IAS简介（国际会计准则.ppt

1、IASC的建立,1972年在悉尼召开的国际会计师大会上，成立了会计职业国际协调委员会。经过该国际组织的主要成员国的有关人员的协商，提出了设立国际会计准则委员会的方案，后经准备委员会的筹备，终于在1973年6月由来自澳大利亚、加拿大、法国、德国、日本、墨西哥、荷兰、英国和爱尔兰以及美国的会计职业团体发起成立的建立了国际会计准则委员会（英文简称IASC）。国际会计准则委员会是个国际民间组织，其宗旨是要制定和发布为各国、各地区所承认并遵守的国际会计准则，促进国际会计的协调。,IASC的建立,国际会计准则委员会成立之初，并没有强有力的政治经济背景，只是选择国际上倍受关注的主要会计项目，在适当比较和挑选

2、的基础上，调和各国同类或类似的准则，废除一些不正确的会计惯例，然后允许剩下的多种会计处理并行，允许会计实务在多个备选会计程序和会计方法中选择，从而形成易于被各国和各地区接受与遵守的国际会计准则。,IASC的建立,初期国际会计准则的制定中虽也强调“以公众利益为目标”、“为改进和协调与编报财务报表有关的条例、会计准则和程序而开展广泛的工作”，但更关注的是获得国际会计准则委员会全体成员的支持，使国际会计准则争取到各国会计界的广泛认同。如此制定出来的准则显然不是高质量的准则。各国对国际会计准则经常反映折衷意见和保留自由选择的做法一方面表示接受，一方面又表示不满。,IASC的建立,经济全球化已经成为当代

3、社会一个最明显的特征，各市场之间的联系更加紧密，投资者和公司都在不断寻找跨国界的机会，各国企业纷纷从单靠国内资本市场融资转向依靠国际资本市场融资。比如伦敦证券交易所的股票市值总额中有70%是非英国公司的，德国证券交易所市值总额中有80%是非德国公司的，区域性或全球性的资本市场正在加速形成。全球化对国际会计协调的需求与日俱增，大家都翘首期待高质量的、统一的国际会计准则出台,IASC的发展,2000年5月，IASC进行重新的改组（此次改革基本上按照美国财务会计准则委员会的模式，有3名美国人担任了该组织的重要职务，这是IASC为了实现其目的与美国合作、妥协的产物。），设立IASC基金会，下设“国际会

4、计准则理事会”（IASB）、“国际财务报告解释委员会”（IFRIC）和“准则咨询委员会”（SAC）。其中，IASB主要负责各项会计准则的研究、制定等工作。这次改组使IASC在某种意义上由各国会计准则“协调者”的身份转变成“全球会计准则”“制定者”的身份。,IASC的发展,在2001年，国际会计准则理事会（IASB）取代了IASC。自此，IASB对部分国际会计准则作出俢订，并建议对其他国际会计准则进行修订和以新的国际财务报告准则（IFRS）取代某些国际会计准则，而对原国际会计准则未涵盖的议题则采纳或建议了新的国际财务报告准则。通过下设的委员会，IASC和IASB均发布了准则的解释公告,IAS的具

5、体准则,国际会计准则第1号（IAS 1）财务报表的列报 国际会计准则第2号（IAS 2）存货 国际会计准则第3号（IAS 3）合并财务报表 (最初于1976年发布并于1977年1月生效。在1989年被IAS 27和IAS 28取代),IAS的具体准则,国际会计准则第4号（IAS 4）折旧会计 (于1999年撤销并被于1998年发布或修订的IAS 16、IAS 22和IAS 38取代) 国际会计准则第5号（IAS 5）财务报表应披露的信息 (最初于1976年10月发布并于1977年1月生效。在1997年被IAS 1取代) 国际会计准则第6号（IAS 6）针对物价变动的会计应对 (被IAS 15取

6、代，而IAS 15于2003年12月被撤销),IAS的具体准则,国际会计准则第7号（IAS 7）现金流量表 国际会计准则第8号（IAS 8）会计政策、会计估计变更和差错 国际会计准则第9号（IAS 9）研发活动的会计处理 (已被于1999年7月1日生效的IAS 38取代),IAS的具体准则,国际会计准则第10号（IAS 10）报告期后事项 国际会计准则第11号（IAS 11）建造合同 国际会计准则第12号（IAS 12）所得税,IAS的具体准则,国际会计准则第13号（IAS 13）流动资产和流动负债的列报 (已被IAS 1取代) 国际会计准则第14号（IAS 14）分部报告 国际会计准则第15

7、号（IAS 15）反映物价变动影响的信息 (于2003年12月被撤销),IAS的具体准则,国际会计准则第16号（IAS 16）不动产、厂场和设备 国际会计准则第17号（IAS 17）租赁 国际会计准则第18号（IAS 18）收入 国际会计准则第19号（IAS 19）雇员福利,IAS的具体准则,国际会计准则第20号（IAS 20）政府补助的会计和政府援助的披露 国际会计准则第21号（IAS 21）汇率变动的影响 国际会计准则第22号（IAS 22）企业合并 (已被于2004年3月31日生效的IFRS 3取代),IAS的具体准则,国际会计准则第23号（IAS 23）借款费用 国际会计准则第24号（

8、IAS 24）关联方披露 国际会计准则第25号（IAS 25）投资的会计处理 (已被于2001年生效的IAS 39和IAS 40取代),IAS的具体准则,国际会计准则第26号（IAS 26）退休福利计划的会计和报告 国际会计准则第27号（IAS 27）合并财务报表和单独财务报表 国际会计准则第28号（IAS 28）联营中的投资 国际会计准则第29号（IAS 29）恶性通货膨胀经济中的财务报告,IAS的具体准则,国际会计准则第30号（IAS 30）银行和类似金融机构财务报表中的披露 （已被于2007年生效的IFRS 7取代） 国际会计准则第31号（IAS 31）合营中的权益 国际会计准则第32号

9、（IAS 32）金融工具：列报 (有关披露的规定已被于2007年生效的IFRS 7取代),IAS的具体准则,国际会计准则第33号（IAS 33）每股收益 国际会计准则第34号（IAS 34）中期财务报告 国际会计准则第35号（IAS 35）终止经营 (已被于2005年生效的IFRS 5取代),IAS的具体准则,国际会计准则第36号（IAS 36）资产减值 国际会计准则第37号（IAS 37）准备、或有负债和或有资产 国际会计准则第38号（IAS 38）无形资产,IAS的具体准则,国际会计准则第39号（IAS 39）金融工具：确认和计量 国际会计准则第40号（IAS 40）投资性房地产 国际会计

10、准则第41号（IAS 41）农业,IAS 1,Financial statements are a structured financial representation of the financial position of and the transactions undertaken by an enterprise. The objective of general purpose financial statements is to provide information about the financial position, performance and cash flow

11、s of an enterprise that is useful to a wide range of users in making economic decisions. Financial statements also show the results of managements stewardship of the resources entrusted to it.,Financial Statements,To meet this objective, financial statements provide information about an enterprises:

12、 (a) assets; (b) liabilities; (c) equity; (d) income and expenses, including gains and losses; and (e) cash flows,Assets,In financial accounting, assets are economic resources. Anything tangible or intangible that is capable of being owned or controlled to produce value and that is held to have posi

13、tive economic value is considered an asset. Simply stated, assets represent ownership of value that can be converted into cash (although cash itself is also considered an asset).,Liability,A liability can mean something that is a hindrance or puts an individual or group at a disadvantage, or somethi

14、ng that someone is responsible for, or something that increases the chance of something occurring (i.e. it is a cause).,Equity,Ownership, especially in terms of net monetary value of some business. Equity=asset-liability,财务报表要素的确认,某一特定项目在财务报表中得到确认（recognition）须满足的条件如下： 1. 与之相关的未来经济利益很有可能流入或流出该项目对应的经

15、济实体； 2. 其取得成本或价值能够可靠计量；,计量，是指（经济实体内）负责（会计工作）的会计人员确定财务报表项目在利润表和资产负债表中反映的货币价值（的过程）。计量的基础由会计人员负责选定，而会计人员则须在不同程度和组合内采用相适应的计量基础。它们包括但不限于： 历史成本（Historical Cost），这是大多数会计人员选取的计量基础； 现行成本（Current Cost）； 可变现（重置）价值（NRV，Net Realizable Value）； 现值（PV，Present Value）。,A complete set of financial statements includes

16、the following components: (a) balance sheet; (b) income statement; (c) a statement showing either: (i) all changes in equity; or (ii) changes in equity other than those arising from capital transactions with owners and distributions to owners; (d) cash flow statement; and (e) accounting policies and

17、 explanatory notes.,Management should develop policies to ensure that the financial statements provide information that is: (a) relevant to the decision-making needs of users; and (b) reliable in that they: (i) represent faithfully the results and financial position of the enterprise; (ii) reflect t

18、he economic substance of events and transactions and not merely the legal form;2 (iii) are neutral, that is free from bias; (iv) are prudent; and (v) are complete in all material respects.,基本假设,1. Going concern When preparing financial statements, management should make an assessment of an enterpris

19、es ability to continue as a going concern.,基本假设,2. Accrual basis An enterprise should prepare its financial statements, except for cash flow information, under the accrual basis of accounting.,Under the accrual basis of accounting, transactions and events are recognized when they occur (and not as c

20、ash or its equivalent is received or paid) and they are recorded in the accounting records and reported in the financial statements of the periods to which they relate. Expenses are recognized in the income statement on the basis of a direct association between the costs incurred and the earning of

21、specific items of income (matching).,Consistency of Presentation,The presentation and classification of items in the financial statements should generally be retained from one period to the next period.,IAS 2 Inventories,Definitions Inventories include assets held for sale in the ordinary course of

22、business (finished goods), assets in the production process for sale in the ordinary course of business (work in process), and materials and supplies that are consumed in production (raw materials).,IAS 2 Inventories,Inventories are required to be stated at the lower of cost and net realisable value

23、 (NRV). Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.,Cost should include all: 1. costs of purchase (including taxes, transport, and handling) net of trade discounts re

24、ceived 2. costs of conversion (including fixed and variable manufacturing overheads) and 3. other costs incurred in bringing the inventories to their present location and condition,Write-Down to Net Realisable Value,NRV is the estimated selling price in the ordinary course of business, less the esti

25、mated cost of completion and the estimated costs necessary to make the sale. Any write-down to NRV should be recognised as an expense in the period in which the write-down occurs. Any reversal should be recognised in the income statement in the period in which the reversal occurs.,For inventory item

26、s that are not interchangeable, specific costs are attributed to the specific individual items of inventory. For items that are interchangeable, IAS 2 allows the FIFO or weighted average cost formulas. The LIFO formula, which had been allowed prior to the 2003 revision of IAS 2, is no longer allowed

27、. The same cost formula should be used for all inventories with similar characteristics as to their nature and use to the entity. For groups of inventories that have different characteristics, different cost formulas may be justified.,Net Realisable Value The cost of inventories may not be recoverab

28、le if those inventories are damaged, if they have become wholly or partially obsolete, or if their selling prices have declined. The cost of inventories may also not be recoverable if the estimated costs of completion or the estimated costs to be incurred to make the sale have increased. The practic

29、e of writing inventories down below cost to net realisable value is consistent with the view that assets should not be carried in excess of amounts expected to be realised from their sale or use.,IAS 7 Statement of cashflows,The objective of IAS 7 is to require the presentation of information about

30、the historical changes in cash and cash equivalents of an entity by means of a statement of cash flows, which classifies cash flows during the period according to operating, investing, and financing activities.,IAS 7 Statement of cash-flows,Cash flows must be analysed between operating, investing an

31、d financing activities.,IAS 7 Statement of cash-flows,Key principles specified by IAS 7 for the preparation of a statement of cash flows are as follows: 1. operating activities are the main revenue-producing activities of the entity that are not investing or financing activities, so operating cash f

32、lows include cash received from customers and cash paid to suppliers and employees IAS 7.14 2. investing activities are the acquisition and disposal of long-term assets and other investments that are not considered to be cash equivalents IAS 7.6 3. financing activities are activities that alter the

33、equity capital and borrowing structure of the entity IAS 7.6,IAS 7 Statement of cash-flows,interest and dividends received and paid may be classified as operating, investing, or financing cash flows, provided that they are classified consistently from period to period IAS 7.31 cash flows arising fro

34、m taxes on income are normally classified as operating, unless they can be specifically identified with financing or investing activities IAS 7.35,IAS 16,Property, plant and equipment are tangible assets that: (a) are held by an enterprise for use in the production or supply of goods or services, fo

35、r rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.,Initial Measurement,An item of property, plant and equipment should initially be recorded at cost. IAS 16.15 Cost includes all costs necessary to bring the asset to working condition for

36、its intended use. This would include not only its original purchase price but also costs of site preparation, delivery and handling, installation, related professional fees for architects and engineers, and the estimated cost of dismantling and removing the asset and restoring the site IAS 16.16-17,

37、Measurement Subsequent to Initial Recognition,IAS 16 permits two accounting models: Cost Model. The asset is carried at cost less accumulated depreciation and impairment. IAS 16.30 Revaluation Model. The asset is carried at a revalued amount, being its fair value at the date of revaluation less subs

38、equent depreciation and impairment, provided that fair value can be measured reliably. IAS 16.31,The Revaluation Model,Under the revaluation model, revaluations should be carried out regularly, so that the carrying amount of an asset does not differ materially from its fair value at the balance shee

39、t date. IAS 16.31,Depreciation (Cost and Revaluation Models),For all depreciable assets: The depreciable amount (cost less residual value) should be allocated on a systematic basis over the assets useful life IAS 16.50.,Depreciation (Cost and Revaluation Models),The residual value and the useful lif

40、e of an asset should be reviewed at least at each financial year-end and, if expectations differ from previous estimates, any change is accounted for prospectively as a change in estimate under IAS 8. IAS 16.51,Depreciation (Cost and Revaluation Models),The depreciation method used should reflect th

41、e pattern in which the assets economic benefits are consumed by the entity IAS 16.60; The depreciation method should be reviewed at least annually and, if the pattern of consumption of benefits has changed, the depreciation method should be changed prospectively as a change in estimate under IAS 8.

42、IAS 16.61,Depreciation (Cost and Revaluation Models),Depreciation should be charged to the income statement, unless it is included in the carrying amount of another asset IAS 16.48. Depreciation begins when the asset is available for use and continues until the asset is derecognised, even if it is i

43、dle. IAS 16.55,Recoverability of the Carrying Amount,IAS 36 requires impairment testing and, if necessary, recognition for property, plant, and equipment. An item of property, plant, or equipment shall not be carried at more than recoverable amount. Recoverable amount is the higher of an assets fair

44、 value less costs to sell and its value in use. Any claim for compensation from third parties for impairment is included in profit or loss when the claim becomes receivable. IAS 16.65,IAS 17 LEASES,Classification of Leases A lease is classified as a finance lease if it transfers substantially all th

45、e risks and rewards incident to ownership. All other leases are classified as operating leases. Classification is made at the inception of the lease. IAS 17.4,Classification,Whether a lease is a finance lease or an operating lease depends on the substance of the transaction rather than the form. Sit

46、uations that would normally lead to a lease being classified as a finance lease include the following: IAS 17.10,Classification,1. the lease transfers ownership of the asset to the lessee by the end of the lease term 2. the lessee has the option to purchase the asset at a price which is expected to

47、be sufficiently lower than fair value at the date the option becomes exercisable that, at the inception of the lease, it is reasonably certain that the option will be exercised,Classification,3. the lease term is for the major part of the economic life of the asset, even if title is not transferred

48、4. at the inception of the lease, the present value of the minimum lease payments amounts to at least substantially all of the fair value of the leased asset 5. the lease assets are of a specialised nature such that only the lessee can use them without major modifications being made,IAS 18 Revenue,K

49、ey Definition Revenue: the gross inflow of economic benefits (cash, receivables, other assets) arising from the ordinary operating activities of an entity (such as sales of goods, sales of services, interest, royalties, and dividends). IAS 18.7,IAS 18 Revenue,Measurement of Revenue Revenue should be

50、 measured at the fair value of the consideration received or receivable. IAS 18.9 An exchange for goods or services of a similar nature and value is not regarded as a transaction that generates revenue. However, exchanges for dissimilar items are regarded as generating revenue. IAS 18.12,IAS 28 INVE

51、STMENTS IN ASSOCIATES,Key Definitions Associate: an entity in which an investor has significant influence but not control or joint control. Significant influence: power to participate in the financial and operating policy decisions but not control them.,IAS 28 INVESTMENTS IN ASSOCIATES,Equity method

52、: a method of accounting by which an equity investment is initially recorded at cost and subsequently adjusted to reflect the investors share of the net assets of the associate (investee).,Identification of Associates,A holding of 20% or more of the voting power (directly or through subsidiaries) wi

53、ll indicate significant influence unless it can be clearly demonstrated otherwise. If the holding is less than 20%, the investor will be presumed not to have significant influence unless such influence can be clearly demonstrated.,Applying the Equity Method of Accounting,Basic principle. Under the e

54、quity method of accounting, an equity investment is initially recorded at cost and is subsequently adjusted to reflect the investors share of the net profit or loss of the associate.,Applying the Equity Method of Accounting,Distributions and other adjustments to carrying amount. Distributions receiv

55、ed from the investee reduce the carrying amount of the investment. Adjustments to the carrying amount may also be required arising from changes in the investees other comprehensive income that have not been included in profit or loss (for example, revaluations).,IAS 36 IMPAIRMENT OF ASSETS,Key Defin

56、itions: Impairment: an asset is impaired when its carrying amount exceeds its recoverable amount Carrying amount: the amount at which an asset is recognised in the balance sheet after deducting accumulated depreciation and accumulated impairment losses,Recoverable amount: the higher of an assets fai

57、r value less costs to sell (sometimes called net selling price) and its value in use Fair value: the amount obtainable from the sale of an asset in an arms length transaction between knowledgeable, willing parties,Value in use: the discounted present value of the future cash flows expected to arise

58、from: 1. the continuing use of an asset, and from 2. its disposal at the end of its useful life,Identifying an Asset That May Be Impaired,At each balance sheet date, review all assets to look for any indication that an asset may be impaired (its carrying amount may be in excess of the greater of its

59、 net selling price and its value in use). IAS 36 has a list of external and internal indicators of impairment. If there is an indication that an asset may be impaired, then you must calculate the assets recoverable amount.,IAS 38 INTANGIBLE ASSETS,Key Definitions: Intangible asset: an identifiable nonmonetary asset without physical substance. An asset is a resource that is controlled by the entity as a result of past events (for example, purchase or self-creation) and from which future economic benefits (i