第七讲国际会计准则

合集下载

国际会计准则ppt课件

➢ 2、1997年国际会计准则委员会成立了常设的准则解释委员会，不时地对现行国际会计准则可能产生歧义的方面进行解释。
➢ 3、1998年12月，随着《国际会计准则39号金融工具：确认与计量》的通过，制定核心准则的计划宣告完成，1999年IOSCO开始了对核心准则的审核。
➢ 4、2000年5月17日IOSCO全部通过了40个核心准则项目，批准跨国证券发行和上市的公司使用国际会计准则，此举标志着全球财务报告协调化的一个里程碑。
二、国际会计准则的基本构成
➢第三部分负债 IAS 10资产负债表日后事项 IAS 12 所得税 IAS 17 租赁 IAS 19 雇员福利 IAS 37 准备，或有负债及或有资产
二、国际会计准则的基本构成
➢第四部分企业合并涉及的准则 IFRS 3 企业合并 IAS 28 联营中的投资 IAS 31 合营中的权益 IAS 21 汇率变动的影响 IAS 27 合并财务报表和单独财务报表 IAS 29 在恶性通货膨胀经济中的财务报告
➢ 2、到了20世纪80年代末，世界经济一体化发展对国际会计协调的需求明显增加，国际会计准则在会计政策选择上的多样性问题变得非常突出，从而遭致国际社会非议。
2、提高财务报表的可比性阶段(1989—1994)
➢ 1、1989公布了准则草案第32号——《财务报表可比性》，其基本内容是：在已公布的国际会计准则中，对于同一会计事项尽量减少可选择的处理方法。
二、国际会计准则的基本构成
➢第五部分财务报表的列报表与披露 IFRS 5 持有待售的非流动资产和终止经营 IAS 1 财务报表的列报 IAS 7 现金流量表 IAS 8 会计政策、会计估计变更和差错 IAS 14 分部报告 IAS 24 关联方披露 IAS 33 每股权益 IAS 34 中期财务报告

《国际会计准则》课件

现状：国际会计准则已成为全球范围内广泛使用的会计准则，被许多国家采用或参考
国际会计准则的目标和原则
目标：提高财务报告的质量和可比性，促进国际资本市场的发展
原则：遵循国际会计准则理事会（IASB）制定的国际财务报告准则（IFRS）
适用范围：适用于全球范围内的上市公司和跨国公司
实施方式：通过各国会计准则制定机构（如美国财务会计准则委员会（FASB））的认可和实施，确保国际会计准则的广泛应用和执行。
每股收益
定义：每股收益是指公司净利润除以发行在外的普通股股数的比率
计算公式：每股收益=净利润/ 发行在外的普通股股数
重要性：每股收益是衡量公司盈利能力的重要指标之一
影响因素：每股收益受到净利润、发行在外的普通股股数等因素的影响
分部报告
概述：分部报告是国际会计准则的重要内容之一，旨在提供更全面、准确的球资本市场的效率，因为投资者可以更容易地做出投资决策。
国际会计准则对企业的挑战和影响
财务报告的统一性：需要企业调整财务报告格式和内容，以符合国际会计准则的要求
成本增加：企业需要投入更多的资源和成本，以适应国际会计准则的要求
添加标题
添加标题
添加标题
添加标题
金融工具
定义：金融工具是指企业为了筹集资金而发行的各种证券、票据等
国际会计准则对金融工具的分类：分为权益工具和债务工具
权益工具：包括股票、优先股等，其特点是投资者享有企业的所有权和收益权
债务工具：包括债券、贷款等，其特点是投资者享有企业的债权和利息权
国际会计准则对金融工具的计量和披露要求：包括公允价值计量、风险管理、信息披露等

国际会计准则

国际会计准则的发展历程
01 1973年，国际会计准则委员会成立，开始制定国际会计准则
02
1980年代，国际会计准则委员会发布了一系列国际会计准则，涵盖了资产、负债、权益、收入、费用等方面
03
1990年代，国际会计准则委员会对已有的国际会计准则进行了修订和完善，并发布了一系列新的国际会计准则
04
2001年，国际会计准则委员会重组为国际会计准则理事会（IASB），开始更积极地推动国际会计准则的全球应用
• 20世纪60年代，随着国际贸易和资本流动的加剧，各国之间的会计差异成为了一个问题 • 为了解决这一问题，国际会计准则委员会开始制定国际会计准则
• 国际会计准则是一套国际通用的会计标准，旨在为全球范围内的企业和个人提供一套统一的会计标准 • 国际会计准则旨在促进国际间会计信息的可比性和透明度
国际会计准则对各国会计准则的启示
• 国际会计准则为各国会计准则的制定和实施提供了有益的参考和借鉴 • 国际会计准则有助于提高各国会计准则的质量和可比性，促进全球经济发展
国际会计准则在全球范围内的推广与实施
国际会计准则在全球范围内的推广
• 国际会计准则在全球范围内得到了广泛的认可和推广，越来越多的国家和地区开始采用国际会计准则 • 国际会计准则在全球范围内的推广受到国际组织、政府机构、企业等各方面的支持
05
2011年，国际会计准则理事会发布了国际财务报告准则第1号（IFRS 1），标志着国际会计准则的全新框架的建立
国际会计准则的制定与修订
01 国际会计准则的制定
• 国际会计准则的制定过程包括起草、征求意见、修订和发布等步骤 • 国际会计准则的制定充分考虑了国际视野和实际应用
02 国际会计准则的修订

国际会计准则中文

前言世界上许多企业都编制并且向外部使用者呈报财务报表。

虽然这些财务报表在国与国之间看上去可能相同，但实际上却存在着差别。

这种差别可能是由于各种社会、经济和法律环境的不同所引起的，同时也可能是由于不同的国家在制定国家级标准时考虑到财务报表不同使用者的需要所引起的。

这些不同的环境，导致了财务报表要素亦即资产、负债、权益、收益和费用等不同定义的使用，同时还导致了使用不同的标准确认财务报表中的项目以及对不同计量基础的取舍。

财务报表的范围和财务报表中的揭示内容，亦受到影响。

国际会计准则委员会受命通过寻求协调与编制和呈报财务报表有关的规定、会计准则和程序，来缩小这些差别。

它认为，寻求进一步协调的最好办法，是将注意力集中在为了提供对经济决策有用的信息而编制的财务报表之上。

国际会计准则委员会理事会认为，为了这种目的而编制的财务报表，可以满足大多数使用者的共同需要。

这是因为几乎所有的使用者都要作经济决策，例如：（l）决定何时购入、持有或出售一项权益性投资；（2）评价管理当局的保管或受托责任；（3）评价企业向其职工支付工资和提供其他利益的能力；（4）评价对企业贷款的保险程度；（5）决定税务政策；（6）决定可分配利润和股利；（7）编制和使用国民收入统计指标；（8）管理企业的活动。

然而，理事会认为，各国政府特别有可能为了自己的目的而规定不同的或额外的要求。

但是这些要求不应当影响为其他使用者的利益而公布的财务报表，除非这些要求也能满足那些其他使用者的需要。

财务报表最通常是根据以可收回的历史成本为基础的会计模式和名义财务资本保全的概念加以编制的。

虽然目前尚无要求变动的一致意见，为了达到提供对经济决策有用的信息的目的，其他的模式和概念可能更为适合。

本结构则是为了适用于一系列的会计模式以及资本和资本保全的概念加以设计的。

引言目的和地位1．本结构确立了为外部使用者编制和呈报财务报表所依据的概念。

本结构的目的是：（l）帮助国际会计准则委员会理事会制定将来的国际会计准则，并对现有的国际会计准则加以复审；（2）为减少国际会计准则所允许的备选会计处理方法的数目提供基础，藉以协助国际会计准则委员会理事会促进协调与编报财务报表有关的规定、会计准则和程序；（3）帮助国家级准则制定团体发展国家级准则；（4）帮助财务报表编制者应用国际会计准则和处理尚待列作国际会计准则题目的问题；（5）帮助审计师形成关于财务报表是否符合国际会计准则的意见；（6）帮助使用者理解按国际会计准则编制的财务报表中所包含的信息；（7）向关心国际会计准则委员会工作的人们提供关于制定国际会计准则的方法的资料。

国际会计准则第7号

IAS7 International Accounting Standard7Cash Flow StatementsThis version includes amendments resulting from new and amended IFRSs issued up to 31December2004.஽IASCF675IAS7C ONTENTSparagraphs INTERNATIONAL ACCOUNTING STANDARD7CASH FLOW STATEMENTSOBJECTIVESCOPE1–3 BENEFITS OF CASH FLOW INFORMATION4–5 DEFINITIONS6–9 Cash and cash equivalents7–9 PRESENTATION OF A CASH FLOW STATEMENT10–17 Operating activities13–15 Investing activities16 Financing activities17 REPORTING CASH FLOWS FROM OPERATING ACTIVITIES18–20 REPORTING CASH FLOWS FROM INVESTING AND FINANCING ACTIVITIES21 REPORTING CASH FLOWS ON A NET BASIS22–24 FOREIGN CURRENCY CASH FLOWS25–28 INTEREST AND DIVIDENDS31–34 TAXES ON INCOME35–36 INVESTMENTS IN SUBSIDIARIES,ASSOCIATES AND JOINT VENTURES37–38 ACQUISITIONS AND DISPOSALS OF SUBSIDIARIES AND OTHER BUSINESSUNITS39–42 NON–CASH TRANSACTIONS43–44 COMPONENTS OF CASH AND CASH EQUIVALENTS45–47 OTHER DISCLOSURES48–52 EFFECTIVE DATE53 APPENDICESA Cash flow statement for an entity other than a financial institutionB Cash flow statement for a financial institution676஽IASCFIAS7 International Accounting Standard7Cash Flow Statements(IAS7)is set out in paragraphs1–53.All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.IAS7should 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.஽IASCF677IAS7International Accounting Standard7Cash Flow StatementsObjectiveInformation about the cash flows of an entity is useful in providing users offinancial statements with a basis to assess the ability of the entity to generate cashand cash equivalents and the needs of the entity to utilise those cash flows.The economic decisions that are taken by users require an evaluation of the abilityof an entity to generate cash and cash equivalents and the timing and certainty oftheir generation.The objective of this Standard is to require the provision of information about thehistorical changes in cash and cash equivalents of an entity by means of a cashflow statement which classifies cash flows during the period from operating,investing and financing activities.Scope1An entity shall prepare a cash flow statement in accordance with the requirements of this Standard and shall present it as an integral part of itsfinancial statements for each period for which financial statements arepresented.2This Standard supersedes IAS7Statement of Changes in Financial Position,approved in July1977.3Users of an entity’s financial statements are interested in how the entity generates and uses cash and cash equivalents.This is the case regardless of the nature of theentity’s activities and irrespective of whether cash can be viewed as the product ofthe entity,as may be the case with a financial institution.Entities need cash foressentially the same reasons however different their principal revenue-producingactivities might be.They need cash to conduct their operations,to pay theirobligations,and to provide returns to their investors.Accordingly,this Standardrequires all entities to present a cash flow statement.Benefits of cash flow information4A cash flow statement,when used in conjunction with the rest of the financial statements,provides information that enables users to evaluate the changes in netassets of an entity,its financial structure(including its liquidity and solvency)andits ability to affect the amounts and timing of cash flows in order to adapt tochanging circumstances and opportunities.Cash flow information is useful inassessing the ability of the entity to generate cash and cash equivalents andenables users to develop models to assess and compare the present value of thefuture cash flows of different entities.It also enhances the comparability of thereporting of operating performance by different entities because it eliminates theeffects of using different accounting treatments for the same transactions andevents.678஽IASCFIAS75Historical cash flow information is often used as an indicator of the amount, timing and certainty of future cash flows.It is also useful in checking theaccuracy of past assessments of future cash flows and in examining therelationship between profitability and net cash flow and the impact of changingprices.Definitions6The following terms are used in this Standard with the meanings specified: Cash comprises cash on hand and demand deposits.Cash equivalents are short-term,highly liquid investments that are readilyconvertible to known amounts of cash and which are subject to aninsignificant risk of changes in value.Cash flows are inflows and outflows of cash and cash equivalents.Operating activities are the principal revenue-producing activities of the entityand other activities that are not investing or financing activities.Investing activities are the acquisition and disposal of long-term assets andother investments not included in cash equivalents.Financing activities are activities that result in changes in the size andcomposition of the contributed equity and borrowings of the entity.Cash and cash equivalents7Cash equivalents are held for the purpose of meeting short-term cash commitments rather than for investment or other purposes.For an investment toqualify as a cash equivalent it must be readily convertible to a known amount ofcash and be subject to an insignificant risk of changes in value.Therefore,aninvestment normally qualifies as a cash equivalent only when it has a shortmaturity of,say,three months or less from the date of acquisition.Equityinvestments are excluded from cash equivalents unless they are,in substance,cash equivalents,for example in the case of preferred shares acquired within ashort period of their maturity and with a specified redemption date.8Bank borrowings are generally considered to be financing activities.However,in some countries,bank overdrafts which are repayable on demand form an integralpart of an entity’s cash management.In these circumstances,bank overdrafts areincluded as a component of cash and cash equivalents.A characteristic of suchbanking arrangements is that the bank balance often fluctuates from beingpositive to overdrawn.9Cash flows exclude movements between items that constitute cash or cash equivalents because these components are part of the cash management of anentity rather than part of its operating,investing and financing activities.Cash management includes the investment of excess cash in cash equivalents.Presentation of a cash flow statement10The cash flow statement shall report cash flows during the period classified by operating,investing and financing activities.஽IASCF679IAS711An entity presents its cash flows from operating,investing and financing activities in a manner which is most appropriate to its business.Classification by activityprovides information that allows users to assess the impact of those activities onthe financial position of the entity and the amount of its cash and cashequivalents.This information may also be used to evaluate the relationshipsamong those activities.12A single transaction may include cash flows that are classified differently.For example,when the cash repayment of a loan includes both interest andcapital,the interest element may be classified as an operating activity and thecapital element is classified as a financing activity.Operating activities13The amount of cash flows arising from operating activities is a key indicator of the extent to which the operations of the entity have generated sufficient cash flowsto repay loans,maintain the operating capability of the entity,pay dividends andmake new investments without recourse to external sources of financing.Information about the specific components of historical operating cash flows isuseful,in conjunction with other information,in forecasting future operatingcash flows.14Cash flows from operating activities are primarily derived from the principal revenue-producing activities of the entity.Therefore,they generally result fromthe transactions and other events that enter into the determination of profit orloss.Examples of cash flows from operating activities are:(a)cash receipts from the sale of goods and the rendering of services;(b)cash receipts from royalties,fees,commissions and other revenue;(c)cash payments to suppliers for goods and services;(d)cash payments to and on behalf of employees;(e)cash receipts and cash payments of an insurance entity for premiums andclaims,annuities and other policy benefits;(f)cash payments or refunds of income taxes unless they can be specificallyidentified with financing and investing activities;and(g)cash receipts and payments from contracts held for dealing or tradingpurposes.Some transactions,such as the sale of an item of plant,may give rise to a gain orloss which is included in the determination of profit or loss.However,the cashflows relating to such transactions are cash flows from investing activities.15An entity may hold securities and loans for dealing or trading purposes,in which case they are similar to inventory acquired specifically for resale.Therefore,cashflows arising from the purchase and sale of dealing or trading securities areclassified as operating activities.Similarly,cash advances and loans made byfinancial institutions are usually classified as operating activities since they relateto the main revenue-producing activity of that entity.680஽IASCFIAS7Investing activities16The separate disclosure of cash flows arising from investing activities is important because the cash flows represent the extent to which expenditures have beenmade for resources intended to generate future income and cash flows.Examplesof cash flows arising from investing activities are:(a)cash payments to acquire property,plant and equipment,intangibles andother long-term assets.These payments include those relating to capitaliseddevelopment costs and self-constructed property,plant and equipment;(b)cash receipts from sales of property,plant and equipment,intangibles andother long-term assets;(c)cash payments to acquire equity or debt instruments of other entities andinterests in joint ventures(other than payments for those instrumentsconsidered to be cash equivalents or those held for dealing or tradingpurposes);(d)cash receipts from sales of equity or debt instruments of other entities andinterests in joint ventures(other than receipts for those instrumentsconsidered to be cash equivalents and those held for dealing or tradingpurposes);(e)cash advances and loans made to other parties(other than advances andloans made by a financial institution);(f)cash receipts from the repayment of advances and loans made to otherparties(other than advances and loans of a financial institution);(g)cash payments for futures contracts,forward contracts,option contracts andswap contracts except when the contracts are held for dealing or tradingpurposes,or the payments are classified as financing activities;and(h)cash receipts from futures contracts,forward contracts,option contracts andswap contracts except when the contracts are held for dealing or tradingpurposes,or the receipts are classified as financing activities.When a contract is accounted for as a hedge of an identifiable position,the cashflows of the contract are classified in the same manner as the cash flows of theposition being hedged.Financing activities17The separate disclosure of cash flows arising from financing activities is important because it is useful in predicting claims on future cash flows by providers ofcapital to the entity.Examples of cash flows arising from financing activities are:(a)cash proceeds from issuing shares or other equity instruments;(b)cash payments to owners to acquire or redeem the entity’s shares;(c)cash proceeds from issuing debentures,loans,notes,bonds,mortgages andother short or long-term borrowings;(d)cash repayments of amounts borrowed;and(e)cash payments by a lessee for the reduction of the outstanding liabilityrelating to a finance lease.஽IASCF681IAS7Reporting cash flows from operating activities18An entity shall report cash flows from operating activities using either:(a)the direct method,whereby major classes of gross cash receipts andgross cash payments are disclosed;or(b)the indirect method,whereby profit or loss is adjusted for the effectsof transactions of a non-cash nature,any deferrals or accruals of pastor future operating cash receipts or payments,and items of income orexpense associated with investing or financing cash flows.19Entities are encouraged to report cash flows from operating activities using the direct method.The direct method provides information which may be useful inestimating future cash flows and which is not available under the indirectmethod.Under the direct method,information about major classes of gross cashreceipts and gross cash payments may be obtained either:(a)from the accounting records of the entity;or(b)by adjusting sales,cost of sales(interest and similar income and interestexpense and similar charges for a financial institution)and other items inthe income statement for:(i)changes during the period in inventories and operating receivables andpayables;(ii)other non-cash items;and(iii)other items for which the cash effects are investing or financing cash flows.20Under the indirect method,the net cash flow from operating activities is determined by adjusting profit or loss for the effects of:(a)changes during the period in inventories and operating receivables andpayables;(b)non-cash items such as depreciation,provisions,deferred taxes,unrealisedforeign currency gains and losses,undistributed profits of associates,andminority interests;and(c)all other items for which the cash effects are investing or financing cashflows.Alternatively,the net cash flow from operating activities may be presented underthe indirect method by showing the revenues and expenses disclosed in theincome statement and the changes during the period in inventories and operatingreceivables and payables.Reporting cash flows from investing and financing activities21An entity shall report separately major classes of gross cash receipts and gross cash payments arising from investing and financing activities,exceptto the extent that cash flows described in paragraphs22and24arereported on a net basis.682஽IASCFIAS7 Reporting cash flows on a net basis22Cash flows arising from the following operating,investing or financing activities may be reported on a net basis:(a)cash receipts and payments on behalf of customers when the cashflows reflect the activities of the customer rather than those of theentity;and(b)cash receipts and payments for items in which the turnover is quick,the amounts are large,and the maturities are short.23Examples of cash receipts and payments referred to in paragraph22(a)are:(a)the acceptance and repayment of demand deposits of a bank;(b)funds held for customers by an investment entity;and(c)rents collected on behalf of,and paid over to,the owners of properties.Examples of cash receipts and payments referred to in paragraph22(b)areadvances made for,and the repayment of:(a)principal amounts relating to credit card customers;(b)the purchase and sale of investments;and(c)other short-term borrowings,for example,those which have a maturityperiod of three months or less.24Cash flows arising from each of the following activities of a financial institution may be reported on a net basis:(a)cash receipts and payments for the acceptance and repayment ofdeposits with a fixed maturity date;(b)the placement of deposits with and withdrawal of deposits from otherfinancial institutions;and(c)cash advances and loans made to customers and the repayment ofthose advances and loans.Foreign currency cash flows25Cash flows arising from transactions in a foreign currency shall be recorded in an entity’s functional currency by applying to the foreigncurrency amount the exchange rate between the functional currency andthe foreign currency at the date of the cash flow.26The cash flows of a foreign subsidiary shall be translated at the exchange rates between the functional currency and the foreign currency at the datesof the cash flows.27Cash flows denominated in a foreign currency are reported in a manner consistent with IAS21Accounting for the Effects of Changes in Foreign Exchange Rates.This permits the use of an exchange rate that approximates the actual rate.For example,a weighted average exchange rate for a period may be used forrecording foreign currency transactions or the translation of the cash flows of a஽IASCF683IAS7foreign subsidiary.However,IAS21does not permit use of the exchange rate atthe balance sheet date when translating the cash flows of a foreign subsidiary.28Unrealised gains and losses arising from changes in foreign currency exchange rates are not cash flows.However,the effect of exchange rate changes on cash andcash equivalents held or due in a foreign currency is reported in the cash flowstatement in order to reconcile cash and cash equivalents at the beginning andthe end of the period.This amount is presented separately from cash flows fromoperating,investing and financing activities and includes the differences,if any,had those cash flows been reported at end of period exchange rates.29[Deleted]30[Deleted]Interest and dividends31Cash flows from interest and dividends received and paid shall each be disclosed separately.Each shall be classified in a consistent manner fromperiod to period as either operating,investing or financing activities.32The total amount of interest paid during a period is disclosed in the cash flow statement whether it has been recognised as an expense in the income statementor capitalised in accordance with the allowed alternative treatment in IAS23Borrowing Costs.33Interest paid and interest and dividends received are usually classified as operating cash flows for a financial institution.However,there is no consensus onthe classification of these cash flows for other entities.Interest paid and interestand dividends received may be classified as operating cash flows because theyenter into the determination of profit or loss.Alternatively,interest paid andinterest and dividends received may be classified as financing cash flows andinvesting cash flows respectively,because they are costs of obtaining financialresources or returns on investments.34Dividends paid may be classified as a financing cash flow because they are a cost of obtaining financial resources.Alternatively,dividends paid may be classified as acomponent of cash flows from operating activities in order to assist users todetermine the ability of an entity to pay dividends out of operating cash flows. Taxes on income35Cash flows arising from taxes on income shall be separately disclosed and shall be classified as cash flows from operating activities unless they can bespecifically identified with financing and investing activities.36Taxes on income arise on transactions that give rise to cash flows that are classified as operating,investing or financing activities in a cash flow statement.While tax expense may be readily identifiable with investing or financingactivities,the related tax cash flows are often impracticable to identify and mayarise in a different period from the cash flows of the underlying transaction.Therefore,taxes paid are usually classified as cash flows from operating activities.However,when it is practicable to identify the tax cash flow with an individualtransaction that gives rise to cash flows that are classified as investing or 684஽IASCFIAS7financing activities the tax cash flow is classified as an investing or financingactivity as appropriate.When tax cash flows are allocated over more than oneclass of activity,the total amount of taxes paid is disclosed.Investments in subsidiaries,associates and joint ventures37When accounting for an investment in an associate or a subsidiary accounted for by use of the equity or cost method,an investor restricts its reporting in the cashflow statement to the cash flows between itself and the investee,for example,todividends and advances.38An entity which reports its interest in a jointly controlled entity(see IAS31 Interests in Joint Ventures)using proportionate consolidation,includes in itsconsolidated cash flow statement its proportionate share of the jointly controlledentity’s cash flows.An entity which reports such an interest using the equitymethod includes in its cash flow statement the cash flows in respect of itsinvestments in the jointly controlled entity,and distributions and other paymentsor receipts between it and the jointly controlled entity.Acquisitions and disposals of subsidiaries and other business units39The aggregate cash flows arising from acquisitions and from disposals of subsidiaries or other business units shall be presented separately andclassified as investing activities.40An entity shall disclose,in aggregate,in respect of both acquisitions and disposals of subsidiaries or other business units during the period each ofthe following:(a)the total purchase or disposal consideration;(b)the portion of the purchase or disposal consideration discharged bymeans of cash and cash equivalents;(c)the amount of cash and cash equivalents in the subsidiary or businessunit acquired or disposed of;and(d)the amount of the assets and liabilities other than cash or cashequivalents in the subsidiary or business unit acquired or disposed of,summarised by each major category.41The separate presentation of the cash flow effects of acquisitions and disposals of subsidiaries and other business units as single line items,together with theseparate disclosure of the amounts of assets and liabilities acquired or disposed of,helps to distinguish those cash flows from the cash flows arising from the otheroperating,investing and financing activities.The cash flow effects of disposals arenot deducted from those of acquisitions.42The aggregate amount of the cash paid or received as purchase or sale consideration is reported in the cash flow statement net of cash and cashequivalents acquired or disposed of.஽IASCF685IAS7Non–cash transactions43Investing and financing transactions that do not require the use of cash or cash equivalents shall be excluded from a cash flow statement.Suchtransactions shall be disclosed elsewhere in the financial statements in away that provides all the relevant information about these investing andfinancing activities.44Many investing and financing activities do not have a direct impact on current cash flows although they do affect the capital and asset structure of an entity.The exclusion of non-cash transactions from the cash flow statement is consistentwith the objective of a cash flow statement as these items do not involve cashflows in the current period.Examples of non-cash transactions are:(a)the acquisition of assets either by assuming directly related liabilities or bymeans of a finance lease;(b)the acquisition of an entity by means of an equity issue;and(c)the conversion of debt to equity.Components of cash and cash equivalents45An entity shall disclose the components of cash and cash equivalents and shall present a reconciliation of the amounts in its cash flow statementwith the equivalent items reported in the balance sheet.46In view of the variety of cash management practices and banking arrangements around the world and in order to comply with IAS1Presentation of FinancialStatements,an entity discloses the policy which it adopts in determining thecomposition of cash and cash equivalents.47The effect of any change in the policy for determining components of cash and cash equivalents,for example,a change in the classification of financialinstruments previously considered to be part of an entity’s investment portfolio,isreported in accordance with IAS8Accounting Policies,Changes in Accounting Estimatesand Errors.Other disclosures48An entity shall disclose,together with a commentary by management,the amount of significant cash and cash equivalent balances held by the entitythat are not available for use by the group.49There are various circumstances in which cash and cash equivalent balances held by an entity are not available for use by the group.Examples include cash andcash equivalent balances held by a subsidiary that operates in a country whereexchange controls or other legal restrictions apply when the balances are notavailable for general use by the parent or other subsidiaries.50Additional information may be relevant to users in understanding the financial position and liquidity of an entity.Disclosure of this information,together with acommentary by management,is encouraged and may include:686஽IASCFIAS7(a)the amount of undrawn borrowing facilities that may be available for futureoperating activities and to settle capital commitments,indicating anyrestrictions on the use of these facilities;(b)the aggregate amounts of the cash flows from each of operating,investingand financing activities related to interests in joint ventures reported usingproportionate consolidation;(c)the aggregate amount of cash flows that represent increases in operatingcapacity separately from those cash flows that are required to maintainoperating capacity;and(d)the amount of the cash flows arising from the operating,investing andfinancing activities of each reported industry and geographical segment(see IAS14Segment Reporting).51The separate disclosure of cash flows that represent increases in operating capacity and cash flows that are required to maintain operating capacity is usefulin enabling the user to determine whether the entity is investing adequately inthe maintenance of its operating capacity.An entity that does not investadequately in the maintenance of its operating capacity may be prejudicing futureprofitability for the sake of current liquidity and distributions to owners.52The disclosure of segmental cash flows enables users to obtain a better understanding of the relationship between the cash flows of the business as awhole and those of its component parts and the availability and variability ofsegmental cash flows.Effective date53This Standard becomes operative for financial statements covering periods beginning on or after1January1994.஽IASCF687。

会计职业道德第七讲

《会计职业道德》第七讲字体大小：打印讲义第四节国际会计职业道德的比较比较和借鉴历来是科学研究的有效方法。

由于不同国家经济发展程度、经济结构、文化传统等方面存在明显差异，从而对不同国家的会计职业道德产生了不同的影响。

一、会计职业道德的国际比较和借鉴虽然各个国家会计职业的性质是基本相同的，但由于各国的政治经济体制、文化背景、法律制度、教育水平等方面的不同，各国会计职业道德的规范也不尽相同。

现在只有美国和国际会计师联合会有正式的会计职业道德准则。

其他国家的会计职业道德规范均散见于其他法规和会计职业组织的要求之中。

（一）相同之处无论是美国模式，还是法国模式或是其他模式，会计作为提供财务信息的主体，其所服务的对象是广泛的。

正鉴于此，无论属于哪种模式的国家，会计职业道德都会包含了诚实正直、客观公正、有责任感的要求。

这实际上也是做人的标准。

任何职业都应具备这样的品质，特别是会计职业，更应如此。

（二）不同之处不同的模式必然会有所区别，这也是由于不同的会计环境造成的。

英国，强调会计人员的胜任能力；法国，要求用“真实与公允”的观点进行专业判断，只要被认为符合这一原则，即使会背离法律的规定，也可以接受。

在这种环境下，会计人员的能力特别重要，所需要的独立的职业判断也会非常多。

因此，“胜任性”理所当然会成为会计职业道德规范中相当重要的一条；日本，民族精神非常强烈，良心、义务、服从这些传统的道德观念深入人心，这些对会计职业道德的建立也会有明显的影响。

例如“正规簿记”规则，要求诚实、正直和遵守章法。

（三）各国会计职业道德制约机制的比较会计职业道德规范来源不同，其制约机制也必然有所差别。

行业自律型：职业主义特色较浓的国家，职业道德准则的制订和颁布机构就是会计职业团体，其制约能力很大程度上也来源于职业团体，属于行业自律型。

这样的制约机制在问题的处理过程中比较灵活，独立性很强，很少受其他组织的影响，便于适应不同情况的发生。

但是，在约束力、惩治力方面就会略显不足。

国际会计准则-课件

Eg. 采用先进先出法计算本期发出存货的实际成本及期末结存存货的实际成本。
收入存货发出存货结存存货 Nhomakorabea数量
1日
单价 5.1
金额
数量
单价
金额
数量
2000
单价
5 5.1
金额
10000
4日
5日 8日 10 日 22 31 日
3000
15300
2000 500 5 5.1 5.1 10000 2550
5000
2500 4500 2500 4500 2200
天津大学管理学院谭庆美
24
10000 36300 加权平均单位成本 5.14 2000 7000 本期发出材料成本 6800 5.14 34952 期末结存材料实际成本 2200 5.14 11308
天津大学管理学院谭庆美
①它们可能产生收益；
②它们能够可靠地计量。
2、建筑合同收入
建筑合同收入的确认条件：
合同的总收入能够可靠地计量；
与合同有关的经济利益可能流入企业；
在资产负债表日，完成合同的成本和合同完工进度能够可靠地计量；
归属于合同的成本可以清楚地认定并且可靠地计量。
3、建筑合同成本
建筑合同成本应包括：
25
移动加权平均法
以每次进货成本加上原有库存存货的成本，除以每次进货数量与原有库存存货的数量之和，计算加权平均单位成本，作为在下次进货之前计算各次发出存货成本的依据
加权平均期初结存存货的实际成本本次收入存货的实际成本期初存货的实际数量本次收入存货的实际数量单位成本
天津大学管理学院谭庆美
26

1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。

发表了42份“会计研究公报”
问题：“存在的就是合理的”，就事论事，缺乏前后一贯性，缺乏理论性、权威性
2021/3/29
2
一、会计准则的产生与发展
会计原则委员会（APB，1959-1973，15年）
隶属于AIA，18-21人组成，来自大会计师事务所合伙人、产业界、学术界及政府代表
研究会计假设、会计原则、应用原则的规则、其他研究
历史成本会计
公允价值会计
投入产出
价值和风险管理
可靠性优先பைடு நூலகம்相关性
相关性优先于可靠性
真实交易基础、真实价格假设性交易、虚拟价格
历史成本
公允价值
收入/费用观,IS为中心资产/负债观,BS为中心
间断性、实现或可实现连续性、经济价值变动
配比原则
报表要素
使用价值假设
使用价值或交换价值假设
审慎性原则
对称性原则
2021/3/29
10
三、国际会计准则（IAS）
性质：国际会计准则委员会是独立的民间组织，是制定高质量、易理解、操作性强的国际会计准则的领导机构。
目标：全世界企业及其它组织依照统一的会计准则编制财务报告。
一直与国家准则制定机构、证券监管机构、股票交易所、政府间组织、发展机构紧密合作，以实现它所提出的宏伟目标。
再一次将公允价值相关问题放在了“聚光灯”下
公允价值在会计准则中的应用
我国《企业会计准则-基本准则》规定：
• 公允价值——指在公平交易中，熟悉情况的双方自愿进行资产交换或债务清偿的金额。并且将历史成本、重置成本、可变现净值、现值和公允价值作为五种会计要素计量属性。
我国新企业会计准则涉及公允价值情况统计表
会（SEC）于2008年11月发布了采用国际准则的路线图
2021/3/29
16
三、国际会计准则（IAS）
我国1998年加入国际会计准则委员会
冯淑萍是国际会计准则委员会准则顾问理事会成员，张为国现为理事会成员中唯一的中国人
IASC要求2005年全球所有国家全部采用《国际会计准则》编制会计报表
第七讲国际会计准则
一、会计准则的产生与发展二、会计准则的性质三、国际会计准则四、国际会计准则面临的挑战：公允价值五、国际会计准则的动向六、国际会计准则的启示
2021/3/29
1
一、会计准则的产生与发展
会计程序委员会（CAP，1936-1959，24年）
隶属于美国会计师协会（AIA），7人组成，各大事务所合伙人，研究AIA提出的问题，确立可以参考的惯例
20世纪80年代，美国部分储蓄及房屋贷款机构曾
利用会计手段掩盖问题贷款，导致问题越积越多，最终导致400多家金融机构破产，导致房贷危机，迫使联邦政府从破产金融机构接管了约1600亿美元的房贷资产。
1990年9月，美国证券交易委员会（SEC）主席理查德.C.布瑞顿（Richard. C. Breeden）在美国参议院银行、住宅及都市事务委员会作证时指出，以
2021/3/29
9
三、国际会计准则（IAS）
战略：
20世纪70年代：与银行、国际会计师联合会、国际经贸组织等联系和合作，协调各国现有的会计准则。
20世纪80至90年代中期：引起更多的利益集团的注意，提高国际会计准则的地位，逐步形成规范现有会计实务的国际会计准则体系。
20世纪90年代中期至今：协调各国会计准则，增加会计信息可比性，建立从基础准则到核心准则的国际会计准则体系。
工作的独立性：
咨询委员会：政府、学校、大小企业、大小会计公司、投资人、债权人等构成，大约40人
财务会计基金会不干涉FASB的具体会计规则问题
财务会计基金会主要为FASB 筹措资金，不接受5万美元以上的单笔捐款
2021/3/29
6
一、会计准则的产生与发展
代表的广泛性程序的充分性
IASC于2001年改为IASB（International Accounting Standards Board），所发布的准则统一称为IFRS（ International Financial Reporting Standards）
2021/3/29
17
四、国际会计准则面临的挑战：公允价值
一种契约关系
契约的实质是信息—会计准则的不完全契约性质
一种公共资源
会计准则的稀缺性—垄断性—消费的非竞争性
2021/3/29
8
三、国际会计准则（IAS）
1973年6月在英国成立国际会计准则委员会（IASC），由澳大利亚、加拿大、法国、联邦德国、日本、墨西哥、荷兰、英国、美国 9国16个会计职业团体推动成立，总部设于英国伦敦，其成员己发展到143个会计职业组织。已经发布41个国际会计准则。
FASB由财务会计基金会任命，不由AICPA任命 FASB成员专职、有报酬，90年代年薪29万美元现在年薪：
美国州长：12万美元；国会议员：17万美元心脏移植医生：42万美元；麻醉医生：31万美
元
法学教授：14万美元；税务律师：21万美元
2021/3/29
5
一、会计准则的产生与发展
发布31项“意见书”，AIA要求偏离意见书的行为，应该在报表附注中说明，权威性得到提高
问题：不重视理论研究，缺乏系统性，不能迅速处理新问题，屈从于外部集团的压力，规则缺乏公允性（成员主要是会计师事务所合伙人）
2021/3/29
3
一、会计准则的产生与发展
财务会计准则委员会（FASB，1973-）
➢
会计实务的可操作性差，在市场不完备时，容易成
➢ 物价剧烈变动时，不能准确为利润操纵的工具；
反映真实收益
➢ 数据获取难度比较大。
会计理念的重大转变
会计理念
1.受托责任评价 2.信息质量特征 3.交易条件假设 4.计量属性选择 5.收益确定观念 6.收入确认特性 7.费用确认原则 8.估值假设选择 9.不确定性态度 10.业绩计量指标
选题—研究组研究—提出解决方法—社会公布—听证会—征求意见稿—社会公布—听证会—委员会作出决定（发布、修改、推迟或取消该准则等情况）
研究的理论性：研究制定财务会计概念框架（FC）
2021/3/29
7
二、会计准则的性质
一种会计规范
基本准则—具体准则—应用指南
一种产权制度
会计要素—会计假设—会计原则—会计环节
• 2006年2月 • 财政部颁布的新的企
业会计准则体系，将公允价值作为五种会计计量属性之一，在 38 项具体准则中 18 个准则直接涉及到公允价值的计量。
重新引入
公允价值在我国的评价
新会计准则是我国的“第二公允价值是新会计准则最大的
次会计革命”
“亮点”
社会各界的评论
是会计准则体系中最基础、最复杂、最重大和最迫切的会计理论和实践问题
公允价值：在计量日,市场参与者之间在有序的市场交易中,出售资产所获得的价格或清偿债务所出的价格。
公允价值会计（Fair Value Accounting，FVA）是指以市场价值或未来现金流量的现值作为资产和负债的主要计量属性的会计模式。
2021/3/29
18
四、国际会计准则面临的挑战：公允价值
2021/3/29
20
公允价值在我国实施的三个阶段
• 1997年到2000年 • 财政部大力提倡使
用公允价值，在十项具体准则中涉及公允价值的准则有债务重组、投资、非货币性交易、无形资产、固定资产和租赁等6项。
提倡
回避
• 2001年至2006年 • 财政部修订了债务重
组、非货币性交易和投资三项准则,强调了真实性和谨慎性，明确回避了公允价值。
金融危机
次贷危机
交易价格下跌
流动性不足
公允价值
提取资产减值准备
信贷紧缩
历史成本为基础的财务报告对于预防和化解金融
风险无济于事，首次提出应当以公允价值作为金融工具的计量基础。
2021/3/29
19
四、国际会计准则面临的挑战：公允价值
1991年10月，FASB正式接手制定这方面的准则，颁布了一系列旨在推动公允价值会计向前发展的财务会计准则。
2006年，美国财务会计准则委员会发布的SFAS157 号会计准则——公允价值计量，将公允价值会计推向了高潮。
2021/3/29
14
三、国际会计准则（IAS）
效果：
在20 世纪90年代中期以前，人们对国际会计准则批评的较多，认可的较少，批评意见主要集中在国际会计准则中对会计实务给了太多的选择余地，损害了会计报告的可比性，不利于会计信息质量的提高。
2021/3/29
15
三、国际会计准则（IAS）
效果：
已经有100多个国家或地区直接采用国际财务报告准则或与之趋同
欧盟、澳大利亚、香港等国家或地区早自2005年起开始采用国际准则。
加拿大、印度、韩国、日本等国家宣布自2011年起采用国际准则或与之趋同的计划
墨西哥宣布自2012年起上市公司采用国际准则美国也加紧了与国际准则的趋同进程，美国证券交易委员
如果说在上一轮储蓄和货款危机（20世纪80年代）中，会计处理被指责为没能真实和迅速地反映金融机构财务状况，那么在这一轮次贷危机中，会计处理却被指责为过于真实和迅速地反映金融机构财务状况。
2021/3/29
27
29
四、国际会计准则面临的挑战：公允价值
次贷危机——金融危机——全球金融危机
2021/3/29
12
三、国际会计准则（IAS）
机构
顾问委员会。成立于1995年，集中了来自会计职业界、企业界、其他财务报告使用者团体的高素质精英。主要负责:①复核评价理事会的战略和规划是否满足IASC成员的要求;②每年向理事会报告实现目标的运作过程的有效性;③促进会计职业团体、企业界、其他各集团参与IASC并接受国际会计准则;④审阅IASC的预算和财务报告。