromtheotherassetsacquiredinabusinesscombinationthatarenotindividuallyidentifiedandseparatelyrecognized.理論上，商譽(yù)代表在企業(yè)合并中取得的其他資產(chǎn)所產(chǎn)生的未來(lái)經(jīng)濟(jì)效益，而這些資產(chǎn)并沒(méi)有被逐項(xiàng)辨認(rèn)和單獨(dú)確認(rèn)。Onlyrecordedwhenanentirebusinessispurchased.只有當(dāng)整個(gè)企業(yè)被收購(gòu)時(shí)才會(huì)確認(rèn)。Goodwillismeasuredastheexcessof...

costofthepurchaseover

thefairvalueoftheidentifiablenetassetspurchased.收購(gòu)成本超過(guò)所取得的可辨認(rèn)凈資產(chǎn)公允價(jià)值的差額Internallycreatedgoodwillshouldnotbecapitalized.內(nèi)部自創(chuàng)的商譽(yù)不予資本化。16.2.3NegativeGoodwill負(fù)商譽(yù)Goodwillconsideredtohaveanindefinitelife.商譽(yù)使用壽命不確定Shouldnotbeamortized.商譽(yù)不攤銷Onlyadjustcarryingvaluewhengoodwillisimpaired.商譽(yù)只在減值時(shí)才調(diào)整賬面價(jià)值Purchasepricelessthanthefairvalueofnetassetsacquired.收購(gòu)價(jià)格低于所取得的可辨認(rèn)凈資產(chǎn)公允價(jià)值A(chǔ)mountisrecordedasagainbythepurchaser.負(fù)商譽(yù)確認(rèn)為收購(gòu)方的一項(xiàng)利得。16.2.2Goodwill16.2BusinessCombinationandConsolidatedFinancialStatements16.2.4ConsolidatedFinancialStatements合并財(cái)務(wù)報(bào)表Althougheverycompanyinagroupisaseparateentityfromthelegalpointofview,fromtheeconomicpointofviewseveralcompaniesmaynotbeseparateatall.雖然從法律的角度看，集團(tuán)中的每家公司都是獨(dú)立的實(shí)體，但是從經(jīng)濟(jì)的角度看，這些公司并不是獨(dú)立的。Thebestwayofshowingtheresultsofagroupistoimaginethatallthetransactionsofthegrouphadbeencarriedoutbyasingleequivalentcompany.反映一個(gè)集團(tuán)的經(jīng)營(yíng)成果的最好方法是假設(shè)集團(tuán)的所有交易都是由一個(gè)單一的同等公司進(jìn)行的。IFRS10Fromtheindividualcompanies’financialstatemen