最新国际会计准则ias7

合集下载

国际会计准则理事会《对〈国际会计准则第7号〉的修订(征求意见稿)》中文简介

国际会计准则理事会《披露动议——对〈国际会计准则第7号〉的修订（征求意见稿）》主要内容简介引言国际会计准则理事会（IASB）发布本征求意见稿对《国际会计准则第7号——现金流量表》进行修订。

在2011年的议程咨询中，国际会计准则理事会（以下简称“理事会”）收到了审议现有准则中的披露要求以及制定披露框架的建议。

为了补充理事会正在开展的财务报告概念框架项目的有关工作，理事会于2013年启动了披露动议项目。

披露动议项目由一系列正在开展的项目组成，旨在提高财务报表披露的有效性。

这一系列项目包括实施项目和研究项目，以及正在进行的探讨如何改进现有准则中列报和披露要求的相关活动。

对《国际会计准则第7号——现金流量表》修订的本征求意见稿是披露动议项目的组成部分。

建议的修订的目标如下：（1）改进向财务报表使用者提供的关于主体筹资活动的信息（不包括权益项目）；（2）改进有助于财务报表使用者理解主体流动性的披露。

为了满足第一个目标，理事会建议，对于现金流量表中已经或将被分类为筹资活动现金流量的相关各项目，主体应披露其在财务状况表中期初金额和期末金额的调节情况（不包括权益项目）。

这一规定将改进向投资者提供的关于主体报告期间内债务及债务变动的披露信息。

为了满足第二个目标，理事会建议扩展《国际会计准则第7号》对主体流动性的披露要求，并建议披露影响主体使用现金及现金等价物的限制，包括汇回境外现金及现金等价物产生的所得税负债。

本征求意见稿还包括对国际财务报告准则分类标准的建议修订，以反映《国际会计准则第7号》修订产生的影响。

这是理事会第一次在征求意见稿中纳入对国际财务报告准则分类标准的建议修订。

理事会计划根据收到的反馈意见来评估国际财务报告准则分类标准修订的形式、内容和时间。

意见征询国际会计准则理事会征集对本征求意见稿中所提建议的反馈意见，尤其是关于以下问题的意见。

反馈意见应当：（1）回答所述问题；（2）指明反馈意见相关的具体段落；（3）阐述清晰的理由；并且（4）提出国际会计准则理事会应当考虑的备选方法（如有的话）。

国际会计准则（1～41）中英文目录对照

国际会计准则（1～41）中英文目录对照国际会计准则（1～41）中英文目录对照1.IAS1：Presentation of Financial Statements《IAS1——财务报表的列报》2.IAS2：Inventories《IAS2——存货》3.IAS3：Consolidated Financial Statements《IAS3——合并财务报表》（已被IAS27和IAS28取代）4.IAS4：Depreciation Accounting《IAS4——折旧会计》（已被IAS16、IAS22和IAS38取代）5.IAS5：Information to Be Disclosed in Financial Statements《IAS5——财务报表中披露的信息》（已被IAS1取代）6.IAS6：Accounting Responses to Changing Prices《IAS6——物价变动会计》（已被IAS15取代）7.IAS7：Cash Flow Statements《IAS7——现金流量表》8.IAS8：Accounting Policies, Changes in Accounting Estimates and Errors 《IAS8——当期净损益、重大差错和会计政策变更》9.IAS9：Accounting for Research and Development Activities《IAS9——研发活动会计》（已被IAS38取代）10.IAS10：Events after the Balance Sheet Date《IAS10——资产负债表日后事项》11.IAS11：Construction Contracts《IAS11——建造合同》12.IAS12：Income Taxes《IAS12——所得税》13.IAS13：Presentation of Current Assets and Current Liabilities 《IAS13——流动资产和流动负债的列报》（已被IAS1取代）14.IAS14：Segment Reporting《IAS14——分部报告》15.IAS15：Information Reflecting the Effects of Changing Prices《IAS15——反映物价变动影响的信息》（2003年已被撤销）16.IAS16：Property, Plant and Equipment《IAS16——不动产、厂场和设备》17.IAS17：Leases《IAS17——租赁》18.IAS18：Revenue《IAS18——收入》19.IAS19：Employee Benefits《IAS19——雇员福利》20.IAS20：Accounting for Government Grants and Disclosure of Government Assistance《IAS20——政府补助会计和政府援助的披露》21.IAS21：The Effects of Changes in Foreign Exchange Rates《IAS21——汇率变动的影响》22.IAS22：Business Combinations《IAS22——企业合并》（已被IFRS3取代）23.IAS23：Borrowing Costs《IAS23——借款费用》24.IAS24：Related Party Disclosures《IAS24——关联方披露》25.IAS25：Accounting for Investments《IAS25——投资会计》（已被IAS39 和IAS40取代）26.IAS26：Accounting and Reporting by Retirement Benefit Plans《IAS26——退休福利计划的会计和报告》27.IAS27：Consolidated and Separate Financial Statements《IAS27——合并财务报表及对子公司投资会计》28.IAS28：Investments in Associates《IAS28——对联合企业投资会计》29.IAS29：Financial Reporting in Hyperinflationary Economies《IAS29——恶性通货膨胀经济中的财务报告》30.IAS30：Disclosures in the Financial Statements of Banks and Similar Financial Institutions《IAS30——银行和类似金融机构财务报表中的披露》31.IAS31：Interests in Joint Ventures《IAS31——合营中权益的财务报告》32.IAS32：Financial Instruments: Disclosure and Presentation《IAS32——金融工具：披露和列报》33.IAS33：Earnings per Share《IAS33——每股收益》34.IAS34：Interim Financial Reporting《IAS34——中期财务报告》35.IAS35：Discontinuing Operations《IAS35——终止经营》（已被IFRS5取代）36.IAS36：Impairment of Assets《IAS36——资产减值》37.IAS37：Provisions, Contingent Liabilities and Contingent Assets 《IAS37——准备、或有负债和或有资产》38.IAS38：Intangible Assets《IAS38——无形资产》39.IAS39：Financial Instruments: Recognition and Measurement《IAS39——金融工具：确认和计量》40.IAS40：Investment Property《IAS40——投资性房地产》41.IAS41：Agriculture《IAS41——农业》国际会计准则中文版文件格式：Pdf可复制性：可复制TAG标签：会计学点击次数：更新时间：2010-03-30 15:23介绍国际会计准则中文版，国际会计准则在2008年做了更新，中文版不知道是否同步更新，这个对于会计从业人员的帮助很大，在网上找了很久中文版都是2003的老版本，不知道楼主上传的版本对我是否有用。

国际会计准则国际财务报告准则(IFRS)和国际会计准则(IAS)等用于规范全球范围内的财务报告

国际会计准则国际财务报告准则（IFRS）和国际会计准则（IAS）等用于规范全球范围内的财务报告财务报告是一个组织展示其财务状况和业绩的重要手段。

为了保证财务报告的准确性、可比性和透明度，国际会计准则国际财务报告准则（IFRS）和国际会计准则（IAS）等被广泛采用用于规范全球范围内的财务报告。

本文将探讨IFRS和IAS对全球财务报告的规范作用。

一、IFRS和IAS的概述IFRS和IAS是由国际财务报告准则理事会（International Accounting Standards Board）发布的一系列国际财务报告准则。

IFRS用于比较规模较大、有公开责任的机构，而IAS则用于规模较小的机构。

这些准则旨在提供全球范围内的一致性、可比性和可理解性的财务报告。

二、IFRS和IAS的优势1. 提升财务报告的可比性：IFRS和IAS标准的一致应用有助于不同国家和地区的企业之间进行跨境比较，从而提升了财务报告的可比性。

这促进了全球范围内的投资者和利益相关者对企业的了解和评估。

2. 提高财务报告的透明度：IFRS和IAS的规范要求企业披露更加全面和清晰的财务信息，包括关键的会计政策、估计和判断。

这有助于减少信息不对称，增加投资者对企业决策的信任度。

3. 拓宽企业的融资渠道：由于IFRS和IAS的广泛应用，全球范围内的投资者更容易理解和分析企业的财务报告，从而增加了企业的融资渠道和机会。

4. 减少财务报告错误和欺诈行为：IFRS和IAS规范了财务报告的编制原则和披露要求，提高了财务报告的准确性和可靠性，减少了错误和欺诈行为的可能性。

三、IFRS和IAS的挑战尽管IFRS和IAS的应用具有很多优势，但在实践中也面临一些挑战：1. 国家间的差异：不同国家和地区在财务报告的要求和实践上存在差异，这导致了在全球范围内的IFRS和IAS的应用存在一定的灵活性。

因此，在跨国企业以及全球投资者之间的比较和理解上仍存在一定的困难。

国际会计准则IASIFRS列表

国际会计准则IASIFRS列表IAS 1 财务报表的列示IAS 2 存货IAS 7 现金流量表IAS 8 会计政策/会计估计变更与差错IAS 10 期后事项IAS 12 所得税IAS 16 不动产/厂场/设备IAS 19 员工福利IAS 20 政府补助IAS 21 外币财务报表处理IAS 23 借款成本IAS 24 相关方披露IAS 26 退休后福利金IAS 27 单独公司财务报表IAS 28 联营公司与合营公司财务报表IAS 29 超通胀水平财务报表IAS 32 金融工具: 列示IAS 33 每股收益IAS 34 中期财务报表IAS 36 资产的减值IAS 37 预计负债/或有负债/或有资产IAS 38 无形资产IAS 40 投资型房地产IAS 41 农业IFRS 1 首次采用国际财务报告准则IFRS 2 股份支付IFRS 3 企业合并 (对商誉的确认与计量)IFRS 5 待售非流动资产与终止经营业务 (代替IAS 35) IFRS 6 矿业资源的开采与评估IFRS 7 金融工具: 披露 (代替IAS 30)IFRS 8 运营部门报告 (代替IAS 14)IFRS 9 金融工具 (代替IAS 39)(金融资产/金融负债/权益工具/衍生品会计处理) IFRS 10 合并财务报表 (什么情况下合并)IFRS 11 合营安排IFRS 12 对其他实体利益的披露IFRS 13 公允价值IFRS 14 管制递延账户的使用IFRS 15 来自客户合同的收入 (代替IAS 11/IAS 18) IFRS 16 租赁 (代替IAS 17)IFRS 17 保险合同 (代替IFRS 4)。

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。

最新版会计准则汇总

最新版会计准则汇总会计准则是指在进行会计核算时需要遵循的一系列规则和原则。

随着时间的推移，会计准则也在不断更新和演进，以适应经济和商业环境的变化。

在这篇文章中，我们将汇总最新版会计准则，并介绍其中的一些重要内容。

1.国际财务报告准则（IFRS）IFRS是全球应用最广泛的财务报告准则。

最新的IFRS版为IFRS17《保险合同》，于2024年5月发布。

该准则强调要求保险公司提供更准确、更透明的保险合同信息，并增加了有关保险合同的信息披露要求。

2.中国会计准则（CAS）中国会计准则是根据国情和经济特点制定的指导企业会计核算的准则。

最新版的中国会计准则是《企业会计准则第42号-金融工具》，该准则于2024年1月1日起生效。

该准则主要涉及对金融工具的分类、计量和披露要求进行了调整，以提高金融工具会计信息的质量和透明度。

3.美国通用会计准则（GAAP）美国通用会计准则是美国企业会计核算的准则。

最新版的GAAP是由美国财务会计标准委员会（FASB）制定的。

FASB定期发布修订和新准则，以反映新的商业和经济实践。

最近几年，FASB发布了多个准则，包括对金融工具的分类和计量、租赁合同的会计处理等。

4.国际公共部门会计准则（IPSAS）IPSAS是应用于公共部门会计的准则，由国际公共部门会计准则委员会（IPSASB）制定。

最新的IPSAS准则是IPSAS41《财政资产》，该准则于2024年1月1日起生效。

该准则提供了有关财政资产的会计处理和信息披露要求，以增强财务报告的透明度和可比性。

5.日本企业会计准则（J-GAAP）J-GAAP是日本企业会计核算的准则，由日本财务会计准则委员会（ASBJ）制定。

最新的J-GAAP是J-GAAP2024年版《会计准则》。

此版本主要强调了资产和负债的定义、以公允价值计量的增加等方面的修改，以提高财务报告的准确性和可比性。

综上所述，最新版的会计准则包括国际财务报告准则、中国会计准则、美国通用会计准则、国际公共部门会计准则和日本企业会计准则。

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)。

使用者进行经济决策，需要对企业形成现金和现金等价物的能力及其时间性与确定性作出评价。

本号准则的目的是要求提供企业现金和现金等价物变化的信息。

这种信息采用现金流量表的形式加以提供。

该表对会计期间源于经营、投资和融资业务的现金流量进行了分类。

三、范围1．企业应根据本号准则的要求编制现金流量表，并且应将它作为每期需呈报的财务报表的不可分割的一部分来加以呈报。

2．本号准则替代于1977年6月批准的国际会计准则第7号“财务状况变动表”。

3．企业财务报表的使用者关心企业是如何形成现金和现金等价物的。

不论企业业务的性质如何，也不论是否可如同金融机构一样，将现金视作企业的产品，都是如此。

企业需要现金，基本上是出于相同的原因，尽管其创造收益的主营业务可能不同。

企业需要用现金来从事经营、偿付债务，并向投资者提供回报。

因此，本号准则要求所有企业呈报现金流量表。

现金流量的信息有助于评价企业形成现金和现金等价物的能力，并使使用者能够建立评价和比较不同企业未来现金流量的现值的模式。

它还提高了不同企业经营业绩报告的可比性，因为它消除了对相同交易和事项采用不同会计处理的影响。

5．关于以往现金流量的信息常用来作为未来现金流量的金额、时间和确定性的指标。

它还有助于复核过去对未来现金流量所作估计的准确性，以及检查获利能力、净现金流量与价格变动影响之间的关系。

四、定义6．本号准则所用的下列术语具有特定的含义：现金，包括库存现金和活期存款。

现金等价物，是指随时能转变为已知金额的现金的短期投资，其流动性高，价值变动的风险小。

经营业务，是指创造收益的主营业务以及不属于投资或融资业务的其他业务。

投资业务，是指取得和处理长期资产以及不包括现金等价物在内的其他投资。

融资业务，是指导致企业的权益资本以及借款的规模和结构产生变化的业务。

现金和现金等价物7．持有现金等价物的目的，是为了满足支付短期现金的需要，而不是为了投资或其他目的。

能作为现金等价物的投资，必须可以随时转变为已知金额的现金，并且价值变动的风险较小。

因此，一项投资，当其期限较短时，如期限为从购买日期开始三个月或不到三个月，通常才可作为现金等价物。

权益性投资不包括在现金等价物之内，除非其实质上属于现金等价物。

例如，在靠近到期日购买的并且规定了赎回日期的优先股即属此类。

8．银行借款一般视为融资业务。

但是，在有些国家，需要即时偿还的银行透支也属于企业现金管理的一部分。

在这种情况下，银行透支也包括在现金和现金等价物之中。

这种筹资举措的特点是银行往来余额经常在结存和透支之间波动。

9．现金流量不包括现金或现金等价物的组成项目之间的变动，因为这些内部组成部分是企业现金管理的一部分，而不属于经营、投资和融资业务。

现金管理包括将多余现金投资于现金等价物。

现金流量表的呈报10．现金流量表应按经营、投资和融资业务分类报告当期的现金流量。

11．企业应以最适合企业业务的方式，呈报源于经营、投资和融资业务的现金流量。

根据业务分类提供信息，可以使使用者据以评价这些业务对企业财务状况、企业现金和现金等价物的金额的影响。

这类信息还可以用于评价这些业务之间的关系。

12一项单一的交易可能包括列作不同分类的现金流量。

例如，当以现金偿还贷款的利息和本金时，利息因素可以归类为经营业务，本金因素则归类为融资业务。

经营业务13．经营活动形成的现金流量的金额是一个重要的指标，通过它可以判断在不依靠外部资金来源的情况下，企业经营形成的现金流量是否足以偿还贷款、维持企业的经营能力、派发股利以及进行新的投资。

有关以往经营形成的现金流量具体构成的资料，结合其他资料，有助于预测未来经营形成的现金流量。

14．源于经营业务的现金流量主要来自企业创造收益的主营业务。

因此，这些现金流量一般产生于决定企业净损益的交易或其他事项。

源于经营业务的现金流量列举如下：（1）销售产品和提供劳务所获得的现金收入；（2）特许权、服务费、佣金和其他收益的现金收入；（3）向货物供应者和劳务提供者支付现金；（4）向雇员或代雇员支付现金；（5）保险企业在有关保险金、索赔、年金和其他保险单利益方面的现金收入和现金支出；（6）缴纳所得税的现金支出或税款退还，除非这些收支能具体确认为属于融资或投资业务；（7）签订交易或贸易合同而形成的现金收入或支出。

有些交易，如出售厂房，可能会产生应计入净损益的利得或损失。

但是，与该类交易有关的现金流量属于源于投资业务的现金流量。

15．企业出于商业交易目的，可能持有证券或贷款，这种情况类似于专为出售而购买的存货。

因此，购买和出售交易证券形成的现金流量归类为源于经营业务。

与此类似，金融机构的预付现金和贷款通常归类为经营业务，因为这与企业创造收益的主营业务有关。

投资业务16．单独揭示源于投资业务的现金流量是重要的，因为这种现金流量代表了有多少支出已用于为了产生未来收益和现金流量的投资业务。

源于投资业务的现金流量列举如下：（1）购置不动产、厂房和设备。

无形资产及其他长期资产的现金支出。

这些支出包括与已资本化的开发费用以及自行建造的不动产、厂房和设备有关的支出；（2）出售不动产、厂房和设备、无形资产及其他长期投资的现金收入；（3）购买其他企业的权益或债务工具以及合营企业中的权益的现金支出（不包括购买视同现金等价物的证券或出于商业交易目的持有的证券的现金支出）；（4）出售其他企业的权益或债务工具以及合营企业中的权益的现金收入（不包括出售视同现金等价物的证券或出于商业交易目的持有的证券的现金收入）；（5）给其他方的预付现金和贷款（不包括金融机构的预付现金和贷款）；（6）其他方偿还预付现金和贷款的现金收入（不包括金融机构的预付现金和贷款）；（7）期货合同、远期合同、期权合同和掉期合同的现金支出，一74一但不包括出于商业交易目的的合同或归类为融资业务的现金支出；（8）期货合同、远期合同、期权合同和掉期合同的现金收入，但不包括出于商业交易目的的合同或归类为融资业务的现金收入。

如果一项合同按对某一认定状况的套期保值进行核算，该合同的现金流量应以同样的方式归类为被套期保值状况的现金流量。

融资业务17．单独揭示融资业务形成的现金流量是重要的，因为这有助于资本提供者预计企业对未来现金流量的要求。

源于融资业务的现金流量列举如下：（1）发行股票或其他权益性工具的现金收入；（2）因赎回企业股份而付给其所有人的现金；（3）通过债券、贷款、票据、公司债、抵押以及其他短期或长期借款所获得的现金收入；（4）偿还贷款的现金支出；（5）承租人偿还与融资租赁有关的末清偿债务的现金支出。

源于经营业务的现金流量的报告18．企业应按下列方法中的一种报告源于经营业务的现金流量：（1）直接法，即揭示现全收入总额和现金支出总额的主要类别；（2）间接法，即在净损益的基础上，调整非现金性交易的影响，调整过去或未来经营业务现金收入或支出的任何递延或应计项目，以及与源于投资与融资的现金流量有关的收入或费用项目。

19．应鼓励企业采用直接法报告源于经营业务的现金流量。

直接法提供了有助于估计未来现金流量但不能通过间接法获得的信息。

在直接法下，主要类别的收入总额和现金支出总额的信息可通过下列途径之一获得：（1）企业的会计记录；（2）按下列事项调整销售收入、销售成本（金融机构为利息收入和类似收入、利息费用和类似费用）以及损益表内的其他项目：①当期存货和经营性应收应付款项的变动；②其他非现金项目；③对投资或融资的现金流量产生现金影响的其他项目。

20．在间接法下，源自经营业务的净现金流量通过按下列事项调整净损益来确定：（l）当期存货和经营性应收、应付款项的变动；（2）非现金项目，如折旧、准备、递延税项、未实现的外汇损益、联营企业的未分配利润以及少数股权；（3）对投资或融资的现金流量产生现金影响的所有其他项目。

在间接法下，源于经营业务的净现金流量，还可以通过列示损益表内的收入和费用项目以及当期存货和经营性应收、应付款项的变动情况来反映。

源于投资和融资业务的现金流量的报告21．企业应单独报告源于投资和融资业务的现金收人总额和现金支出总额的主要类别，但第22段和第24段所述的现金流量应以净额为基础予以报告。

以净额为基础报告现金流量22．源于下列经营、投资或激资业务的现金流量应以净额为基础予以报告：（1）当现金流量反映了顾客而不是企业的业务时，代顾客收取和交付的现金；（2）周转快、全额大、期限短的项目的现金收人和支出。

23．第22（1）段所指的现金收入和支出列举如下：（l）银行活期存款的吸收和偿还；（2）投资企业代顾客持有的资金；（3）为物业所有者代收并转付给所有者的租金。

第22（2）段所指的现金收入和支出是指为以下项目预付和偿还的款项：（1）与持信用卡的顾客有关的大额款项；（2）投资项目的购买和出售；（3）其他短期借款，如期限为三个月或三个月以内的借款。

24．金融机构源于下列各项业务的现金流量应以净额为基础予以报告：（1）吸收和偿还有固定到期日的存款的现金收入和支出；（2）向其他金融机构拆放和提取存款；（3）对顾客的预付现金和贷款以及预付现金和贷款的收回。

外币现金流量25．外币交易产生的现金流量应以企业的报告货币加以记录，外币金额应按现金流量形成日期的报告货币与外币之间的汇率进行换算。

26．国外附属公司的现金流量应采用现金流量形成日期的报告货币与外币之间的汇率进行换算。

27．报告以外币计价的现金流量，应采用与国际会计准则第21号“外币汇率变动影响的会计”一致的方法。

该准则允许使用与实际汇率接近的汇率。

例如，某一期间的加权平均汇率可以用于记录外币交易或换算国外附属公司的现金流量。

但是国际会计准则策21号不允许采用资产负债表日的汇率来换算国外附属公司的现金流量。

28．外币汇率变动所产生的未实现损益不是现金流量。

但是，汇率变动对所持有的或到期的以外币计价的现金和现金等价物的影响应在现金流量表中报告，以便调节期初和期末的现金和现金等价物。

该项金额应与源于经营、投资和融资业务的现金流量分开呈报，并且如果现金流量按期末汇率报告，还应包括可能存在的换算差异。

非常项目29．与非常项目有关的现金流量应按源于经营、投资或融资业务作适当的归类，并单独揭示。

30．与非常项目有关的现金流量在现金流量表中应按源于经营、投资或融资业务作单独的揭示，以便让使用者能够理解它们的性质以及它们对企业目前和未来现金流量的影响。