国际会计准则中英对照(去 Logo)精编版

IFRS and IAS Summaries（2011）

《国际财务报告准则》及《国际会计准则》

摘要（2011）

This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards.

本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。涉及相关要求必须遵照《国际财务报告准则》。

中英文对照 English with Chinese Translation

IFRS and IAS Summaries（2011）

《国际财务报告准则》及《国际会计准则》

摘要（2011）

This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards.

本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。涉及相关要求必须遵照《国际财务报告准则》。

The Conceptual Framework for Financial Reporting 2011 as issued at 1 January 2011

财务报告的概念框架2011

截至2011年1月1日发布

This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to the Conceptual Framework for Financial Reporting 2010.

本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。涉及相关要求必须遵照《财务报告的概念框架2010》。

The IASB Framework was approved by the IASC Board in April 1989 for publication in July 1989, and adopted by the IASB in April 2001. In September 2010, as part of a bigger project to revise the Framework the IASB revised the objective of general purpose financial reporting and the qualitative characteristics of useful information. The remaining of the document from 1989 remains effective. 《国际会计准则理事会框架》由国际会计准则委员会理事会于1989年4月批准，1989年7月发布，并由国际会计准则理事会于2001年4月采纳。2010年9月，作为进一步修订《框架》项目的一部分，国际会计准则理事会修订了通用财务报告的目标和有用信息的质量特征。1989年版的其余部分继续有效。This Conceptual Framework sets out the concepts that underlie the preparation and presentation of financial statements for external users.

本《概念框架》确立了向外部使用者编报财务报表所依据的概念。

The Conceptual Framework deals with:

(a) the objective of financial reporting;

(b) the qualitative characteristics of useful financial information;

(c) the definition, recognition and measurement of the elements from which financial statements are constructed; and

(d) concepts of capital and capital maintenance.

《概念框架》涉及：

（1）财务报告的目标；

（2）有用财务信息的质量特征；

（3）构成财务报表要素的定义、确认和计量；以及

（4）资本概念和资本保全。

The objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the entity. Those decisions involve buying, selling or holding equity and debt instruments, and providing or settling loans and other forms of credit. Many existing

and potential investors, lenders and other creditors cannot require reporting entities to provide information directly to them and must rely on general purpose financial reports for much of the financial information they need. Consequently, they are the primary users to whom general purpose financial reports are directed.

通用财务报表的目标，是向现有和潜在投资者、出借人和其他债权人提供有关报告主体的财务信息，以利于其作出向主体提供资源相关的决策。这些决策涉及购买、出售或持有权益和债务工具，以及提供或结算贷款和其他债权形式。许多现有和潜在投资者、出借人和其他债权人无法要求报告主体直接向其提供信息，必须依赖通用财务报告以获得所需的财务信息。因此，他们是通用财务报告面向的主要使用者。

General purpose financial reports do not and cannot provide all of the information that existing and potential investors, lenders and other creditors need. Therefore those users need to consider pertinent information from other sources. Other parties, such as regulators and members of the public other than investors, lenders and other creditors, may also find general purpose financial reports useful. However, those reports are not primarily directed to these other groups.

通用财务报告不提供也不能提供现有和潜在投资者、出借人和其他债权人所需的所有信息。因此，这些使用者需要考虑其他资料中的相关信息。此外，不属于投资者、出借人和其他债权人的公共管理者和成员，也可能认为通用财务报告是有用的。但是，这些报告并不是主要针对这些其他团体的。

In order to meet their objectives, financial statements are prepared on the accrual basis of accounting. Accrual accounting depicts the effects of transactions and other events and circumstances on a reporting entity’s economic resources and claims in the periods in which those effects occur, even if the resulting cash receipts and payments occur in a different period. This is important because information about a reporting entity’s economic resources and claims and changes in its economic resources and claims during a period provides a better basis for assessing the entity’s past and future performance than information solely about cash receipts and payments during that period.

为达到其编报目标，财务报表是以权责发生制为基础编制的。权责发生制，是在影响发生的当期描述交易和其他事项的影响，以及环境对报告主体的经济资源和要求权的影响，即使导致的现金收取和支付发生在不同的期间。这一点是很重要的，因为有关一个期间内报告主体的经济资源和要求权及其变动的信息，要比单纯的当期内现金收取和支付的信息更利于评估主体过去和未来的业绩。

The financial statements are normally prepared on the assumption that an entity is a going concern and will continue in operation for the foreseeable future.

财务报表通常是以这样的假设为基础编制的，即主体是经营中的主体并且在可预见的未来将继续经营。

Qualitative characteristics identify the types of information that are likely to be most useful to the existing and potential investors, lenders and other creditors for making decisions about the reporting entity on the basis of information in its financial report (financial information).If financial information is to be useful, it must be relevant (ie must have predictive value and confirmatory value, based on the nature or magnitude, or both, of the item to which the information relates in the context of an individual entity’s financial report) and faithfully represents what it purports to represent (ie

information must be complete, neutral and free from error). The usefulness of financial information is enhanced if it is comparable, verifiable, timely and understandable. The IASB acknowledges that cost may be a constrain on preparing useful financial information.

质量特征识别了那些可能对于现有和潜在投资者、出借人和其他债权人以其财务报告中的信息（财务信息）为基础作出有关报告主体的决策来说最有用的信息类型。财务信息如果是有用的，则必须具有相关性（例如，以单独主体财务报告中项目的性质或金额，或者两者兼而有之为基础的相关信息，必须具有预测价值和证实价值）并且对其意图所表述进行忠实表述（例如，信息必须是完整的、中立的和无错的）。如果财务信息具有完整性、可验证性、及时性和可理解性，则其有用性将得到增强。国际会计准则理事会承认，列报有用财务信息可能需要考虑其成本。

The elements directly related to the measurement of financial position are assets, liabilities and equity. These are defined as follows:

(a) An asset is a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity.

(b) A liability is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.

(c) Equity is the residual interest in the assets of the entity after deducting all its liabilities.

直接关系到财务状况计量的要素是资产、负债和权益。它们的定义如下：

（1）资产是指主体控制的由于过去事项而形成的、预期会导致未来经济利益流入主体的资源。（2）负债是指主体由于过去事项而承担的现时义务，该义务的履行预期会导致含有经济利益的资源流出主体。

（3） 权益是指主体的资产扣除全部负债以后的剩余利益。

The elements of income and expenses are defined as follows:

(a) Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants.

(b) Expenses are decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distributions to equity participants.

收入和费用要素的定义如下：

（1）收入是指会计期间内经济利益的增加，其形式表现为因资产流入、资产增加或负债减少而引起的权益增加，但不包括与权益参与者出资有关的权益增加。

（2）费用是指会计期间内经济利益的减少，其形式表现为因资产流出、资产消耗或发生负债而引起的权益增加，但不包括与对权益参与者分配有关的权益减少。

An item that meets the definition of an element should be recognised if:

(a) it is probable that any future economic benefit associated with the item will flow to or from the entity; and

(b) the item has a cost or value that can be measured with reliability.

（1）与该项目有关的未来经济利益将很可能流入或流出主体；以及

（2）对该项目的成本或价值能够可靠的计量。

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.

计量是指为了在资产负债表和收益表内确认和列示财务报表要素而确定其金额的过程。这一过程涉及特定计量基础的选择。

The concept of capital maintenance is concerned with how an entity defines the capital that it seeks to maintain. It provides the linkage between the concepts of capital and the concepts of profit because it provides the point of reference by which profit is measured; it is a prerequisite for distinguishing between an entity’s return on capital and its return of capital; only inflows of assets in excess of amounts needed to maintain capital may be regarded as profit and therefore as a return on capital. Hence, profit is the residual amount that remains after expenses (including capital maintenance adjustments, where appropriate) have been deducted from income. If expenses exceed income the residual amount is a loss.

资本保全的概念关系到主体如何定义其力求保全的资本。因为它提供了计量利润的参照点，从而也就规定了资本概念和利润概念的联系。它是区分主体资本回报和资本返还的前提。资产的流入必须大于保全资本所需要的金额，才可以作为利润，也才可以作为资本回报。利润是从收益中扣除费用（包括恰当的资本保全调整）以后的余额。如果费用大于收益，这一余额就是亏损。

The Board recognises that in a limited number of cases there may be a conflict between the Conceptual Framework and an IFRS. In those cases where there is a conflict, the requirements of the IFRS prevail over those of the Conceptual Framework. As, however, the Board will be guided by the Conceptual Framework in the development of future IFRSs and in its review of existing IFRSs, the number of cases of conflict between the Conceptual Framework and IFRSs will diminish through time. The Conceptual Framework will be revised from time to time on the basis of the IASB’s experience of working with it.

理事会承认，在为数不多的情况下，《概念框架》和具体国际会计准则之间可能存在矛盾。在存在矛盾的情况下，具体国际会计准则高于《概念框架》。然而，由于理事会在制定新准则和审议现有准则的过程中，将受到《概念框架》的指引，《概念框架》和具体国际会计准则之间的矛盾情况将随着时间的推移而减少。《概念框架》将以国际会计准则理事会的工作积累为基础不断的进行修订。

IFRS 1 First-time Adoption of International Financial Reporting Standards

as issued at 1 January 2011. Includes IFRSs with an effective date after 1 January 2011 but not the IFRSs they will replace.

国际财务报告准则第1号——首次采用国际财务报告准则

截至2011年1月1日发布。包括生效日在2011年1月1日以后的准则，但不包括其将要取代的准则。This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards.

本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。涉及相关要求必须遵照《国际财务报告准则》。

The objective of this IFRS is to ensure that an entity’s first IFRS financial statements, and its interim financial reports for part of the period covered by those financial statements, contain high quality information that:

(a) is transparent for users and comparable over all periods presented;

(b) provides a suitable starting point for accounting in accordance with International Financial Reporting Standards (IFRSs); and

(c) can be generated at a cost that does not exceed the benefits.

本国际财务报告准则的目标，是确保主体的首份国际财务报告准则财务报表，以及针对这些财务报表所包括期间的一部分而编制的中期财务报告，包含了以下高质量信息：

（1）对使用者是透明的并且所有列报期间是可比的；

（2）提供了遵循国际财务报告准则的合适起始点；以及

（3）产生的成本并未超过收益。

An entity shall prepare and present an opening IFRS statement of financial position at the date of transition to IFRSs. This is the starting point for its accounting in accordance with IFRSs.

主体应当在国际财务报告准则转换日编报起始国际财务报告准则财务状况表。这是遵循国际财务报告准则的起始点。

An entity shall use the same accounting policies in its opening IFRS statement of financial position and throughout all periods presented in its first IFRS financial statements. Those accounting policies shall comply with each IFRS effective at the end of its first IFRS reporting period.

主体应当对其起始国际财务报告准则财务状况表和首份国际财务报告准则财务报表的所有列报期间采用相同的会计政策。这些会计政策应当遵循在其首个国际财务报告准则报告期末有效的每一个国际财务

In particular, the IFRS requires an entity to do the following in the opening IFRS statement of financial position that it prepares as a starting point for its accounting under IFRSs:

(a) recognise all assets and liabilities whose recognition is required by IFRSs;

(b) not recognise items as assets or liabilities if IFRSs do not permit such recognition;

(c) reclassify items that it recognised in accordance with previous GAAP as one type of asset, liability or component of equity, but are a different type of asset, liability or component of equity in accordance with IFRSs; and

(d) apply IFRSs in measuring all recognised assets and liabilities.

国际财务报告准则特别要求，主体在其作为国际财务报告准则会计起始点编制的起始国际财务报告准则财务状况表中进行以下处理：

（1）确认国际财务报告准则要求确认的所有资产和负债；

（2）如果国际财务报告准则不允许确认，则不将项目确认为资产或负债；

（3）将根据先前公认会计原则分类为一类资产、负债或权益元素，但根据国际财务报告准则需分类为不同类型的资产、负债或权益元素的项目重分类；以及

（4）采用国际财务报告准则计量所有已确认的资产和负债。

The IFRS grants limited exemptions from these requirements in specified areas where the cost of complying with them would be likely to exceed the benefits to users of financial statements. The IFRS also prohibits retrospective application of IFRSs in some areas, particularly where retrospective application would require judgements by management about past conditions after the outcome of a particular transaction is already known.

在特定情况下，如果遵循要求的成本很可能超过财务报表使用者的收益，国际财务报告准则准许对要求的有限豁免。国际财务报告准则禁止在一些情况下追溯采用国际财务报告准则，特别是要求管理层对已知晓特定交易的结果之后对过去的情况进行评判。

The IFRS requires disclosures that explain how the transition from previous GAAP to IFRSs affected the entity’s reported financial position, financial performance and cash flows.

国际财务报告准则要求披露从先前公认会计原则转换为国际财务报告准则如何影响主体报告的财务状况、财务业绩和现金流量。

IFRS 2 Share-based Payment

as issued at 1 January 2011. Includes IFRSs with an effective date after 1 January 2011 but not the IFRSs they will replace.

国际财务报告准则第2号——以股份为基础的支付

截至2011年1月1日发布。包括生效日在2011年1月1日以后的准则，但不包括其将要取代的准则。This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards.

本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。涉及相关要求必须遵照《国际财务报告准则》。

The objective of this IFRS is to specify the financial reporting by an entity when it undertakes a share-based payment transaction. In particular, it requires an entity to reflect in its profit or loss and financial position the effects of share-based payment transactions, including expenses associated with transactions in which share options are granted to employees.

本国际财务报告准则的目标是规范主体进行以股份为基础的支付交易时的财务报告。特别地，它要求主体在其损益和财务状况中反映以股份为基础的支付交易的影响，包括批准雇员认股权证相关的费用。

The IFRS requires an entity to recognise share-based payment transactions in its financial statements, including transactions with employees or other parties to be settled in cash, other assets, or equity instruments of the entity. There are no exceptions to the IFRS, other than for transactions to which other Standards apply.

本国际财务报告准则要求主体在其财务报表中确认以股份为基础的支付交易，包括与雇员或其他方发生的、以现金、其他资产、或者主体权益工具结算的交易。本国际财务报告准则不存在豁免，除非交易适用另一准则。

This also applies to transfers of equity instruments of the entity’s parent, or equity instruments of another entity in the same group as the entity, to parties that have supplied goods or services to the entity.

上述要求也适用于向为主体提供商品或服务的各方转让主体母公司的权益工具，或者主体同一集团内其他主体的权益工具。

The IFRS sets out measurement principles and specific requirements for three types of share-based payment transactions:

(a) equity-settled share-based payment transactions, in which the entity receives goods or services as consideration for equity instruments of the entity (including shares or share options);

(b) cash-settled share-based payment transactions, in which the entity acquires goods or services by incurring liabilities to the supplier of those goods or services for amounts that are based on the price

(or value) of the entity’s shares or other equity instruments of the entity; and

(c) transactions in which the entity receives or acquires goods or services and the terms of the arrangement provide either the entity or the supplier of those goods or services with a choice of whether the entity settles the transaction in cash or by issuing equity instruments.

本国际财务报告准则为三种类型的以股份为基础的支付交易建立了计量原则和特定要求:

（1）权益结算的以股份为基础的支付交易，即主体以其权益工具（包括股票或认股权证）作为接受商品或服务的对价；

（2）现金结算的以股份为基础的支付交易，主体对商品或服务提供方承担一项负债以获得商品或服务，其金额是以主体的股票，或者主体的其他权益工具的价格（或价值）为基础的；以及（3）主体接受或获得商品或服务的交易，该安排的条款为主体和商品或劳务的提供方提供了选择权，选择主体以现金或发行权益工具结算交易。

For equity-settled share-based payment transactions, the IFRS requires an entity to measure the goods or services received, and the corresponding increase in equity, directly, at the fair value of the goods or services received, unless that fair value cannot be estimated reliably. If the entity cannot estimate reliably the fair value of the goods or services received, the entity is required to measure their value, and the corresponding increase in equity, indirectly, by reference to the fair value of the equity instruments granted. Furthermore:

(a) for transactions with employees and others providing similar services, the entity is required to measure the fair value of the equity instruments granted, because it is typically not possible to estimate reliably the fair value of employee services received. The fair value of the equity instruments granted is measured at grant date.

(b) for transactions with parties other than employees (and those providing similar services), there is a rebuttable presumption that the fair value of the goods or services received can be estimated reliably. That fair value is measured at the date the entity obtains the goods or the counterparty renders service. In rare cases, if the presumption is rebutted, the transaction is measured by reference to the fair value of the equity instruments granted, measured at the date the entity obtains the goods or the counterparty renders service.

(c) for goods or services measured by reference to the fair value of the equity instruments granted, the IFRS specifies that vesting conditions, other than market conditions, are not taken into account when estimating the fair value of the shares or options at the relevant measurement date (as specified above). Instead, vesting conditions are taken into account by adjusting the number of equity instruments included in the measurement of the transaction amount so that, ultimately, the amount recognised for goods or services received as consideration for the equity instruments granted is based on the number of equity instruments that eventually vest. Hence, on a cumulative basis, no amount is recognised for goods or services received if the equity instruments granted do not vest because of failure to satisfy a vesting condition (other than a market condition).

(d) the IFRS requires the fair value of equity instruments granted to be based on market prices, if available, and to take into account the terms and conditions upon which those equity instruments were granted. In the absence of market prices, fair value is estimated, using a valuation technique to

estimate what the price of those equity instruments would have been on the measurement date in an arm’s length transaction between knowledgeable, willing parties.

(e) the IFRS also sets out requirements if the terms and conditions of an option or share grant are modified (eg an option is repriced) or if a grant is cancelled, repurchased or replaced with another grant of equity instruments. For example, irrespective of any modification, cancellation or settlement of a grant of equity instruments to employees, the IFRS generally requires the entity to recognise, as a minimum, the services received measured at the grant date fair value of the equity instruments granted.

权益结算的以股份为基础的支付交易中，本国际财务报告准则要求主体计量接受的商品或服务，以及相应增加的权益时，直接以商品或服务的公允价值计量，除非公允价值无法可靠估计。如果主体无法可靠估计接受商品或服务的公允价值，则主体被要求计量其公允价值，以及相应增加的权益时，间接的，涉及已批准权益工具的公允价值。此外：

（1）与雇员或提供类似服务的其他方的交易中，主体涉及以已批准权益工具的公允价值计量，因为它是无法可靠估计接受雇员服务的公允价值的典型事项。已批准权益工具的公允价值在批准日计量。

（2）与雇员（和提供类似服务的其他方）以外的其他方的交易中，存在一个可反驳的假设，即接受商品或服务的公允价值能够可靠估计。其公允价值是在主体获得商品或对方提供服务的时点进行计量。在极少情况下，如果该假设是可反驳的，则交易的计量涉及已批准权益工具的公允价值，并在主体获得商品或对方提供服务的时点进行计量。

（3）商品或服务的计量涉及已批准权益工具的公允价值中，本国际财务报告准则规定，授予条件，而非市场条件，不是在相关计量日期估计股票或权证的公允价值（如前所述）时考虑的因素。

相对的，授予条件是在调整交易金额计量中的权益工具数量时考虑的因素，因此，最终，接受商品或服务的确认金额，其对价是已批准的权益工具，是以最终授予权益工具的数量为基础的。

因此，如果由于未满足授予条件（而非市场条件）而导致已批准权益工具未授予，则不确认接受商品或服务的金额。

（4）本国际财务报告准则要求，已批准权益工具的公允价值应当以市场价格为基础，如果可用，并考虑批准权益工具的条款或条件。在缺少市场价格时，公允价值的估计，需要采用估值技术，以估计权益工具的何种价格是在计量日，公平交易中，熟悉情况的双方，自愿进行的。

（5）如果权证或已批准股票的条款或条件被修改（例如，权证被重新定价），或者已批准权益工具被取消、回购或被另一项权益工具的批准替代，本国际财务报告准则也对其建立了要求。例如，不管对雇员的已批准权益工具发生了任何修改、取消或结算，本国际财务报告准则一般都要求主体确认，以批准日已批准权益工具的公允价值计量接受的服务。

For cash-settled share-based payment transactions, the IFRS requires an entity to measure the goods or services acquired and the liability incurred at the fair value of the liability. Until the liability is settled, the entity is required to remeasure the fair value of the liability at each reporting date and at the date of settlement, with any changes in value recognised in profit or loss for the period.

现金结算的以股份为基础的支付交易中，本国际财务报告准则要求主体以负债的公允价值计量获得的商品或服务，以及承担的负债。直至负债被结算，主体被要求在每个报告日和结算日重新计量负债的公允价值，并将公允价值的变动确认为当期损益。

For share-based payment transactions in which the terms of the arrangement provide either the entity or the supplier of goods or services with a choice of whether the entity settles the transaction in cash or by issuing equity instruments, the entity is required to account for that transaction, or the components of that transaction, as a cash-settled share-based payment transaction if, and to the extent that, the entity has incurred a liability to settle in cash (or other assets), or as an equity-settled share-based payment transaction if, and to the extent that, no such liability has been incurred.

安排的条款为主体和商品或服务的提供者提供了选择权，选择主体以现金或发行权益工具结算交易，在此类以股份为基础的支付交易中，如果主体承担了一项以现金（或其他资产）结算的负债，主体被要求将交易或交易的组成部分作为现金结算的以股份为基础的支付交易进行会计处理，或者，如果没有承担此类负债，则作为权益结算的以股份为基础的支付交易处理。

The IFRS prescribes various disclosure requirements to enable users of financial statements to understand:

(a) the nature and extent of share-based payment arrangements that existed during the period;

(b) how the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period was determined; and

(c) the effect of share-based payment transactions on the entity’s profit or loss for the period and on its financial position.

本国际财务报告准则阐述了多种披露要求，以利于财务报表使用者理解：

（1）当期内存在的以股份为基础的支付的性质和范围；

（2）当期内接受商品或劳务的公允价值，或已批准权益工具的公允价值是如何确定的；以及

（3）以股份为基础的支付交易对主体的当期损益和财务状况的影响。

IFRS 3 Business Combinations

as issued at 1 January 2011. Includes IFRSs with an effective date after 1 January 2011 but not the IFRSs they will replace.

国际财务报告准则第3号——企业合并

截至2011年1月1日发布。包括生效日在2011年1月1日以后的准则，但不包括其将要取代的准则。This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards.

本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。涉及相关要求必须遵照《国际财务报告准则》。

The objective of the IFRS is to enhance the relevance, reliability and comparability of the information that a reporting entity provides in its financial statements about a business combination and its effects. It does that by establishing principles and requirements for how an acquirer:

(a) recognises and measures in its financial statements the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree;

(b) recognises and measures the goodwill acquired in the business combination or a gain from a bargain purchase; and

(c) determines what information to disclose to enable users of the financial statements to evaluate the nature and financial effects of the business combination.

本国际财务报告准则的目标是提高主体在其财务报表中提供的企业合并信息及其影响的相关性、可靠性和可比性。为达到该目标，本准则为收购方在进行下述会计处理时确立了原则和要求：

（1）在其财务报表中对收购的可辨认资产、承担的负债和被收购方的非控制性权益进行确认和计量；（2）对企业合并中获得的商誉或廉价购买中产生的利得进行确认和计量；以及

（3）确定披露的何种信息可使财务报表使用者评估企业合并的性质和财务影响。

Core principle

核心原则

An acquirer of a business recognises the assets acquired and liabilities assumed at their acquisition-date fair values and discloses information that enables users to evaluate the nature and financial effects of the acquisition.

企业合并的收购者应按照收购日的公允价值确认收购的资产和承担的负债，并披露信息以使报表使用者能够评估收购的性质及其财务影响。

Applying the acquisition method

采用收购法

A business combination must be accounted for by applying the acquisition method, unless it is a combination involving entities or businesses under common control. One of the parties to a business combination can always be identified as the acquirer, being the entity that obtains control of the other business (the acquiree). Formations of a joint venture or the acquisition of an asset or a group of assets that does not constitute a business are not business combinations.

企业合并必须采用收购法进行会计处理，除非该企业合并涉及同一控制下的主体或业务的合并。企业合并中总有一方可以被认定为收购方，即获得了对其他业务（被收购方）的控制权的主体。合营的形成，或者一项资产或一组不构成业务的资产的收购，不属于企业合并。

The IFRS establishes principles for recognising and measuring the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree. Any classifications or designations made in recognising these items must be made in accordance with the contractual terms, economic conditions, acquirer’s operating or accounting policies and other factors that exist at the acquisition date.

本国际财务报告准则为确认和计量收购的可辨认资产、承担的负债和被收购方非控制性权益确立了原则。确认这些项目时，必须根据合同条款、经济条件、收购方的经营或会计政策，以及收购日存在的其他因素做出分类和认定。

Each identifiable asset and liability is measured at its acquisition-date fair value. Any non-controlling interest in an acquiree is measured at fair value or as the non-controlling interest’s proportionate share of the acquiree’s net identifiable assets.

每一项可辨认资产和负债以其收购日的公允价值进行计量。被收购方的非控制性权益可以按照公允价值或者非控制性权益在被收购方可辨认净资产所占比例进行计量。

The IFRS provides limited exceptions to these recognition and measurement principles：

(a) Leases and insurance contracts are required to be classified on the basis of the contractual terms and other factors at the inception of the contract (or when the terms have changed) rather than on the basis of the factors that exist at the acquisition date.

(b) Only those contingent liabilities assumed in a business combination that are a present obligation and can be measured reliably are recognised.

(c) Some assets and liabilities are required to be recognised or measured in accordance with other IFRSs, rather than at fair value. The assets and liabilities affected are those falling within the scope of IAS 12 Income Taxes, IAS 19 Employee Benefits, IFRS 2 Share-based Payment and IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.

(d) There are special requirements for measuring a reacquired right.

(e) Indemnification assets are recognised and measured on a basis that is consistent with the item that is subject to the indemnification, even if that measure is not fair value.

本国际财务报告准则提供了对上述确认和计量原则的有限例外：

（1）租赁和保险合同的分类，应以合同起始时（或条款发生变更时）的合同条款和其他因素为基础，而不是以收购日存在的因素为基础。

（3）某些资产和负债应根据其他准则而非公允价值进行确认和计量。涉及的资产和负债属于《国际会计准则第12号—所得税》、《国际会计准则第19号—雇员福利》、《国际财务报告准则第2号—以股份为基础的支付》和《国际财务报告准则第5号—持有待售的非流动资产和终止经营》范围。

（4）对回购权的计量有特殊的要求。

（5）补偿性资产的确认和计量，是以同服从于该补偿的条款相一致为基础，即使该计量并非公允价值。

The IFRS requires the acquirer, having recognised the identifiable assets, the liabilities and any non-controlling interests, to identify any difference between:

(a) the aggregate of the consideration transferred, any non-controlling interest in the acquiree and, in a business combination achieved in stages, the acquisition-date fair value of the acquirer’s previously held equity interest in the acquiree; and

(b) the net identifiable assets acquired.

The difference will, generally, be recognised as goodwill. If the acquirer has made a gain from a bargain purchase that gain is recognised in profit or loss.

本国际财务报告准则要求，确认可辨认资产、负债和非控制性权益时，应区分以下两者的差额：（1）转让对价、被收购方非控制性权益，以及，在分步实现的企业合并中，收购方先前持有被收购方权益在收购日的公允价值的合计数；以及

（2）收购的可辨认净资产。

该差额通常被确认为商誉。如果收购方在廉价购买中获得了利得，则该利得应确认为损益。

The consideration transferred in a business combination (including any contingent consideration) is measured at fair value.

企业合并中的转让对价（包括或有对价）以公允价值计量。

In general, an acquirer measures and accounts for assets acquired and liabilities assumed or incurred in a business combination after the business combination has been completed in accordance with other applicable IFRSs. However, the IFRS provides accounting requirements for reacquired rights, contingent liabilities, contingent consideration and indemnification assets.

通常，收购方在企业合并完成后，应根据其他适用准则对收购资产和承担或引发的负债进行计量和会计处理。但是本国际财务报告准则提供了回购权、或有负债、或有对价和补偿性资产的会计处理要求。Disclosure

披露

The IFRS requires the acquirer to disclose information that enables users of its financial statements to evaluate the nature and financial effect of business combinations that occurred during the current reporting period or after the reporting date but before the financial statements are authorised for issue. After a business combination, the acquirer must disclose any adjustments recognised in the current

reporting period that relate to business combinations that occurred in the current or previous reporting periods.

本国际财务报告准则要求收购方披露信息，以使财务报表使用者能够评估企业合并的性质和财务影响，不论企业合并发生在报告当期或报告日后，还是财务报表批准报出前。在企业合并之后，收购方必须披露报告当期确认的、发生于当期或以前报告期间的有关企业合并的调整事项。

IFRS 4 Insurance Contracts

as issued at 1 January 2011. Includes IFRSs with an effective date after 1 January 2011 but not the IFRSs they will replace.

国际财务报告准则第4号——保险合同

截至2011年1月1日发布。包括生效日在2011年1月1日以后的准则，但不包括其将要取代的准则。This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards.

本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。涉及相关要求必须遵照《国际财务报告准则》。

The objective of this IFRS is to specify the financial reporting for insurance contracts by any entity that issues such contracts (described in this IFRS as an insurer) until the Board completes the second phase of its project on insurance contracts. In particular, this IFRS requires:

(a) limited improvements to accounting by insurers for insurance contracts.

(b) disclosure that identifies and explains the amounts in an insurer’s financial statements arising from insurance contracts and helps users of those financial statements understand the amount, timing and uncertainty of future cash flows from insurance contracts.

本准则的目标是规范签发保险合同的主体（本准则称为保险业者）的保险合同财务报告，直至理事会完成其保险合同项目的第二阶段。特别地，本准则要求：

（1）保险业者对保险合同会计的有限改进。

（2）披露保险业者财务报表中产生于保险合同的金额的认定和解释，并帮助这些财务报表的使用者理解源于保险合同的金额、时间和未来现金流量的不确定性。

An insurance contract is a contract under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder.

保险合同，是指一方（保险业者）接受来自另一方（保险客户）的重大保险风险的合同，合同中，保险业者同意，如果特定的不确定未来事项（保险事项）反面影响保险客户时，对保险客户予以补偿。

The IFRS applies to all insurance contracts (including reinsurance contracts) that an entity issues and to reinsurance contracts that it holds, except for specified contracts covered by other IFRSs. It does not apply to other assets and liabilities of an insurer, such as financial assets and financial liabilities within the scope of IFRS 9 Financial Instruments. Furthermore, it does not address accounting by policyholders.

本国际财务报告准则适用于主体签发的所有保险合同（包括再保险合同）以及持有的再保险合同，除非其他国际财务报告准则规范的特定合同。它不适用于保险业者的其他资产和负债，例如《国际财务报告准则第9号——金融工具》范围内的金融资产和金融负债。此外，它并不涉及保险客户的会计处理。

The IFRS exempts an insurer temporarily (ie during phase I of this project) from some requirements of other IFRSs, including the requirement to consider the Framework in selecting accounting policies for insurance contracts. However, the IFRS:

(a) prohibits provisions for possible claims under contracts that are not in existence at the end of the reporting period (such as catastrophe and equalisation provisions).

(b) requires a test for the adequacy of recognised insurance liabilities and an impairment test for reinsurance assets.

(c) requires an insurer to keep insurance liabilities in its statement of financial position until they are discharged or cancelled, or expire, and to present insurance liabilities without offsetting them against related reinsurance assets.

本国际财务报告准则将保险业者从其他国际财务报告准则的某些要求中暂时豁免（例如，在本项目的第一阶段内），包括在选择保险合同的会计政策时考虑《框架》的要求。但是，本国际财务报告准则：（1）禁止为报告期末并未存在的可能的合同索赔权提取准备（例如巨灾和均衡准备）。

（2）要求测试确认的保险负债的充足性，并对再保险资产进行减值测试。

（3）要求保险业者在其财务状况表中保有保险负债，直至其被执行或取消，或者届满，并且，列报保险负债时不抵消相关再保险资产。

The IFRS permits an insurer to change its accounting policies for insurance contracts only if, as a result, its financial statements present information that is more relevant and no less reliable, or more reliable and no less relevant. In particular, an insurer cannot introduce any of the following practices, although it may continue using accounting policies that involve them:

(a) measuring insurance liabilities on an undiscounted basis.

(b) measuring contractual rights to future investment management fees at an amount that exceeds their fair value as implied by a comparison with current fees charged by other market participants for similar services.

(c) using non-uniform accounting policies for the insurance liabilities of subsidiaries.

仅当其财务报表列报的信息更具相关性且不削弱可靠性，或者更具可靠性且不削弱相关性时，本国际财务报告准则允许保险业者变更其保险合同会计政策。特别地，保险业者不能引入任何下列实务，即使它可能继续采用所涉及的会计政策：

（1）以未折现为基础计量保险负债。

（2）以其他市场参与者的类似服务产生的可比当前收费超过其公允价值的金额记录合同权力导致的未来收取投资管理费。

（3）对子公司的保险负债使用不统一的会计政策。

The IFRS permits the introduction of an accounting policy that involves remeasuring designated insurance liabilities consistently in each period to reflect current market interest rates (and, if the insurer so elects, other current estimates and assumptions). Without this permission, an insurer would have been required to apply the change in accounting policies consistently to all similar liabilities.

本国际财务报告准则允许保险业者为反映现行市场利率（以及，如果保险业者作出选择，其他现行估计和假设），而对指定的保险负债在各个期间内一贯的采用重新计量的会计政策。如果没有这种允许，保

The IFRS requires disclosure to help users understand:

(a) the amounts in the insurer’s financial statements that arise from insurance contracts.

(b) the nature and extent of risks arising from insurance contracts.

本国际财务报告准则要求披露，以助于使用者理解：

（1）保险业者的财务报表中，由保险合同产生的金额。

（2）保险合同产生的风险的性质和程度。

IFRS 5 Non-current Assets Held for sale and Discontinued Operations

as issued at 1 January 2011. Includes IFRSs with an effective date after 1 January 2011 but not the IFRSs they will replace.

国际财务报告准则第5号——持有待售非流动资产和终止经营

截至2011年1月1日发布。包括生效日在2011年1月1日以后的准则，但不包括其将要取代的准则。This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards.

本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。涉及相关要求必须遵照《国际财务报告准则》。

The objective of this IFRS is to specify the accounting for assets held for sale, and the presentation and disclosure of discontinued operations. In particular, the IFRS requires:

(a) assets that meet the criteria to be classified as held for sale to be measured at the lower of carrying amount and fair value less costs to sell, and depreciation on such assets to cease;

(b) an asset classified as held for sale and the assets and liabilities included within a disposal group classified as held for sale to be presented separately in the statement of financial position; and

(c) the results of discontinued operations to be presented separately in the statement of comprehensive income.

本国际财务报告准则的目标是规范持有待售资产的会计处理，以及终止经营的列报和披露。特别地，本国际财务报告准则要求：

（1）符合条件而分类为持有待售的资产，以账面价值和公允价值减去销售成本孰低者计量，并停止对该类资产计提折旧；

（2）在财务状况表中单独披露分类为持有待售的资产，以及属于分类为持有待售处置组的资产和负债；以及

（3）终止经营的结果在综合收益表中单独列报。

The IFRS:

(a) adopts the classification ‘held for sale’.

(b) introduces the concept of a disposal group, being a group of assets to be disposed of, by sale or otherwise, together as a group in a single transaction, and liabilities directly associated with those assets that will be transferred in the transaction.

(c) classifies an operation as discontinued at the date the operation meets the criteria to be classified as held for sale or when the entity has disposed of the operation.