一篇读懂ifrs(ifrs会计准则)

国际财务报告准则(IFRS)简介（第四版英文版）International Financial Reporting StandardsPDF格

 

国际财务报告准则(IFRS)简介（第四版英文版）International Financial Reporting StandardsPDF格式共319页International Financial Reporting Standards (IFRS) are Standards, Interpretations and the Framework adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between 1973 and 2001 by the Board of the International Accounting Standards Committee (IASC). On 1 April 2001, the new IASB took over from the IASC the responsibility for setting International Accounting Standards. During its first meeting the new Board adopted existing IAS and SICs. The IASB has continued to develop standards calling the new standards IFRS.

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“国际会计准则（IAS）”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SICIASB继续修订新准则，统称为IFRSContents 目录* Structure of IFRS IFRS架构

* Framework 体系框架* Objective of financial statements 财务报告目标* Underlying assumptions 基本假设* Qualitative characteristics of financial statements 财务报告质量特性

* Elements of financial statements 财务报告要素* Recognition of elements of financial statements 财务报告要素的确认* Measurement of the Elements of Financial Statements 财务报告要素的计量

* Concepts of Capital and Capital Maintenance 概念：资本及资本保全* Concepts of Capital 概念：资本* Concepts of Capital Maintenance and the Determination of Profit

IFRS are considered a "principles based" set of standards in that they establish broad rules as well as dictating specific treatments. International Financial Reporting Standards comprise:

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国际财务报告准则包括：International Financial Reporting Standards (IFRS) - standards issued after 2001。

《国际财务报告准则》——2001年以后发布的准则International Accounting Standards (IAS) - standards issued before 2001《国际会计准则》——2001年以前发布的准则

Interpretations originated from the International Financial Reporting Interpretations Committee (IFRIC) - issued after 2001

《国际财务报告解释委员会解释公告》——2001年后发布Standing Interpretations Committee (SIC) - issued before 2001《常设解释委员会解释公告》——2001年以后发布

Framework for the Preparation and Presentation of Financial Statements《财务报表编制与列报框架》Framework 体系框架The Framework for the Preparation and Presentation of Financial Statements states basic principles for IFRS.

《财务报表编制及列报框架》阐述了IFRS的基本原则Underlying assumptions 基本假设The underlying assumptions used in IFRS are:IFRS使用的基本（会计）假设如下：。

Accrual basis - the effect of transactions and other events are recognized when they occur, not as cash is gained or paid.

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；Going concern - an entity will continue for the foreseeable future.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”

Qualitative characteristics of financial statements财务报表质量特性Qualitative characteristics of financial statements include:

Understandability, Reliability, Comparability and Relevance.《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Elements of financial statements 财务报表要素

The elements include: 要素为：1. Asset: An asset is a resource controlled by the enterprise as a result of past events from which future economic benefits are expected to flow to the enterprise.

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: A liability is a present obligation of the enterprise arising from the past events, the settlement of which is expected to result in an outflow from the enterprise resources, 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: Equity is the residual interest in the assets of the enterprise after deducting all the liabilities. Equity is also known as owners equity.

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Recognition of elements of financial statements 财务报表要素的确认An item is recognized in the financial statements when:。

某一特定项目在财务报表中得到确认须满足的条件如下：it is probable future economic benefit will flow to or from an entity.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；

Measurement of the Elements of Financial Statements 财务报表要素的计量Measurement is the process of determining the monetary amounts at which the elements of the financial statements are to be recognised and carried in the balance sheet and income statement. This involves the selection of the particular basis of measurement.

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A number of different measurement bases are employed to different degrees and in varying combinations in financial statements. They include the following:。

财务报表中，不同程度和组合有不同的计量基础包括：(a) Historical cost 历史成本(b) Current cost现行成本；(c) Realisable (settlement) value.可变现（重置）价值。

Concepts of Capital and Capital Maintenance 概念：资本及资本保全Concepts of Capital 概念：资本A financial concept of capital is adopted by most entities in preparing their financial statements. Under a financial concept of capital, such as invested money or invested purchasing power, capital is synonymous with the net assets or equity of the entity. Under a physical concept of capital, such as operating capability, capital is regarded as the productive capacity of the entity based on, for example, units of output per day.

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Concepts of Capital Maintenance and the Determination of Profit

概念：资本保全及利润确定