国际会计准则International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Board (IASB).国际会计准则国际会计准则International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Board (IASB国际International Financial Reporting Standards(IFRS) are issued by the International Accounting Standards Board (IASB)国际会计准则理事会（前称是国际财务报告准则委员会IASC

国际会计准则 IAS

-国际会计准则委员会IASC-更名为-国际会计准则理事会（IASB）

IFRS-国际财务报告准则

国际会计准则对账务报表编制的影响：

1. 提高财务报表透明度

2. 增加财务报表可比性

3. 强经财务报表稳建性

差异：

1. 存货准则比较：定义与lIAS基本一致， 是指企业在日常活动中持有经备出售的产成品或商品，处于生产过程或提供劳务过程中耗用的材料和物料等. IASB改进后的准则不允计将汇部差额计入存货的采购成本。

   IAS未使用制造费用，但分固定和变动的间接生产费用分别予以 分配

   结转一样，我国取消了后进先出法，不再单独列示移动平均法

   对于损坏和盘亏的存货，IAS无

   
   

2. 关联方关系及交易的披露

   定价政策：我国对定价下策没有进一步的部明；IAS提供了关联交易中确定价格的几种方法，如可比不可控价格、转售价格成本加利润法等，以及在某些情况下，交易只按产品成本计价或采取不计价的方法

3. 雇员福利：IAS9 雇主财务报表中退休福利的会计，提供服务时应把退休福利成本确认为费用。我国是5险

4. 所得税：与IAS基本一致， 分为永久性差异和暂时性差异，我国采用债务法（按当时税率处理时间差异，而不考虑税款递延时的税率，因此确认的是真正的资产和负债，与IAS一致

   报表列示的差异：IAS将所得税资产和所得税负债与其他资产和负债分开列报； 递 延与当期的分列，与经营的分开， 中国只有递延所得税负债和递延所得税资产

国际财务报告解释委员会(International Financial Reporting Interpretations Committee)

IAS Summary:

1. Assets,Liabilities, Equity, Income and Expense

2. The statement of financial position, the statement of profit or loss and other comprehensive income, the statement of cash flows (the statement of changing o

3. Measurement: historical cost, current cost, realisable value, present value of future cash flows

Fmancial statement elements: 

Asset:

   -a resource controlled by the entity;

   -as a result of past events;

   -from which future economic benefits are expected to flow

Liability:

   -a present obligation of the entity;

   -arising from past events;

   -settlement of which is expected to result in an outflow ofresources embodying economic benefits

Equity:

   -the residual interest;

   -in the assets of the entity;

   -after deducting all its liabilities.

Income:

   -increases in economic benefits during the accounting period:

   -in the form of inflows (or enhancements) of assets ordecreases of liabilities;

   -which result in increases in equity;

   -other than those relating to contributions from equity participants.

Expenses:

   -decreases in economic benefits during the accounting period:

Expenses:

   -decreases in economic benefits during the accounting period:

   -in the form of outflows (or depletions) of assets or incurrences of liabilities;

   -which result in decreases in equity;

  -other than those relating to distributions to equityparticipants.

Measurement 

Historical Cost 

Assets:

 --The amount paid (or the fair value of the consideration given) to acquire them at the time of their acquisition.

 --Land is the best example of an asset measured at historical cost, and would be valued at the invoice price of the purchase.

Liabilities:

--The amount received in exchangefor the obligation.

Current Cost:

 --The amount which would haveto be paid if the same or anequivalent asset were acquired currently.

--A financial asset is a good. example of an asset measured atcurrent cost; its value would bebased on the market price of the

instrument.

Liabilities:

 --The undiscounted amount whichwould be required to settle the obligation currently.

Realisable(Settlement)Value

Asset:

--The amount which could currentlybe obtained by selling the asset inan orderly disposal.Inventory may be valued at netrealisable value(see Session 6)

--Inventory may be valued at netrealisable value(see Session 6)

Liability:

 --At settlement values (i.e. theundiscounted amounts expectedto be paid to satisfy the liabilitiesin the normal course of business)

Present value

Asset:

Present discounted value of thefuture net cash inflows which the item is expected to generate inthe normal course of business.

Liability:

 --Present discounted value of thefuture net cash outflows which are expected to be required to settle the liabilities in the normal course of business.

 --The liability element of acompound instrument is a good example of a liability measured atthe present value of future cashflows(see Session 18).

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