ACCAF3第二课监管框架中英文翻译

1、 ACCA F3 第二课 监管框架 中英文翻译The following factors that have shaped financial accounting can be identified.有形财务会计的以下因素可以识别。 National/local legislation国家/地方立法 Accounting concepts and individual judgement会计概念和个人判断 Accounting standards会计准则 Other international influences其他国际影响 Generally accepted accounting pr

2、inciples (GAAP)一般公认会计原则（GAAP） Fair presentation公允表达National/local legislation国家/地方立法1.4 Accounting standards1.4会计准则Financial Reporting Standards (IFRSs).财务报告准则（IFRS）IFRSs are produced by the International Accounting Standards Board (IASB).国际财务报告准则由国际会计准则理事会（IASB）产生。Monitoring Board监控板IFRS Foundation

3、国际财务报告准则的基础IFRS Advisory Council国际财务报告准则咨询理事会IIFRS Interpretations Committeeiifrs解释委员会Appoints任命Reports to报告Advises建议The IFRS Advisory Council (formerly called the Standards Advisory Council or SAC) is essentially a forum used by the IASB to consult with the outside world. It consults with national

4、standard setters,academics, user groups and a host of other interested parties to advise the IASB on a range of issues, from the IASBs work programme for developing new IFRSs to giving practical advice on the implementation of particular standards.国际财务报告准则咨询委员会（以前称为准则咨询委员会或囊）本质上是一个由IASB用来与外界咨询论坛。它与国

5、家标准的制定者、学者、用户组和其他感兴趣的各方在一系列问题上的国际会计准则委员会建议，从国际会计准则理事会的工作计划，发展新的国际财务报告准则给特定标准的实施建议。The IFRS Advisory Council meets the IASB at least three times a year and puts forward the views of its members on current standard-setting projects.国际财务报告准则咨询委员会和国际会计准则理事会每年至少三次并提出其成员对目前的标准制定项目的意见。2.1.2 IFRS Interpreta

6、tions Committee2.1.2国际财务报告准则解释委员会The IFRS Interpretations Committee (formerly called the International Financial Reporting Interpretations国际财务报告准则解释委员会（原名国际财务报告诠释Committee or IFRIC) was set up in March 2002 and provides guidance on specific practical issues in the interpretation of IFRSs. Note that

7、despite the name change, interpretations issued by the IFRS委员会或诠释）是在2002三月成立与国际财务报告准则的解释提供了具体的实践问题的指导。值得注意的是，尽管名称的变化，由国际财务报告准则发布解释IFRS 1 First-time adoption of International Financial Reporting StandardsIFRS 1首次采用国际财务报告准则IFRS 2 Share-based paymentIFRS 2的股份支付IFRS 3* Business combinationsIFRS 3 *业务组合I

8、FRS 4 Insurance contractsIFRS 4保险合同IFRS 5 Non-current assets held for sale and discontinued operationsIFRS 5持有待售非流动资产和终止经营IFRS 6 Exploration for the evaluation of mineral resourcesIFRS 6勘探矿产资源评价IFRS 7 Financial instruments: disclosuresIFRS 7金融工具：披露IFRS 8 Operating segmentsIFRS 8经营分部IFRS 9 Financial

9、instrumentsIFRS 9金融工具IFRS 10* Consolidated financial statementsIFRS 10 *合并财务报表IFRS 11 Joint arrangementsIFRS 11的合作安排IFRS 12 Disclosure of interests in other entities国际财务报告准则在其他实体权益披露12IFRS 13 Fair value measurement13公允价值计量准则IFRS 14 Regulatory deferral accountsIFRS 14递延账户监管IFRS 15 Revenue from contra

10、cts with customersIFRS 15的收入来自与客户签订合同IAS 1* Presentation of financial statements财务报表的IAS 1 *演示IAS 2* InventoriesIAS 2存货IAS 7* Statement of cash flowsIAS 7现金流量表IAS 8 Accounting policies, changes in accounting estimates and errorsIAS 8会计政策、会计估计变更和差错IAS 10* Events after the reporting periodIAS 10 *事件报告

11、期后IAS 11 Construction contractsIAS 11施工合同IAS 12 Income taxes国际会计准则12号所得税IAS 16* Property, plant and equipmentIAS 16物业，厂房及设备IAS 17 LeasesIAS 17租赁IAS 18* RevenueIAS 18 *收入IAS 19 Employee benefitsIAS 19员工福利IAS 20 Accounting for government grants and disclosure of government assistance国际会计准则20号政府补助会计和政府

12、援助的披露IAS 21 The effects of changes in foreign exchange ratesIAS 21外币汇率变动的影响IAS 23 Borrowing costsIAS 23借款费用IAS 24 Related party disclosures国际会计准则24号关联方披露IAS 26 Accounting and reporting by retirement benefit plansIAS 26的退休福利计划的会计和报告IAS 27* Separate financial statementsIAS 27单独财务报表IAS 28* Investments

13、in associates and joint venturesIAS 28 *投资联营企业和合营企业IAS 29 Financial reporting in hyperinflationary economiesIAS 29恶性通货膨胀经济中的财务报告IAS 32 Financial instruments: presentationIAS 32金融工具：演示IAS 33 Earnings per shareIAS 33每股收益IAS 34 Interim financial reporting国际会计准则34号中期财务报告IAS 36 Impairment of assets国际会计准则

14、36号资产减值IAS 37* Provisions, contingent liabilities and contingent assetsIAS 37规定，或有负债和或有资产IAS 38* Intangible assetsIAS 38 *无形资产IAS 39 Financial instruments: recognition and measurementIAS 39金融工具：确认和计量IAS 40 Investment property国际会计准则40号投资性房地产IAS 41 AgricultureIAS 41农业3.3 Scope and application of IFRSs

15、3.3范围和应用准则3.3.1 Scope3.3.1范围Any limitation of the applicability of a specific IFRS is made clear within that standard. IFRSs are not intended to be applied to immaterial items, nor are they retrospective. Each individual standard lays out its scope at the beginning of the standard.任何限制一个特定的国际财务报告准则的适用性作了明确的标准。国际财务报告准则并不适用于无形的物品，他们也不回顾。每一个人的标准在标准开始时就勾画出它的范围。3.3.2 Application3.3.2应用Within each individual country local regulations govern, to a greater or lesser degree, the issue of fin