国际会计准则IASIFRS中文繁体版本IAS39
国际会计师考试题目及答案
国际会计师考试题目及答案一、单项选择题（每题1分，共10分）1. 国际会计准则（IAS）规定，企业在编制财务报表时，应采用哪种计量基础？A. 历史成本B. 公允价值C. 净现值D. 现值答案：A2. 以下哪项不是国际财务报告准则（IFRS）的主要目标？A. 提供决策有用的信息B. 促进国际资本市场的效率C. 确保所有企业使用相同的会计政策D. 促进全球财务报告的一致性答案：C3. 根据国际会计准则第16号（IAS 16），固定资产的折旧方法应如何确定？A. 直线法B. 双倍余额递减法C. 任何合理的方法D. 只有当资产价值下降时答案：C4. 国际会计准则第36号（IAS 36）规定，当资产的可回收金额低于其账面价值时，应如何处理？A. 继续持有资产B. 立即出售资产C. 计提减值准备D. 增加资产账面价值答案：C5. 国际会计准则第18号（IAS 18）规定，收入的确认应基于什么原则？A. 成本加成原则B. 风险和报酬转移原则C. 现金收付实现制D. 权责发生制答案：D6. 根据国际会计准则第1号（IAS 1），财务报表的呈现应遵循什么原则？A. 重要性原则B. 一致性原则C. 可比性原则D. 所有上述原则答案：D7. 国际会计准则第38号（IAS 38）涉及的是什么类型的资产？A. 固定资产B. 无形资产C. 存货D. 投资性房地产答案：B8. 国际会计准则第21号（IAS 21）主要涉及哪种货币的会计处理？A. 企业本位货币B. 外币C. 任何货币D. 法定货币答案：B9. 国际会计准则第32号（IAS 32）规定，金融工具的分类应基于什么？A. 金融工具的类型B. 金融工具的用途C. 企业持有金融工具的意图D. 金融工具的公允价值答案：C10. 国际会计准则第39号（IAS 39）主要涉及的是什么？A. 金融资产和金融负债的分类B. 金融资产和金融负债的计量C. 金融资产和金融负债的披露D. 所有上述内容答案：D二、多项选择题（每题2分，共10分）11. 根据国际会计准则第8号（IAS 8），以下哪些项目应在财务报表中披露？A. 会计政策B. 会计估计的变更C. 会计政策变更的影响D. 所有上述项目答案：D12. 国际会计准则第12号（IAS 12）涉及的税种包括以下哪些？A. 所得税B. 增值税C. 消费税D. 营业税答案：A13. 根据国际会计准则第23号（IAS 23），在进行资本化时，以下哪些成本可以计入资产成本？A. 借款费用B. 管理费用C. 销售费用D. 直接材料和直接人工成本答案：A, D14. 国际会计准则第27号（IAS 27）要求对联营企业的投资采用哪种会计政策？A. 成本法B. 权益法C. 公允价值法D. 历史成本法答案：B15. 国际会计准则第37号（IAS 37）规定，以下哪些情况需要计提预计负债？A. 法律诉讼B. 环境清理义务C. 产品质量保证D. 所有上述情况答案：D三、简答题（每题5分，共20分）16. 简述国际会计准则第41号（IAS 41）。
国际会计准则ias中文版
国际会计准则ias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................................................................... ..................................... ......................................... .55IAS 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 T axes ........................................................................(101)IAS 14: Segment Reporting (134)IAS 15: Information Reflecting the Effects of Changing Prices (1)50IAS 16: Property, Plant and Equipment..................................................................... . (155)IAS 17: Leases (169)IAS 18: Revenue ...................................................................... . (18)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: InvestmentProperty...................................................................... .. (504)IAS 41: Agriculture (520)Framework for the Preparation and Presentation of Financial StatementsFramework for the Preparation and Presentation of Financial Statements架The IASB Framework is a conceptual accounting framework that sets out the concepts that underlie thepreparation and presentation of financial statements for external users. It was approved in 1989. The IASBFramework assists the IASB:.in the development of future International Accounting Standards and in its review of existingInternational Accounting Standards; and.in promoting the harmonisation of regulations, accounting standards and procedures relating to thepresentation of financial statements by providing a basis for reducing the number of alternativeaccounting treatments permitted by International Accounting Standards.In addition, the Framework may assist:.preparers of financial statements in applying International Accounting Standards and in dealing withtopics that have yet to form the subject of an International Accounting Standard;.auditors in forming an opinion as to whether financial statements conform with InternationalAccounting Standards;.users of financial statements in interpreting the information contained in financial statements preparedin conformity with International Accounting Standards; and .those who are interested in the work of IASB, providing themwith information about its approach to theformulation of accounting standards.The Framework is not an International Accounting Standard and does not define standards for any particularmeasurement or disclosure issue.In a limited number of cases there may be a conflict between the Framework and a requirement within anInternational 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。
IAS39与IFRS9金融资产分类比较分析
IAS39与IFRS9金融资产分类比较分析国际会计准则委员会iasc于1999年5月出台ias39《金融工具：确认与计量》，2001年4月国际会计准则委员会iasc改组为国际会计准则理事会imsb iasc及imsb多次修订了ias39o 截止到2004年修订后的ias39将金融资产分为了以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资.贷款和应收款项.可供出售的金融资产四类。
迫于金融危机重大影响的压复杂性的要求及金融稳定理事会的建议国际会计准则理事会于2009年7月发布草案《金融工具：分类与计量》，继而于2009年月发布了国际财务报告准则第9号(ifrs9)《金融工具》。
力，并为响应二十国集领导人降低金融工具会计ifrs9将金融资产分为以摊余成本后续计量的金融资产和以公允价值后续计量的金融资产两粪本文旨在深入分析ias39与ifrs9尖于金融资产分类方法的不同，并为我国是否采用ifrs9金融资产分类方法提出建议。
一、ias39金融资产的四分类法(―)ias39金融资产的分类基础i“39金融资产的分类基础，是基于管理层持有金融资产的目的与能力并结合金融资产的特征与所処市场环境而判定的。
图1描述了据ias39如何以管理层持有金融资产的目的、能力、金融资产自身的特点及所処市场环境来判定金融资产类别的。
由图1 可知，金融资产分类标准以管理层持有金融资产的目的为主，并将此目的划分为四类，金融资产归入相应的四类同一标的金融资产在管理层不同的持有目的下划入不同的金融资产类另IJ,比如权益类的金融资产在以短期获利为目的下划入以公允价值计量变动计入当期损益的金融资产类否则划入可供出售金融资产类；债权类的金融资产在不同的持有目的下可以划入四类金融资产。
由此可见,ias39的金融资产分类标准具有主观性的特点,缺乏客观约束力。
而且分类标准复杂，界限模糊。
四类金融资产都具有各自的判定标准，但各判定标准之间的界限模糊。
国际会计准则(中文版)(正规版)
国际会计准则(中文版)(正规版）国际会计准那么〔中文版〕International Accounting Standards Chinese Edition 目录1国际会计准那么第1号--会计政策的揭示4国际会计准那么第2号--存货10国际会计准那么第3号--已失效10国际会计准那么第4号--折旧会计13国际会计准那么第5号--已失效13国际会计准那么第6号--已失效13国际会计准那么第7号--现金流量表21国际会计准那么第8号--本期净损益、根本错误和会计政策的变更29国际会计准那么第9号--研究和开发费用35国际会计准那么第10号--或有事项和资产负债表日以后发生的事项39国际会计准那么第11号--建筑合同46国际会计准那么第12号--所得税会计53国际会计准那么第13号--已失效54国际会计准那么第14号--按分部报告财务信息58国际会计准那么第15号--反映价格变动影响的信息61国际会计准那么第16号--不动产、厂房和设备73国际会计准那么第17号--租赁会计82国际会计准那么第18号--收入89国际会计准那么第19号--退休金费用97国际会计准那么第20号--政府补助会计和对政府援助的揭示103国际会计准那么第21号--外汇汇率变动的影响111国际会计准那么第22号--企业合并124国际会计准那么第23号--借款费用128国际会计准那么第24号--对关联者的揭示132国际会计准那么第25号--投资会计140国际会计准那么第26号--退休金方案的会计和报告147国际会计准那么第27号--合并财务报表和对附属公司投资的会计152国际会计准那么第28号--对联营企业投资的会计156国际会计准那么第29号--在恶性通货膨胀经济中的财务报告161国际会计准那么第30号--银行和类似金融机构财务报表应揭示的信息171国际会计准那么第31号--合营中权益的财务报告178国际会计准那么第32号--金融工具：揭示和呈报197国际会计准那么第33号--每股收益208国际会计准那么第34号--中期财务报告216国际会计准那么第35号--中止经营223国际会计准那么第36号--资产减值242国际会计准那么第37号--准备、或有负债和或有资产255国际会计准那么第38号--无形资产275国际会计准那么第39号--金融工具：确认和计量313国际会计准那么第40号--投资性房地产325国际会计准那么第41号--农业国际会计准那么第1号--会计政策的揭示〔1975年1月公布，1994年11月格式重排〕范围1．在揭示编制和呈报财务报表所采用的所有重要会计政策时，应该应用本号准那么。
IAS39与IFRS9金融资产分类比较分析
国际会计准则委员会iasc于1999年5月出台ias39《金融工具：确认与计量》，2001年4月国际会计准则委员会iasc改组为国际会计准则理事会iasb，iasc及iasb多次修订了ias39。
截止到2004年修订后的ias39将金融资产分为了以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项、可供出售的金融资产四类。
迫于金融危机重大影响的压力，并为响应二十国集团领导人降低金融工具会计复杂性的要求及金融稳定理事会的建议，国际会计准则理事会于2009年7月发布草案《金融工具：分类与计量》，继而于2009年11月发布了国际财务报告准则第9号（ifrs9）《金融工具》。
ifrs9将金融资产分为以摊余成本后续计量的金融资产和以公允价值后续计量的金融资产两类。
本文旨在深入分析ias39与ifrs9关于金融资产分类方法的不同，并为我国是否采用ifrs9金融资产分类方法提出建议。
一、ias39金融资产的四分类法（一）ias39金融资产的分类基础 ias39金融资产的分类基础，是基于管理层持有金融资产的目的与能力并结合金融资产的特征与所处市场环境而判定的。
图1描述了据ias39如何以管理层持有金融资产的目的、能力、金融资产自身的特点及所处市场环境来判定金融资产类别的。
由图1可知，金融资产分类标准以管理层持有金融资产的目的为主，并将此目的划分为四类，金融资产归入相应的四类，同一标的金融资产在管理层不同的持有目的下划入不同的金融资产类别，比如权益类的金融资产在以短期获利为目的下划入以公允价值计量变动计入当期损益的金融资产类，否则划入可供出售金融资产类；债权类的金融资产在不同的持有目的下可以划入四类金融资产。
由此可见，ias39的金融资产分类标准具有主观性的特点，缺乏客观约束力。
而且分类标准复杂，界限模糊。
四类金融资产都具有各自的判定标准，但各判定标准之间的界限模糊。
（二）ias39金融资产的计量属性具体而言：（1）全面公允价值计量模式是国际会计准则追求的目标。
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。
国际会计准则
国际会计准则一、简介国际会计准则（IFRS）是国际财务报告准则委员会（IFRS Foundation）编制并发布的一系列规定、方法和要求，是一套统一、一致和符合国际准则的国际财务报告标准和法规，用来协助企业报告公司收入、利润、费用和财务状况。
二、特点1.全面性：IFRS是一套完整的系统，它包括概念框架、原则说明、规则规定和准则解释，能解决企业的财务报表的各种方面的问题，但它不包含对经济和投资环境的分析;2.国际化：IFRS适用于所有全球证券监管机构要求上市公司使用的财务报表，能更好地把各国企业报表统一到一个国际性的统一标准，从而实现跨国报表的一致性;3.企业化：IFRS充分考虑了优先使用企业的独立业务发展的规定，将企业的会计准则推到一个国际性的财务报表准则上;4.超前性：IFRS以全球经济环境的变化为突出的特点，以更快的速度不断的为企业的可持续发展全面的监管框架。
三、要求1.IFRS要求企业采取全面准确的财务报表，以体现企业的现实经营状况；2.IFRS要求企业按照一致的方法进行报表，要求企业采用相同的核算方式和计算方法；3.IFRS要求公司有权当时报告真实持有财产和负债数额，不允许计量测量损失;4.IFRS要求企业以客观原则反映财务状况，使财务报表更接近实质情况，更具有预测的价值；5.IFRS要求企业及时公布报表，及时通知投资者发生的重大变更；6.IFRS要求企业将报表通过信息系统实现自动采集和分析，以便更好的实现信息的传递和分析。
四、好处1.可以加快企业财务报表的统一，在全球福祉上减少各国企业财务报表制度的差异；2.进一步强化全球投资者对企业实时，准确和权威的投资信息的索取以及增加信息交流的有效性；3.它为投资者提供一致的核算和报表格式，投资者可以使用同等的数据来进行投资分析和做决策；4.避免双重报税，提高税收合规性；5.可以帮助企业提高财务信息质量，提高企业对外经济关系及国际经济活动的了解；6.能明确投资者和公司应当遵守的财务报表准则原则，减少企业报表道德风险;7.能更好地解决企业财务报表计量测量问题，避免带来损失。
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。