12.国际会计准则

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国际会计准则第12号

IAS12 International Accounting Standard12Income TaxesThis version includes amendments resulting from new and amended IFRSs issued up to 31December2004.The following Interpretations relate to IAS12:+SIC-21Income Taxes–Recovery of Revalued Non-Depreciable Assets;and+SIC-25Income Taxes–Changes in the Tax Status of an Entity or its Shareholders.஽IASCF761IAS12C ONTENTSparagraphs INTRODUCTION IN1–IN14 INTERNATIONAL ACCOUNTING STANDARD12INCOME TAXESOBJECTIVESCOPE1–4 DEFINITIONS5–11 Tax base7–11 RECOGNITION OF CURRENT TAX LIABILITIES AND CURRENT TAX ASSETS12–14 RECOGNITION OF DEFERRED TAX LIABILITIES AND DEFERRED TAXASSETS15–33 Taxable temporary differences15–23 Business combinations19 Assets carried at fair value20 Goodwill21–21B Initial recognition of an asset or liability22–23 Deductible temporary differences24–33 Initial recognition of an asset or liability33 Unused tax losses and unused tax credits34–36 Re–assessment of unrecognised deferred tax assets37 Investments in subsidiaries,branches and associates and interests in jointventures38–45 MEASUREMENT46–56 RECOGNITION OF CURRENT AND DEFERRED TAX57–68C Income statement58–60 Items credited or charged directly to equity61–65A Deferred tax arising from a business combination66–68 Current and deferred tax arising from share–based payment transactions68A–68C PRESENTATION69–78 Tax assets and tax liabilities69–76 Offset71–76 Tax expense77–78 Tax expense(income)related to profit or loss from ordinary activities77 Exchange differences on deferred foreign tax liabilities or assets78 DISCLOSURE79–88 EFFECTIVE DATE89–91 APPENDICESA Examples of temporary differencesB Illustrative computations and presentation762஽IASCFIAS12 International Accounting Standard12Income Taxes(IAS12)is set out in paragraphs1–91.All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.IAS12should be read in the context of its objective,the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements.IAS8Accounting Policies,Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.஽IASCF763IAS12IntroductionIN1This Standard(‘IAS12(revised)’)replaces IAS12Accounting for Taxes on Income(‘the original IAS12’).IAS12(revised)is effective for accounting periods beginning onor after1January1998.The major changes from the original IAS12are as follows.IN2The original IAS12required an entity to account for deferred tax using either the deferral method or a liability method which is sometimes known as the incomestatement liability method.IAS12(revised)prohibits the deferral method andrequires another liability method which is sometimes known as the balance sheetliability method.The income statement liability method focuses on timing differences,whereas thebalance sheet liability method focuses on temporary differences.Timingdifferences are differences between taxable profit and accounting profit thatoriginate in one period and reverse in one or more subsequent periods.Temporary differences are differences between the tax base of an asset or liabilityand its carrying amount in the balance sheet.The tax base of an asset or liabilityis the amount attributed to that asset or liability for tax purposes.All timing differences are temporary differences.Temporary differences also arisein the following circumstances,which do not give rise to timing differences,although the original IAS12treated them in the same way as transactions that dogive rise to timing differences:(a)subsidiaries,associates or joint ventures have not distributed their entireprofits to the parent or investor;(b)assets are revalued and no equivalent adjustment is made for tax purposes;and(c)the cost of a business combination is allocated to the identifiable assetsacquired and liabilities assumed by reference to their fair values,but noequivalent adjustment is made for tax purposes.Furthermore,there are some temporary differences which are not timingdifferences,for example those temporary differences that arise when:(a)the non-monetary assets and liabilities of an entity are measured in itsfunctional currency but the taxable profit or tax loss(and,hence,the taxbase of its non-monetary assets and liabilities)is determined in a differentcurrency;(b)non-monetary assets and liabilities are restated under IAS29FinancialReporting in Hyperinflationary Economies;or(c)the carrying amount of an asset or liability on initial recognition differs fromits initial tax base.IN3The original IAS12permitted an entity not to recognise deferred tax assets and liabilities where there was reasonable evidence that timing differences would notreverse for some considerable period ahead.IAS12(revised)requires an entity torecognise a deferred tax liability or(subject to certain conditions)asset for alltemporary differences,with certain exceptions noted below.764஽IASCFIAS12IN4The original IAS12required that:(a)deferred tax assets arising from timing differences should be recognisedwhen there was a reasonable expectation of realisation;and(b)deferred tax assets arising from tax losses should be recognised as an assetonly where there was assurance beyond any reasonable doubt that futuretaxable income would be sufficient to allow the benefit of the loss to berealised.The original IAS12permitted(but did not require)an entity todefer recognition of the benefit of tax losses until the period of realisation.IAS12(revised)requires that deferred tax assets should be recognised when it isprobable that taxable profits will be available against which the deferred tax assetcan be utilised.Where an entity has a history of tax losses,the entity recognises adeferred tax asset only to the extent that the entity has sufficient taxabletemporary differences or there is convincing other evidence that sufficient taxableprofit will be available.IN5As an exception to the general requirement set out in paragraph IN3above,IAS12 (revised)prohibits the recognition of deferred tax liabilities and deferred tax assetsarising from certain assets or liabilities whose carrying amount differs on initialrecognition from their initial tax base.Because such circumstances do not giverise to timing differences,they did not result in deferred tax assets or liabilitiesunder the original IAS12.IN6The original IAS12required that taxes payable on undistributed profits of subsidiaries and associates should be recognised unless it was reasonable toassume that those profits will not be distributed or that a distribution would notgive rise to a tax liability.However,IAS12(revised)prohibits the recognition ofsuch deferred tax liabilities(and those arising from any related cumulativetranslation adjustment)to the extent that:(a)the parent,investor or venturer is able to control the timing of the reversal ofthe temporary difference;and(b)it is probable that the temporary difference will not reverse in the foreseeablefuture.Where this prohibition has the result that no deferred tax liabilities have beenrecognised,IAS12(revised)requires an entity to disclose the aggregate amount ofthe temporary differences concerned.IN7The original IAS12did not refer explicitly to fair value adjustments made on a business combination.Such adjustments give rise to temporary differences andIAS12(revised)requires an entity to recognise the resulting deferred tax liabilityor(subject to the probability criterion for recognition)deferred tax asset with acorresponding effect on the determination of the amount of goodwill or anyexcess of the acquirer’s interest in the net fair value of the acquiree’s identifiableassets,liabilities and contingent liabilities over the cost of the combination.However,IAS12(revised)prohibits the recognition of deferred tax liabilitiesarising from the initial recognition of goodwill.IN8The original IAS12permitted,but did not require,an entity to recognise a deferred tax liability in respect of asset revaluations.IAS12(revised)requires anentity to recognise a deferred tax liability in respect of asset revaluations.஽IASCF765IAS12IN9The tax consequences of recovering the carrying amount of certain assets or liabilities may depend on the manner of recovery or settlement,for example:(a)in certain countries,capital gains are not taxed at the same rate as othertaxable income;and(b)in some countries,the amount that is deducted for tax purposes on sale of anasset is greater than the amount that may be deducted as depreciation.The original IAS12gave no guidance on the measurement of deferred tax assetsand liabilities in such cases.IAS12(revised)requires that the measurement ofdeferred tax liabilities and deferred tax assets should be based on the taxconsequences that would follow from the manner in which the entity expects torecover or settle the carrying amount of its assets and liabilities.IN10The original IAS12did not state explicitly whether deferred tax assets and liabilities may be discounted.IAS12(revised)prohibits discounting of deferredtax assets and liabilities.Paragraph B16(i)of IFRS3Business Combinations prohibitsdiscounting of deferred tax assets acquired and deferred tax liabilities assumed ina business combination.IN11The original IAS12did not specify whether an entity should classify deferred tax balances as current assets and liabilities or as non-current assets and liabilities.IAS12(revised)requires that an entity which makes the current/non-currentdistinction should not classify deferred tax assets and liabilities as current assetsand liabilities.IN12The original IAS12stated that debit and credit balances representing deferred taxes may be offset.IAS12(revised)establishes more restrictive conditions onoffsetting,based largely on those for financial assets and liabilities in IAS32Financial Instruments:Disclosure and Presentation.IN13The original IAS12required disclosure of an explanation of the relationship between tax expense and accounting profit if not explained by the tax rateseffective in the reporting entity’s country.IAS12(revised)requires thisexplanation to take either or both of the following forms:(a)a numerical reconciliation between tax expense(income)and the product ofaccounting profit multiplied by the applicable tax rate(s);or(b)a numerical reconciliation between the average effective tax rate and theapplicable tax rate.IAS12(revised)also requires an explanation of changes in the applicable taxrate(s)compared to the previous accounting period.IN14New disclosures required by IAS12(revised)include:(a)in respect of each type of temporary difference,unused tax losses and unusedtax credits:(i)the amount of deferred tax assets and liabilities recognised;and(ii)the amount of the deferred tax income or expense recognised in the income statement,if this is not apparent from the changes in theamounts recognised in the balance sheet;(b)in respect of discontinued operations,the tax expense relating to:766஽IASCFIAS12(i)the gain or loss on discontinuance;and(ii)the profit or loss from the ordinary activities of the discontinued operation;and(c)the amount of a deferred tax asset and the nature of the evidence supportingits recognition,when:(i)the utilisation of the deferred tax asset is dependent on future taxableprofits in excess of the profits arising from the reversal of existingtaxable temporary differences;and(ii)the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates.஽IASCF767IAS12International Accounting Standard12Income TaxesObjectiveThe objective of this Standard is to prescribe the accounting treatment for incometaxes.The principal issue in accounting for income taxes is how to account forthe current and future tax consequences of:(a)the future recovery(settlement)of the carrying amount of assets(liabilities)that are recognised in an entity’s balance sheet;and(b)transactions and other events of the current period that are recognised in anentity’s financial statements.It is inherent in the recognition of an asset or liability that the reporting entityexpects to recover or settle the carrying amount of that asset or liability.If it isprobable that recovery or settlement of that carrying amount will make future taxpayments larger(smaller)than they would be if such recovery or settlement wereto have no tax consequences,this Standard requires an entity to recognise adeferred tax liability(deferred tax asset),with certain limited exceptions.This Standard requires an entity to account for the tax consequences oftransactions and other events in the same way that it accounts for thetransactions and other events themselves.Thus,for transactions and other eventsrecognised in profit or loss,any related tax effects are also recognised in profit orloss.For transactions and other events recognised directly in equity,any relatedtax effects are also recognised directly in equity.Similarly,the recognition ofdeferred tax assets and liabilities in a business combination affects the amount ofgoodwill arising in that business combination or the amount of any excess of theacquirer’s interest in the net fair value of the acquiree’s identifiable assets,liabilities and contingent liabilities over the cost of the combination.This Standard also deals with the recognition of deferred tax assets arising fromunused tax losses or unused tax credits,the presentation of income taxes in thefinancial statements and the disclosure of information relating to income taxes. Scope1This Standard shall be applied in accounting for income taxes.2For the purposes of this Standard,income taxes include all domestic and foreign taxes which are based on taxable profits.Income taxes also include taxes,such aswithholding taxes,which are payable by a subsidiary,associate or joint venture ondistributions to the reporting entity.3[Deleted]4This Standard does not deal with the methods of accounting for government grants(see IAS20Accounting for Government Grants and Disclosure of GovernmentAssistance)or investment tax credits.However,this Standard does deal with theaccounting for temporary differences that may arise from such grants orinvestment tax credits.768஽IASCFIAS12 Definitions5The following terms are used in this Standard with the meanings specified: Accounting profit is profit or loss for a period before deducting tax expense.Taxable profit(tax loss)is the profit(loss)for a period,determined inaccordance with the rules established by the taxation authorities,uponwhich income taxes are payable(recoverable).Tax expense(tax income)is the aggregate amount included in thedetermination of profit or loss for the period in respect of current tax anddeferred tax.Current tax is the amount of income taxes payable(recoverable)in respect ofthe taxable profit(tax loss)for a period.Deferred tax liabilities are the amounts of income taxes payable in futureperiods in respect of taxable temporary differences.Deferred tax assets are the amounts of income taxes recoverable in futureperiods in respect of:(a)deductible temporary differences;(b)the carryforward of unused tax losses;and(c)the carryforward of unused tax credits.Temporary differences are differences between the carrying amount of an assetor liability in the balance sheet and its tax base.Temporary differencesmay be either:(a)taxable temporary differences,which are temporary differences that willresult in taxable amounts in determining taxable profit(tax loss)offuture periods when the carrying amount of the asset or liability isrecovered or settled;or(b)deductible temporary differences,which are temporary differences that willresult in amounts that are deductible in determining taxable profit(tax loss)of future periods when the carrying amount of the asset orliability is recovered or settled.The tax base of an asset or liability is the amount attributed to that asset orliability for tax purposes.6Tax expense(tax income)comprises current tax expense(current tax income)and deferred tax expense(deferred tax income).Tax base7The tax base of an asset is the amount that will be deductible for tax purposes against any taxable economic benefits that will flow to an entity when it recoversthe carrying amount of the asset.If those economic benefits will not be taxable,the tax base of the asset is equal to its carrying amount.஽IASCF769IAS12Examples1A machine cost100.For tax purposes,depreciation of30has already been deducted in the current and prior periods and the remaining costwill be deductible in future periods,either as depreciation or througha deduction on disposal.Revenue generated by using the machine istaxable,any gain on disposal of the machine will be taxable and anyloss on disposal will be deductible for tax purposes.The tax base of themachine is70.2Interest receivable has a carrying amount of100.The related interest revenue will be taxed on a cash basis.The tax base of the interest receivableis nil.3Trade receivables have a carrying amount of100.The related revenue has already been included in taxable profit(tax loss).The tax base of thetrade receivables is100.4Dividends receivable from a subsidiary have a carrying amount of100.The dividends are not taxable.In substance,the entire carrying amount ofthe asset is deductible against the economic benefits.Consequently,the tax baseof the dividends receivable is100.*5A loan receivable has a carrying amount of100.The repayment of the loan will have no tax consequences.The tax base of the loan is100.*Under this analysis,there is no taxable temporary difference.An alternativeanalysis is that the accrued dividends receivable have a tax base of nil and that atax rate of nil is applied to the resulting taxable temporary difference of100.Under both analyses,there is no deferred tax liability.8The tax base of a liability is its carrying amount,less any amount that will be deductible for tax purposes in respect of that liability in future periods.In thecase of revenue which is received in advance,the tax base of the resulting liabilityis its carrying amount,less any amount of the revenue that will not be taxable infuture periods.Examples1Current liabilities include accrued expenses with a carrying amount of 100.The related expense will be deducted for tax purposes on a cashbasis.The tax base of the accrued expenses is nil.2Current liabilities include interest revenue received in advance,with a carrying amount of100.The related interest revenue was taxed on acash basis.The tax base of the interest received in advance is nil.3Current liabilities include accrued expenses with a carrying amount of 100.The related expense has already been deducted for tax purposes.The tax base of the accrued expenses is100.770஽IASCFIAS12Continued from previous pageExamples4Current liabilities include accrued fines and penalties with a carrying amount of100.Fines and penalties are not deductible for taxpurposes.The tax base of the accrued fines and penalties is100.*5A loan payable has a carrying amount of100.The repayment of the loan will have no tax consequences.The tax base of the loan is100.*Under this analysis,there is no deductible temporary difference.An alternative analysis is that the accrued fines and penalties payable have a tax base of nil andthat a tax rate of nil is applied to the resulting deductible temporary difference of100.Under both analyses,there is no deferred tax asset.9Some items have a tax base but are not recognised as assets and liabilities in the balance sheet.For example,research costs are recognised as an expense indetermining accounting profit in the period in which they are incurred but maynot be permitted as a deduction in determining taxable profit(tax loss)until alater period.The difference between the tax base of the research costs,being theamount the taxation authorities will permit as a deduction in future periods,andthe carrying amount of nil is a deductible temporary difference that results in adeferred tax asset.10Where the tax base of an asset or liability is not immediately apparent,it is helpful to consider the fundamental principle upon which this Standard is based:that an entity shall,with certain limited exceptions,recognise a deferred taxliability(asset)whenever recovery or settlement of the carrying amount of an assetor liability would make future tax payments larger(smaller)than they would be ifsuch recovery or settlement were to have no tax consequences.Example Cfollowing paragraph52illustrates circumstances when it may be helpful toconsider this fundamental principle,for example,when the tax base of an asset orliability depends on the expected manner of recovery or settlement.11In consolidated financial statements,temporary differences are determined by comparing the carrying amounts of assets and liabilities in the consolidatedfinancial statements with the appropriate tax base.The tax base is determined byreference to a consolidated tax return in those jurisdictions in which such areturn is filed.In other jurisdictions,the tax base is determined by reference tothe tax returns of each entity in the group.Recognition of current tax liabilities and current tax assets12Current tax for current and prior periods shall,to the extent unpaid,be recognised as a liability.If the amount already paid in respect of currentand prior periods exceeds the amount due for those periods,the excessshall be recognised as an asset.13The benefit relating to a tax loss that can be carried back to recover current tax of a previous period shall be recognised as an asset.஽IASCF771IAS1214When a tax loss is used to recover current tax of a previous period,an entity recognises the benefit as an asset in the period in which the tax loss occursbecause it is probable that the benefit will flow to the entity and the benefit can bereliably measured.Recognition of deferred tax liabilities and deferred tax assetsTaxable temporary differences15A deferred tax liability shall be recognised for all taxable temporary differences,except to the extent that the deferred tax liability arises from:(a)the initial recognition of goodwill;or(b)the initial recognition of an asset or liability in a transaction which:(i)is not a business combination;and(ii)at the time of the transaction,affects neither accounting profit nor taxable profit(tax loss).However,for taxable temporary differences associated with investments insubsidiaries,branches and associates,and interests in joint ventures,adeferred tax liability shall be recognised in accordance with paragraph39.16It is inherent in the recognition of an asset that its carrying amount will be recovered in the form of economic benefits that flow to the entity in futureperiods.When the carrying amount of the asset exceeds its tax base,the amountof taxable economic benefits will exceed the amount that will be allowed as adeduction for tax purposes.This difference is a taxable temporary difference andthe obligation to pay the resulting income taxes in future periods is a deferred taxliability.As the entity recovers the carrying amount of the asset,the taxabletemporary difference will reverse and the entity will have taxable profit.Thismakes it probable that economic benefits will flow from the entity in the form oftax payments.Therefore,this Standard requires the recognition of all deferred taxliabilities,except in certain circumstances described in paragraphs15and39.ExampleAn asset which cost150has a carrying amount of100.Cumulativedepreciation for tax purposes is90and the tax rate is25%.The tax base of the asset is60(cost of150less cumulative tax depreciation of90).To recover the carrying amount of100,the entity must earn taxable income of100,butwill only be able to deduct tax depreciation of60.Consequently,the entity will payincome taxes of10(40at25%)when it recovers the carrying amount of the asset.Thedifference between the carrying amount of100and the tax base of60is a taxabletemporary difference of40.Therefore,the entity recognises a deferred tax liability of10(40at25%)representing the income taxes that it will pay when it recovers the carryingamount of the asset.772஽IASCFIAS1217Some temporary differences arise when income or expense is included in accounting profit in one period but is included in taxable profit in a differentperiod.Such temporary differences are often described as timing differences.Thefollowing are examples of temporary differences of this kind which are taxabletemporary differences and which therefore result in deferred tax liabilities:(a)interest revenue is included in accounting profit on a time proportion basisbut may,in some jurisdictions,be included in taxable profit when cash iscollected.The tax base of any receivable recognised in the balance sheet withrespect to such revenues is nil because the revenues do not affect taxableprofit until cash is collected;(b)depreciation used in determining taxable profit(tax loss)may differ fromthat used in determining accounting profit.The temporary difference is thedifference between the carrying amount of the asset and its tax base which isthe original cost of the asset less all deductions in respect of that assetpermitted by the taxation authorities in determining taxable profit of thecurrent and prior periods.A taxable temporary difference arises,and resultsin a deferred tax liability,when tax depreciation is accelerated(if taxdepreciation is less rapid than accounting depreciation,a deductibletemporary difference arises,and results in a deferred tax asset);and(c)development costs may be capitalised and amortised over future periods indetermining accounting profit but deducted in determining taxable profit inthe period in which they are incurred.Such development costs have a taxbase of nil as they have already been deducted from taxable profit.The temporary difference is the difference between the carrying amount ofthe development costs and their tax base of nil.18Temporary differences also arise when:(a)the cost of a business combination is allocated by recognising the identifiableassets acquired and liabilities assumed at their fair values,but no equivalentadjustment is made for tax purposes(see paragraph19);(b)assets are revalued and no equivalent adjustment is made for tax purposes(see paragraph20);(c)goodwill arises in a business combination(see paragraphs21and32);(d)the tax base of an asset or liability on initial recognition differs from itsinitial carrying amount,for example when an entity benefits fromnon-taxable government grants related to assets(see paragraphs22and33);or(e)the carrying amount of investments in subsidiaries,branches and associatesor interests in joint ventures becomes different from the tax base of theinvestment or interest(see paragraphs38–45).Business combinations19The cost of a business combination is allocated by recognising the identifiable assets acquired and liabilities assumed at their fair values at the acquisition date.Temporary differences arise when the tax bases of the identifiable assets acquiredand liabilities assumed are not affected by the business combination or are஽IASCF773。

国际会计准则第12号所得税会计

国际会计准则第12号所得税会计1.所得税负债与所得税资产：a.所得税负债是企业未来应纳税款的额度，这是企业在财务报表日期后根据普遍适用的税法规定计算得出的。

b.所得税资产是企业未来可以抵消应纳税款的额度，这是企业在财务报表日期后根据普遍适用的税法规定计算得出的。

2.对于税务纳税额与会计纳税额之间的差异，企业需要进行必要的会计处理，以反映出未来的税收效果。

这些差异可以是暂时性差异或永久性差异。

a.暂时性差异是指在当前财务报表期间内会计纳税额与税务纳税额之间的差异，但在以后的会计期间内会有所调整。

暂时性差异会导致会计纳税负债或所得税资产的发生和变动。

b.永久性差异是指在当前财务报表期间内会计纳税额与税务纳税额之间的不一致，且在以后的会计期间内不会有所调整。

永久性差异不会影响会计纳税负债和所得税资产。

3.在编制财务报表时，企业需要计算未计提以前年度的所得税负债或所得税资产，以反映出之前年度的差异。

4.对于所得税资产和所得税负债的计量，企业应使用税法确定的税率，该税率反映了当局对于企业所得税应纳税额的立法安排。

若有可使用的未来税率变化，企业需要根据最可能发生的情况来计量。

5.企业应在财务报表中披露所得税负债和所得税资产的发生和变动，以及与所得税负债和所得税资产相关的暂时性差异和永久性差异。

通过遵循国际会计准则第12号，企业可以确保在编制财务报表时正确处理所得税，以准确反映企业的财务状况和经营业绩。

该准则的要求提供了明确的指引，帮助企业遵守国际会计准则并避免在所得税会计方面的错误和不一致。

这有助于提高财务报表的可比性和准确性，增强投资者和其他利益相关方对企业的信任。

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）。

IFRS国际会计准则最新修订和调整

IFRS国际会计准则最新修订和调整国际会计准则最新修订和调整《国际财务报告准则第15号—与客户之间的合同产生的收入》（IFRS 15）《国际财务报告准则第9号—金融工具》（IFRS 9）《国际财务报告准则第16号—租赁》（IFRS 16）的发布国际会计准则第1号（IAS 1）财务报表列报的生效国际会计准则第7号（IAS 7）现金流量表的修订国际会计准则第12号（IAS 12）所得税的修订Reasons for the new standardsIASBprinciple based, but limited guidance and were difficult to apply to complex transactions.FASBtoo many guidance, but lack of consistent principles in many cases.Objectives for the new standardsA B C D Improve comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets.Provide a more robust framework for addressing revenue issues. Remove inconsistencies and weaknesses in previous revenue requirements.Provide improved disclosures.IFRS15 Scope✗Lease contracts (IAS 17 Leases)✗Insurance contracts (IFRS 4 Insurance Contracts)✗Financial instruments and other contractual rights or obligations within the scope of IFRS 9, IFRS 10, IAS 27 & IAS28✗无商业意义或虚假交易Non-monetary exchanges between entities in the same line of business to facilitate sales to customers or potentialcustomersIFRS 15 applies to all contracts with customers except:The five-step revenue recognition model•Identify the contract(s) with a customer辨认合约Step 1•Identify the performance obligation(s) in the contract辨认履约义务Step 2•Determine the transaction price确定交易价格Step 3•Allocate the transaction price to the performance obligations in the contract分摊交易价格Step 4•Recognise revenue when (or as) the entity satisfies a performance obligation确定确认收入的时间Step 5Step 1 –辨认合约Identify the contract C ontract para 9 criteria 8If each party has the unilateral enforceable right to terminate a wholly unperformed contract without compensating the other party (or parties) → no contract for the purposes of IFRS 15The contract is approved and the parties are committed to their obligations Rights to goods or services and payment terms can be identifiedThe entity can identify each party’s rights and the contract has commercial substance Collection of consideration is probableContracts with customers must meet ALL of these criteriaStep 2: Identify the performance obligations Promise to transfer a distinct good or service.Customer can benefit from good or service Promised good or service is separable from Other promises ⏹On its own.⏹Together with other readily available goods or services(including goods or services previously acquired from entity)⏹No significant service of integrating the good or service.⏹Good or service is not highly dependent on or interrelated with other goods or services.Controversial areasMultiple deliverables AMobile phoneMonthly usage chargeAirline: mileageComputerhardwaresoftware customization maintenanceStep 3: Determine the transaction priceAmount of consideration to which entity expects to be entitled in exchange for goods or services.Variable consideration Estimate using:Expected value or Most likely amount but ‘ Constrained’.Significant financingAdjust consideration if timing provide customer or entity with significant benefit of financing.Non-cash consideration Measure at fair value unless cannot be reasonably estimated.Consideration payable to customer Reduction of the TP unless in exchanges for a distinct good or service.Collectability将现行收入和建造合同两项准则纳入统一的收入确认模型以控制权转移替代风险报酬转移作为收入确认时点的判断标准对于包含多重交易安排的合同的会计处理提供更明确的指引对于某些特定交易（或事项）的收入确认和计量给出了明确规定涉及股权投资的准则间的相互关系公允价值选择权为何修改金融工具准则？金融在全球经济体中占据越来越重要的比重，应建立趋同的准则ACB原准则太复杂-简化原准则已无法反映实际（减值、套期）确认、分类和计量-减值转回公允价值计量变动直接计入权益a.可供出售金融资产-债权投资b.可供出售金融资产-权益投资摊余成本成本法可供出售金融资产-权益投资应转回并计入损益不得通过损益转回应转回并计入损益不得转回被投资人经营所处的技术、市场、经济和法律环境发生重大影响不利权益投资的公允价值发生严重或非暂时性下跌金融资产的分类Cash flows are solely payments of principal and interest (SPPI)Businessmodel = holdto collectBusinessmodel = holdto collectand sellOtherbusinessmodelsOther types ofcash flows(including all equity investment)Amortised cost FVOCIFVTPL FVTPLFVTPL剩余类FVTPLStep 1资产特征Step 2经营模式权益证券投资：成本豁免—公允价值计量+成本是公允价值的最佳估计All investments inequity instrumentsmust be measured atFV.在有限的情况下，成本是公允价值的适当估计成本永远不是上市股权的最佳计量基础此版权归秀财网所有成本不是公允价值适当估计的迹象Significant change in investee’s performance compared with budgets, plans or milestones.Changes in expectation, eg investee’s technical product milestones will be achieved.Significant change in the market for the investee’s equity or its products or potential products.Significant change in the global economy or the economic environment in which the investee operates.Significant change in the performance of comparable entities, or in the valuations implied by the overall market.Internal matters of the investee, eg ：commercial disputes, litigation, changes in management or strategy.Evidence from external transactions in the investee’s equity, either by the investee (such as a fresh issue of equity), or by transfers of equity instruments between third parties.IFRS 9国际会计准则理事会（IASB）2014年发布的：《国际财务报告准则第9号-金融工具》（IFRS 9）终稿⏹背景和生效日期⏹针对金融资产的分类和计量模型的修订⏹金融资产的分类和计量模型汇总⏹预期损失减值模型。

新西兰根据国际会计准则第12号递延所得税会计处理【外文翻译】

外文文献翻译原文：Accounting for deferred taxes under NZ IAS 12A “balance sheet”approachThe most significant change in NZ IAS 12 from SSAP-12 is that the basis used to account for deferred taxes follows a balance sheet approach as opposed to an income statement approach. To calculate deferred taxes under the balance sheet approach, we must determine an entity’s temporary differences. Temporary differences are the differences between the carrying amount of an asset or liability in the balance sheet and its tax base (i.e., the amount attributed to the same asset or liability for tax purposes).In contrast, to calculate deferred taxes under the income statement approach, we must determine an entity’s timing differences. Timing differences arise when revenue and expense items are recognized in the calculation of accounting profit before or after they are included in the calculation of taxable profit.The focus of the deferred tax calculation in the balance sheet approach is on items that appear in the balance sheet, while for the income statement approach it is on items that appear in the income statement. However, since the income statement is a by-product of the balance sheet, all timing differences by definition must be a component of temporary differences (see paragraph 17 of NZ IAS 12 which hints at this point).In some situations, the amount of temporary differences will equal the amount of timing differences in a period. However, the amount of timing differences cannot be greater than the amount of temporary differences. This is because not all asset and liability items in the balance sheet necessarily have an effect that passes through the income statement and which would impact on deferred taxes. For example, a temporary difference, but not a timing difference, can arise when an asset is revalued upwards (with the increment in value recognized in equity and not in the income statement), but there is no equivalent adjustment made for tax purposes (see later for amore detailed discussion of how this is accounted for under NZ IAS 12).Therefore, the main consequence of the balance sheet approach for entities when they adopt NZ IAS 12 is that it can capture a much wider range of items that will give rise to the recognition of deferred taxes in the financial statements. Further, the change to a balance sheet approach is consistent with the asset-liability orientation to financial reporting that is advocated for by the International Accounting Standards Board in its “Framework for the Preparation and Presentation of Financial Statements”and the New Zealand Institute of Chartered Accountants (formerly the Institute of Chartered Accountants of New Zealand) in its “Statement of Concepts for General Purpose Financial Reporting.”Recognition of all temporary differences-no “partial” recognitionNZ IAS 12 requires a deferred tax liability to be recognized for all taxable temporary differences. Taxable temporary differences result in taxable amounts that impact the taxable profit of future periods when the carrying amount of an asset or liability is recovered or settled. Further, NZ IAS 12 requires a deferred tax asset to be recognized for all deductible temporary differences, although this is subject to certain criteria. Deductible temporary differences result in amounts that are deductible in determining the taxable profit of future periods when the carrying amount of an asset or liability is recovered or settled. Therefore, while some very limited exceptions apply, the requirement in NZ IAS 12 is that all temporary differences (taxable and deductible) are to be recognized as deferred taxes (liability and asset, respectively) in the financial statements.In general, when all temporary differences are recognized as deferred tax, this is often referred to as tax effect accounting under a “comprehensive”basis. When only some, but not all, temporary differences are recognized as deferred tax, this is often referred to as tax effect accounting under a “partial”basis. Using this terminology and distinction, NZ IAS 12 can be viewed as following a comprehensive basis. On the other hand, SSAP-12 allows entities the choice to recognize deferred taxes either under a comprehensive basis or under a partial basis, although the preferred option is comprehensive. As such, this provides a significant variation between the twoaccounting standards because the partial basis is not allowed in NZ IAS 12.By and large the partial basis arose out of concerns regarding the recognition of deferred tax liabilities when tax effect accounting under the comprehensive basis was used. These concerns centre on the issue of whether taxable temporary differences “reverse”. There are situations where the temporary differences created under the comprehensive basis may cause an entity to report on its balance sheet a deferred tax liability that appears never to be settled and which may be ever growing in nature. This can occur if an entity has high investments and/or a policy of continually investing in depreciable assets. In such a case, the taxable temporary differences may not reverse because new temporary differences are created and recognized that more than offset any reversing temporary differences from a prior period. Hence, this gives the impression that settlement of the deferred tax liability can be postponed indefinitely. The partial basis would overcome this concern by recognizing as deferred taxes in the financial statements only those temporary differences that are expected to have a future cash flow effect (i.e., those that are expected to reverse).While many New Zealand entities currently use the comprehensive basis and recognize all timing differences as deferred tax, NZ IAS 12 will cast that net wider by requiring all temporary differences to be recognized. The effect of this on entities will be small if the total amount of temporary differences is similar to the total amount of timing differences. But the effect could be substantial for entities that currently use the partial basis under SSAP-12 and have a history of not recognizing deferred taxes from all timing differences. These unrecognized amounts will now have to be recognized, and for some entities, this will not be a trivial exercise. To illustrate, consider what happened to Air New Zealand when it reported a change in its accounting policy for income taxes from the partial basis to the comprehensive basis for its financial year ending 2000, albeit under the requirements of SSAP-12. The financial effect of doing so increased Air New Zealand’s deferred tax liability by $786 million, an amount that had previously been unrecognized. It also significantly contributed to Air New Zealand’s bottom line net loss of$600 million and substantially increased its debt to total assets ratio from 34 to 66 percent for its 2000financial year. Interestingly, Air New Zealand cited that its main reason for changing to the comprehensive basis was to bring its books in line with international accounting standard trends. More recently, Wong and Wong6 provide descriptive evidence that deferred taxes from unrecognized timing differences from a sample of New Zealand’s largest companies in 2002 and 2003 are not small.NZ IAS 12’s requirement to recognize all temporary differences as deferred tax will fuel further debate on the merits of tax effect accounting under the comprehensive and partial bases. The resolution of this debate is far from certain, especially given recent research findings that entities choose partial over the comprehensive basis because it provides more accurate and relevant information about the deferred tax figures presented in the financial statements when there are temporary differences that are not expected to reverse.Deferred tax assetsNZ IAS 12 and SSAP-12 both allow the recognition of deferred tax assets. However, the recognition conditions in NZ IAS 12 differ from those in SSAP-12. In NZ IAS 12, the recognition of a deferred tax asset depends on “the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilized”(paragraph 24 of NZ IAS 12). In SSAP-12, the recognition of a deferred tax asset depends on “the extent that there is virtual certainty of its recovery in future periods”(paragraph 4.20 of SSAP-12). Hence, the recognition conditions in NZ IAS 12 regarding deferred tax assets appear to be less stringent than those in SSAP-12.The main consequence of this change in NZ IAS 12 is that entities are likely to recognize and report a higher incidence of deferred tax assets on their balance sheet than what we have seen under SSAP-12. However, NZ IAS 12 also requires that entities be conservative in their measurement of the deferred tax asset and they must review the carrying amount at each balance date. If there is a probability that there will no longer be sufficient taxable profits available to allow the benefit of part or the entire deferred tax asset to be utilized, then the carrying amount of the deferred tax asset must be reduced accordingly (paragraph 56 of NZ IAS 12). In addition, thefinancial effect of recognizing a deferred tax asset (or for that matter, a deferred tax liability) may be reduced if an entity offsets the deferred tax assets and deferred tax liabilities that they present on the balance sheet (paragraph 74 of NZ IAS 12). Revalued assetsAn interesting issue that arises in NZ IAS 12 concerns the revaluation of assets. In this situation, when an asset is revalued upwards in the financial statements, but there is no similar adjustment to the tax base of the asset, this creates a taxable temporary difference that requires the recognition of a deferred tax liability. In comparison, no deferred tax liability would be recognized in the balance sheet for an asset that is revalued under the income statement approach in SSAP-12. Generally, this is because of the way in which the depreciation charge from the revalued asset is handled in the income statement for accounting and tax purposes. While the depreciation expense for accounting purposes is based on the revalued amount, depreciation expense that is deducted for tax purposes must still be based on the asset’s original cost. This means that the depreciation expense that arises from the revaluation increment never has a tax effect (i.e., a timing difference does not arise from that part of the depreciation expense related to the revalued asset) under SSAP-12. Hence, the change in requirement in NZ IAS 12 could increase significantly the amount of the deferred tax liability that is recognized on the balance sheet because entities revalue their assets regularly.The measurement of the deferred tax liability from the revaluation in NZ IAS 12 depends on the manner in which the carrying amount of the asset is expected to be recovered at balance date (see paragraph 52 of NZ IAS 12, in particular example B) - that is, whether the asset is expected to be recovered through its further use or if the asset is expected to be recovered through its subsequent disposal. If the carrying amount of the asset is expected to be recovered through its further use, a deferred tax liability would be recognized by calculating the difference between the carrying amount (i.e., the revalued amount) and the tax base of the asset. If the carrying amount of the asset is expected to be recovered through its subsequent disposal, a deferred tax liability would be recognized by determining the difference between thecarrying amount and the tax base of the asset, but adjusted for any amount considered to be a capital gain (i.e., the expected proceeds from the disposal in excess of the original cost of the asset). This adjustment is necessary because capital gains are not taxable under current New Zealand tax legislation. Also, the deferred tax liability that is recognized from the revaluation of the asset must be charged directly to equity (paragraph 61 of NZ IAS 12). This is because the accounting for the revaluation itself involves the increment in value being recognized in equity and not in the income statement.To illustrate these two situations, consider this example. Assume an entity owns an asset that cost $100,000 to acquire. The carrying amount before the asset is revalued is $60,000, while the tax base is $50,000. The asset is revalued to $120,000, but no similar adjustment is made for tax purposes. The tax rate is 33 percent and capital gains from the sale of assets are not taxed.If the carrying amount of the revalued asset is expected to be recovered through its further use, the amount of the temporary difference would be $70,000 (i.e., $120,000- $50,000). This figure is a taxable temporary difference because the entity expects to recover benefits from the asset’s further use to the carrying amount of $120,000. Hence, the deferred tax liability that is recognized from the revalued asset would be $23,100 (i.e., $70,000 x 33 percent). If the carrying amount of the revalued asset is expected to be recovered through its subsequent disposal, the taxable temporary difference would again amount to $70,000 (i.e., $120,000-$50,000). However, $20,000 of this amount is a capital gain (found by deducting the original cost of $100,000 from the revalued amount of $120,000). This means that only $50,000 of the $70,000 temporary difference is actually taxable. Hence, the deferred tax liability that is recognized from the revalued asset would be $16,500 (i.e., $50,000 x 33 percent).We can see from the above example that not only will NZ IAS 12 require entities to recognize a deferred tax liability from an asset that is revalued upwards, but it will also require entities to make a decision about how their assets are expected to be recovered, as this will have a bearing on how entities measure the deferred taxliability.Wong, Norman. Accounting for deferred taxes under NZ IAS 12.[J] University of Auckland Business Review, 2006:55-59译文：新西兰根据国际会计准则第12号递延所得税会计处理一、一种“资产负债表”的研究方法在新西兰会计准则最重要的变化是关于国际会计准则第12号所得税会计，尤其是在用于计算递延税项的基础上，遵循资产负债表观，而不是损益表观。

国际会计准则第12号所得税会计.doc

国际会计准则第12号--所得税会计（1979年7月公布，1994年11月格式重排）范围1．本号准则适用于财务报表中对所得税的会计处理，包括对一个会计期内有关所得税支出或减免金额的确定以及这项金额在财务报表中的列示。

2．本号准则不涉及政府补助金或投资税款抵免的会计处理方法。

告的会计收益之间的关系,可能不能代表税率的当前水平。

定义3．本号准则所使用的下列术语，具有特定的含义：会计收益，是指在扣除有关所得税支出或加上有关所得税减免之前，损益表上所报告的包括非常项目在内的本期损益总额。

本期税款费用或税款减免，是指在损益表中借记或贷记的税款金额，不包括与本期损益表未涉及的那些项目有关的以及分配到那些项目中的税款金额。

应税所得（应税亏损），是指根据税务当局制定的法规确定的、据以确定应付（应退）税款准备的本期损益额。

应付税款准备，是指根据本期的应税所得确定的在当前应付的税款金额。

时间性差异发生在某一期间，但在以后的一个或若干期间内可以转回。

永久性差异，是指发生在当期且在以后的期间内不能转回的一个期间内的应税所得和会计收益之间的差异。

应税所得和会计收益的差异4．应付税款准备是根据税务当局制定的关于确定应税所得的法规来计算的。

在许多情况下，这些法规与用于确定会计收益的会计政策不同。

这种差别的影响是，应付税款准备和财务报表所报告的会计收益之间的关系，可能不能代表税率的当前水平。

5．应税所得和会计收益之间产生差异的一个原因是，某些项目包括在一种计算中被认为是适合的，却被要求不包括在另一种计算中。

例如，在许多税务制度中，一些捐赠项目在确定应税所得时不允许被扣除，但这种金额在确定会计收益时却可能可以被扣除。

国际会计准则(中文版)【完整版】

国际会计准则（中文版）【完整版】(文档可以直接使用，也可根据实际需要修订后使用,可编辑放心下载）国际会计准那么〔中文版〕国际会计准那么〔中文版〕International Accounting Standards Chinese Edition目录7>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13>．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。

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对国际会计准则第21号——汇率变动的影响（1993年修订）的改进建议11本文由上海国家会计学院中国注册会计师研究与发展中心汪珺翻译、丁度校译。

其中“征询意见”、“主要变动摘要”和“正文”第1条到第15条在实习生冷冰翻译的基础之上进行翻译。

国际会计准则第21号——汇率变动的影响（200X年修订）征询意见理事会将特别欢迎对下列问题的回答。

意见中最好能指明有关的准则段落，包含明晰的基本原理，并在合适的地方提出备选措辞的建议。

问题1您是否同意将功能货币定义为“实体经营所处的主要经济环境中的货币”的建议，以及第7段至12段中所建议的确定实体功能货币的指南？问题2您是否同意，报告实体（无论是集团还是孤立实体）应当被允许按其选择的任意一种（或几种）货币列报其财务报表？问题3您是否同意，所有实体在将其财务报表折算成列报货币时，都应当使用与为将其纳入报告实体财务报表而对国外经营进行折算时所要求采用的方法一样的方法（参见第37、40段）？问题4您是否同意，撤销IAS21第21段中将某些汇兑差额予以资本化的允许选用的处理方法？问题5您是否同意，并购国外经营产生的：（1）商誉和（2）对资产和负债的公允价值调整应作为该国外经营的资产和负债，并按期末汇率进行折算（参见第45段）？主要改动摘要主要的改动建议有：●在IAS21的范围中删除已纳入《国际会计准则第39号——金融工具：确认和计量》范围的外币衍生工具。

●以两个新概念代替IAS21中的“报告货币”概念：功能货币（实体用以计量其财务报表项目的货币）和列报货币（实体用以列报其财务报表的货币）。

术语“功能货币”用以替代“计量货币”（《解释公告第19号——报告货币：IAS21和IAS29下财务报表的计量与列报》中所使用的术语），因为二者的含义本质上相同，但功能货币更常用。

●要求每个实体——无论是孤立实体、集团内的母公司还是集团内的某个经营（例如子公司、联营企业或分支机构）——确定其功能货币并以该功能货币计量其经营成果和财务状况。

理事会建议将功能货币定义为“实体经营所处的主要经济环境中的货币”，并将SIC-19中如何确定计量货币的指南中的一部分内容并入IAS21。

理事会还建议，较之于对交易进行计价的货币，对决定交易定价的经济中的货币应更为看重。

因此：⏹实体（无论是孤立实体还是集团内的经营）无权自由选择功能货币。

⏹实体不得以诸如选用一种稳定货币（例如其母公司的功能货币）作为其功能货币等理由拒绝按照《国际会计准则第29号——恶性通货膨胀经济中的财务报告》的规定重述其财务报表。

●将IAS21中关于区分报告实体经营整体组成部分的国外经营（以下简称“构成整体的国外经营”）和国外实体的规定，修改为表明实体功能货币的迹象的组成部分。

因此：⏹不再区别构成整体的国外经营与国外实体。

更确切地说，原先被归类为构成整体的国外经营的实体将使用与报告实体相同的功能货币。

⏹国外经营只需一种折算方法——即IAS21中以前所规定的适用于国外实体的折算方法。

⏹删除了IAS21中的第23至29段——它们涉及了构成整体的国外经营与国外实体的区别，并具体说明了对前者采用的折算方法。

●撤销IAS21第21段中将某些汇兑差额予以资本化的允许选用的处理方法。

●以功能货币变动应在未来进行会计核算的新规定，代替了IAS21第39段和40段中关于国外经营分类变动（现在这一概念是多余的）的规定。

●要求将在并购国外经营过程中产生的商誉及对资产和负债的公允价值调整，作为被并购实体资产和负债的一部分，并按期末汇率进行折算。

●将IAS21中关于套期的内容转到《国际会计准则第39号——金融工具：确认和计量》中。

●允许报告实体（无论是集团还是孤立实体）按其选用的任意一种（或几种）货币列报其财务报表。

●要求实体（无论是孤立实体、集团母公司还是集团内的某个经营）在将其经营成果和财务状况从功能货币折算成列报货币时，使用与IAS21规定的为将其纳入报告实体财务报表而对国外经营进行折算时所采用方法相同的方法。

●要求按以下规定折算比较金额：（1）对于功能货币不是恶性通货膨胀经济中的货币的实体而言：①比较资产负债表中的资产和负债，按该资产负债表日的期末汇率折算（即上年比较数据按上年期末汇率折算）。

②比较收益表中的收入和费用项目按交易发生日汇率折算（即上年比较数据按上年的实际汇率或平均汇率折算）。

（2）对于功能货币是恶性通货膨胀经济中的货币、并且比较金额也被折算成恶性通货膨胀经济中的货币的实体而言，所有金额（包括资产负债表和收益表项目）都按最近列报的资产负债表的期末汇率进行折算（即根据期后物价水平变动进行调整后的上年比较数据，按本年期末汇率折算）。

（3）对于功能货币是恶性通货膨胀经济中的货币、但比较期间金额被折算成非恶性通货膨胀经济中的货币的实体而言，所有金额即为以前年度财务报表中列报的金额（即既不根据期后物价水平变动进行调整，也不根据期后汇率变动进行调整）。

这种折算方法既适用于为将其纳入报告实体财务报表而对国外经营的财务报表进行的折算，也适用于将实体的财务报表折算成一种不同的列报货币。

●按《解释公告第30号——报告货币：从计量货币到列报货币的折算》的规定，在使用的折算方法不同于前两段中所描述的方法或者按功能货币或列报货币之外的货币列示其他补充信息（诸如整套财务报表的摘录）的情况下，要求披露的信息大部分已包括在IAS21中。

●撤销《解释公告第11号——外汇：严重货币贬值所导致的损失的资本化》。

这是由于上文提到的IAS21第21段允许选择的处理方法被建议撤销并且SIC-11又是对该方法的解释。

●撤销《解释公告第19号——报告货币：IAS21和IAS29下财务报表的计量与列报》和《解释公告第30号——报告货币：从计量货币到列报货币的折算》，并且将其（受上述变动影响的）规定并入修订后的IAS21。

本征求意见稿对国际会计准则第21号的改动很大。

因此，为了便于阅读，本征求意见稿以“清样稿”的形式而不是“标记”改动的形式列示。

目录对国际会计准则第21号——汇率变动的影响（200X年修订）目的范围………………………………………………………………………………段落1- 5定义 (6)对定义的详细说明………………………………………………………………………7-1 4 功能货币………………………………………………………………………………7-1 2 对国外经营的投资净额…………………………………………………………………1 3 货币性项目………………………………………………………………………………1 4 本准则规定方法的摘要…………………………………………………………15-17 按功能货币报告外币交易……………………………………………………18-35 初始确认………………………………………………………………………………18-20 在以后资产负债表日的报告………………………………………………………21-24 汇兑差额的确认……………………………………………………………………25-3 2 实体功能货币的变动……………………………………………………………………33-3 5 功能货币以外的列报货币的使用…………………………………………36-47 折算为列报货币……………………………………………………………………36-4 1国外经营的折算..............................................................................42-4 5 国外经营的处置..............................................................................46-47 所有汇兑差额的纳税影响 (48)披露...................................................................................................49-5 5 生效日期 (56)附录：结论依据（200X修订版）国际会计准则第21号——汇率变动的影响(200X年修订)本准则中以粗体标示的段落，应与本准则中的背景资料和实施指南以及《国际会计准则公告前言》的内容一并阅读。

国际会计准则不拟应用于不重要的项目（参见《前言》第12段）。

目的实体的外币活动可能有两种方式，它可能进行外币交易或拥有国外经营。

另外，实体可能按外币列报其财务报表。

本准则旨在规定如何将外币交易和国外经营反映在实体的财务报表中，以及如何将财务报表折算成列报货币。

主要问题是使用何种汇率或哪几种货币以及如何在财务报表中报告汇率变动的影响。

范围1．本准则适用于：1（1）外币交易和余额的会计核算，但不包括《国际会计准则第39号——金融工具：确认和计量》范围内的衍生工具交易和余额；（2）对国外经营的经营成果和财务状况所进行的折算。

这些财务报表通过合并、比例合并或通过权益法包括在实体的财务报表中；（3）将实体的经营成果和财务状况折算成列报货币。

2．《国际会计准则第39号——金融工具：确认和计量》涉及许多外币衍生工具的会计处理，因此这些内容被排除在本准则范围以外。

但是，那些未包括在IAS39范围内的外币衍生工具（例如一些嵌入其他合约的外币衍生工具）则包括在本准则范围内。

此外，如果实体的财务报表包含衍生工具和其他金融工具的金额，则在以外币列报的财务报表中对这些金额进行的折算由本准则规范。

3．本准则不涉及外币项目的套期会计，包括对国外经营的投资净额进行套期。

套期会计由《国际会计准则第39号——金融工具：确认和计量》规范。

4．本准则涉及实体的以外币列报的财务报表，并对由此形成的财务报表被描述为遵循了国际财务报告准则进行了规定。

如果将财务信息折算为外币不能满足这些要求，本准则1同时参见《解释公告第7号—引入欧元》。

具体说明了应披露的信息。

5．本准则不涉及现金流量表中由外币交易形成的现金流量的列报或国外经营现金流量的折算问题（参见《国际会计准则第7号－现金流量表》）。

定义6. 本准则使用的下列术语，其含义为：功能货币，指实体经营所处的主要经济环境中的货币。

外币，指实体功能货币以外的货币。

列报货币，指列报财务报表的货币。

汇率，指两种货币兑换的比率。

即期汇率，指立即交割的汇率。

期末汇率，指资产负债表日的即期汇率。

汇兑差额，指以不同的汇率将一定数量单位的一种货币折算成另外一种货币而产生的差额。

国外经营，指经营场所或经营活动在报告实体所在国以外的国家或采用报告实体所使用货币以外的货币的子公司、联营企业、合营企业或报告实体的分支机构等实体。

对国外经营的投资净额，指报告实体在国外经营净资产中享有的权益金额。