附5国际报表格式2.docVIP

一、构成 （Components of financial statements）一套完整的财务报表包括：1、 资产负债表 (balance sheet)2、 损益表(income statement)3、所有者权益变动表 (a statement showing either):- 反映所有项目变动或者（all changes inequity; or）- 只反映当期确认项目（changes in equity other than those arising from capital transactions with owners and distributions to owner,）4、 现金流量表 (cash flow statement)5、 附注 (note of accounting policies and other explanatory notes).二、报表格式 （ Illustrative financial statements）（一）资产负债表（财务状况表）格式（The balance sheet）XYZ GroupBalance sheet as at 31 December 20X22、损益表（ Income statement）格式一：费用按功能分类（Classification of expenses by junction）XYZ GroupIncome statement for the year ended 31 December 20X220X1 20X2Revenue X XCost of sales (X) (X) Gross profit X XOther income X XDistribution costs (X) (X)Administrative expenses (X) (X)Other expenses (X) (X)Profit from operations X XFinance costs (X) (X)Share of profit of associates X XProfit before tax X XIncome tax expense (X) (X)Profit after tax X XAttributable to:Equity holders of XYZ (X) (X)Minority interest (X) (X) X X格式二：费用按性质分类（Classification of expenses by nature）XYZ GroupIncome statement for the year ended 31 December 20X220X2 20X1Revenue X XOther income X XChanges in inventories of finished goods andwork in progress (X) XWork performed by the enterprise and capital used X XRaw material and consumables used (X) (X)Employee benefits expense (X) (X)Depreciation and amortisation expense (X) (X)Impairment of property, plant and equipment (X) (X)Other operating expenses (X) (X)Profit from operations 之下其他项目与按功能分类相同 X X4、所有者权益变动表 （Statement of changes in equity） 格式一：XYZ GroupStatement of changes in equity for the year ended 31 December 20X2Share Share Revaluation Translation Retained TotalCapital premium reserve reserve earnings $ $ $ $ $ $Balance at 31 December 20X01 X X X (X) X XChanges in accounting policy (X) (X)Rotated balance X X X (X) X XSurplus on revaluation of properties X XDeficit on revaluation of investments (X) (X)Net gains and losses notrecognised in the income statement X (X) XProfit for the period X XDividends (X) (X) issue of share capital X X XBalance at 31 December 20X1 X X X (X) X XSurplus on revaluation of investments X XDeficit on revaluation of properties (X) (X)Net gains and losses not recognised in the income statement (X) (X) (X)Profit for the period X XDividends (X) (X)Issue of share capital X X XBalance at 31 December 20X2 X X X (X) X X 格式二： 当期确认的所有者权益变动表XYZ GroupStatement of recognised income and expense for the year ended 31 December 20X220X2 20X1$ $Surplus/(deficit) on revaluation of properties (X) XSurplus/(deficit) on revaluation of investments X (X)Net income recognised directly in equity X XProfit for the period X XTotal recognised income and expense X XEffect of changes in accounting policy (X)5、. 报表附注（notes to the financial statements） (1) 公司基本情况绍（Disclosures about the enterprise itself）An enterprise should disclose the following if not disclosed elsewhere in information published with the financial statements: the domicile and legal form of the enterprise, its country of incorporation and the address of the registered office (or principal place of business, if dif event from the registered office) a description of the nature of the enterprises operations and its principal activities the name of the parent enterprise and the ultimate parent enterprise of the group.（2）报表编制基础说明（3）声明IAS I states that an enterprise whose financial statements comply with IFRSs should disclose that fact. In the extremely rare circumstances when management concludes that compliance with an IFRS or Interpretation would be misleading, and therefore that departure from a requirement is necessary to achieve a fair presentation, then the enterprise should depart from the requirement as long as the relevant regulatory framework permits such departure. The enterprise should disclose: that management has concluded that the financial statements do give a fair presentation that it has complied with IFRSs and Interpretations except where it has departed in order to achieve a fair presentation the Standard or Interpretation from which the enterprise has departed, and an explanation of the circumstances the financial impact of the departure. If the relevant regulatory framework prohibits such departure, the circumstances should be explained.（4）主要会计政策说明（5）会计政策变更说明. The accounting policies section of the notes to the financial statements should describe the following: the measurement basis (or bases) used in preparing the financial statements each specific accounting policy that is necessary for a proper understanding of the financial statements.（6）主要报表项目说明The notes to the financial statements should be presented systematically, with cross-references between the notes and the balance sheet, income statement and cash flow statement.The notes should provide any additional information necessary for a fair presentation.（7）或有事项或承诺（8）关联方（9）资产负债表日后事项(10) 重大风险及不确定性说明（Information should also be disclosed）about the key sources of estima