国际财务报告准则(IFRS)简介中英文对照版.docx

国际财务报告准则(IFRS)简介中英文对照版InternationalFinancialReportingStandards(IFRS)areStandards,InterpretationsandtheFrameworkadoptedbytheInternationalAccountingStandardsBoard(IASB).ManyofthestandardsformingpartofIFRSareknownbytheoldernameofInternationalAccountingStandards(IAS).IASwereissuedbetween1973and2001bytheBoardoftheInternationalAccountingStandardsCommittee(IASC).On1April2001,thenewIASBtookoverfromtheIASCtheresponsibilityforsettingInternationalAccountingStandards.DuringitsfirstmeetingthenewBoardadoptedexistingIASandSICs.TheIASBhascontinuedtodevelopstandardscallingthenewstandardsIFRS.国际财务报告准则(简称IFRS),是指由国际会计准则理事会(IASB)制定它准则、解释公告及框架。许多现行IFRS体系中的准则以其旧称"国际会计准贝!KIAS)"而广为人知。IAS由国际会计准则委员会(IASC)于1973至2001年间颁布。2001年4月，新成立的IASB接替IASC制定国际会计准则。在IASB第一次会议期间，新的理事会保留了此前颁布的IAS和SICoIASB继续修订新准则，统称为IFRSoContents目录*StructureofIFRSIFRS架构*Framework体系框架*Objectiveoffinancialstatements财务报告目标*Underlyingassumptions基本假设*Qualitativecharacteristicsoffinancialstatements财务报告质量特性*Elementsoffinancialstatements财务报告要素*Recognitionofelementsoffinancialstatements财务报告要素的确认*MeasurementoftheElementsofFinancialStatements财务报告要素的计量*ConceptsofCapitalandCapitalMaintenance概念:资本及资本保全*ConceptsofCapital概念:资本*ConceptsofCapitalMaintenanceandtheDeterminationofProfitIFRSareconsidereda"principlesbased"setofstandardsinthattheyestablishbroadrulesaswellasdictatingspecifictreatments.InternationalFinancialReportingStandardscomprise:国际财务报告准则是一系列"原则导向型"的准则，仅规定了宽泛的规则和实务处理的指引C国际财务报告准则包括：InternationalFinancialReportingStandards(IFRS)-standardsissuedafter2001国际财务报告准则一2001年以后发布的准则InternationalAccountingStandards(IAS)-standardsissuedbefore2001国际会计准则一2001年以前发布的准则InterpretationsoriginatedfromtheInternationalFinancialReportingInterpretationsCommittee(IFRIC)-issuedafter2001国际财务报告解释委员会解释公告-2001年后发布StandingInterpretationsCommittee(SIC)-issuedbefore2001常设解释委员会解释公告-2001年以后发布FrameworkforthePreparationandPresentationofFinancialStatements财务报表编制与列报框架Framework体系框架TheFrameworkforthePreparationandPresentationofFinancialStatementsstatesbasicprinciplesforIFRS.财务报表编制及列报框架阐述了IFRS的基本原则。Underlyingassumptions基本假设TheunderlyingassumptionsusedinIFRSare:IFRS使用的基本（会计）假设如下：Accrualbasis-theeffectoftransactionsandothereventsarerecognizedwhentheyoccur,notascashisgainedorpaid.权责发生制-交易及事项得于发生而非发生现金收付之时点确认；Goingconcern-anentitywillcontinuefortheforeseeablefuture.持续经营-财务报表须以"经济实体于可预见的未来期间内持续经营"Qualitativecharacteristicsoffinancialstatements财务报表质量特性Qualitativecharacteristicsoffinancialstatementsinclude:Understandability,Reliability,ComparabilityandRelevance.框架将财务报表的质量特性表述为：可理解性、相关性、可靠性和可比性Elementsoffinancialstatements贝才务报表要素Theelementsinclude:要素为：1.Asset:Anassetisaresourcecontrolledbytheenterpriseasaresultofpasteventsfromwhichfutureeconomicbenefitsareexpectedtoflowtotheenterprise.资产过去的事项形成的、并由经济实体控制的，预期能够为该主体带来未来经济利益流入的资源；2.Liability:Aliabilityisapresentobligationoftheenterprisearisingfromthepastevents,thesettlementofwhichisexpectedtoresultinanoutflowfromtheenterprise1resources,i.e.,assets.负债-过去的事项形成的、其履行预期会导致经济实体经济利益流出的现时义务;3.Equity:Equityistheresidualinterestintheassetsoftheenterpriseafterdeductingalltheliabilities.Equityisalsoknownasowner'sequity.所有者权益-是指企业资产数额扣除所有负债后的剩余部分。负债亦称为所有者权益。Recognitionofelementsoffinancialstatements财务报表要素的确认Anitemisrecognizedinthefinancialstatementswhen:某一特定项目在财务报表中得到确认须满足的条件如下：itisprobablefutureeconomicbenefitwillflowtoorfromanentity.与之相关的未来经济利益很有可能流入或流出该项目对应的经济实体；其取得成本或价值能够可靠计量；MeasurementoftheElementsofFinancialStatements财务报表要素的计量Measurementistheprocessofdeterminingthemonetaryamountsatwhichtheelementsofthefinancialstatementsaretoberecognisedandcarriedinthebalancesheetandincomestatement.Thisinvolvestheselectionoftheparticularbasisofmeasurement计量，是指（经济实体内）负责（会计工作）的会计人员确定财务报表项目在利润表和资产负债表中反映的货币价值（的过程）。计量需要选定计量的基础。Anumberofdifferentmeasurementbasesareemployedtodifferentdegreesandinvaryingcombinationsinfinancialstatements.Theyincludethefollowing:财务报表中，不同程度和组合有不同的计量基础。包括:(a)Historicalcost历史成本(b)CurrentCoSt现行成本；(c)Realisable(settlement)VaIUe.可变现(重置)价值ConceptsofCapitalandCapitalMaintenance概念:资本及资本保全ConceptsofCapital概念：资本Afinancialconceptofcapitalisadoptedbymostentitiesinpreparingtheirfinancialstatements.Underafinancialconceptofcapital,suchasinvestedmoneyorinvestedpurchasingpower,capitalissynonymouswiththenetassetsorequityoftheentity.Underaphysicalconceptofcapital,suchasoperatingcapability,capitalisregardedastheproductivecapacityoftheentitybasedon,forexample,unitsofoutputperday.资本是大多数经济实体在财务报表中使用的财务概念。资本(例如投入的货币资金或购买能力)的财务概念，表示资本是经济实体的净资产。资本的物理概念（如经营能力）则表明资本是该实体的生产能力,例如，每天的产出。ConceptsofCapitalMaintenanceandtheDeterminationofProfit概念：资本保全及利润确定