范围
Scope
本号准则适用于对政府补助的会计处理和揭示，以及对其他形式的政府援助的揭示
1 This Standard shall be applied in accounting for, and in the disclosure of, government grants and in the disclosure of other forms of government assistance.
本号准则不涉及下列内容
2 This Standard does not deal with:
在反映物价变动影响的财务报表或类似性质的补充资料中，由于对政府补助进行会计处理所产生的特殊问题；
(a) the special problems arising in accounting for government grants in
financial statements reflecting the effects of changing prices or in
supplementary information of a similar nature.
以利益形式提供给企业的政府援助。这种援助可用于确定应税收益，也可在所得税负债的基础上加以确定或限制（诸如所得税免征期、投资税减免、加速折旧所产生的税项减免和降低所得税率等）；以及
(b) government assistance that is provided for an entity in the form of benefits
that are available in determining taxable profit or tax loss, or are
determined or limited on the basis of income tax liability. Examples of
such benefits are income tax holidays, investment tax credits, accelerated depreciation allowances and reduced income tax rates.
政府对企业所有权的参与。
(c) government participation in the ownership of the entity.
(d) government grants covered by IAS 41 Agriculture.
定义
Definitions
本号准则所使用的下列术语，具有特定的含义：
3 The following terms are used in this Standard with the meanings specified:
政府，是指政府、政府机构和地方、国家或国际的类似团体。
Government refers to government, government agencies and similar bodies whether local, national or international.
政府援助，是指政府为了专门对符合一定标准的某个企业或一系列企业提供经济利益而采取的行为。本号准则所涉及的政府援助，不包括只是通过采取影响企业一段经营环境的行为而间接提供的利益，诸如在开发区内提供基础设施，或者给竞争对手施加贸易限制。
Government assistance is action by government designed to provide an economic benefit specific to an entity or range of entities qualifying under certain criteria. Government assistance for the purpose of this Standard does not include benefits provided only indirectly through action affecting general trading conditions, such as the provision of infrastructure in development areas or the imposition of trading constraints on competitors.
政府补助，是指政府以向一个企业转移资源的方式，来换取企业在过去或未来按照某项条件进行有关经营活动的那种援助。这种补助不包括那些无法合理作价的
政府援助以及不能与正常交易分清的与政府之间的交易。
Government grants are assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity. They exclude those forms of government assistance which cannot reasonably have a value placed upon them and transactions with government which cannot be distinguished from the normal trading tra nsactions of the entity.?
与资产有关的补助，是指这样的政府补助，其基本条件是：有资格取得补助的企业必须购买、建造或以其他方式购置长期资产。还可能有附加的条件，如限制资产的类型或位置，或者购买或持有这些资产的期间。
Grants related to assets are government grants whose primary condition is that an entity qualifying for them should purchase, construct or otherwise acquire long-term assets. Subsidiary conditions may also be attached restricting the type or location of the assets or the periods during which they are to be acquired
or held.
与收益有关的补助，是指除了与资产有关的补助以外的其他政府补助。Grants related to income are government grants other than those related to assets.
可免予归还的贷款，是指贷款人同意在某些规定的条件下不要求归还的贷款。Forgivable loans are loans which the lender undertakes to waive repayment of under certain prescribed conditions.
公允价值，是指熟悉情况并自愿交易的买卖双方在一项公平交易中将一项资产进行交换的金额。
Fair value is the amount for which an asset could be exchanged between a knowledgeable, willing buyer and a knowledgeable, willing seller in an arm’s length transaction.
不论是在所给援助的性质上，还是在援助的一般附加条件上，政府援助都可以采取多种形式。援助的目的可能是为了鼓励企业采取某项行为。而这项行为，如果不提供援助，企业通常不会采取
4 Government assistance takes many forms varying both in the nature of the assistance given and in the conditions which are usually attached to it.
The purpose of the assistance may be to encourage an entity to embark on a
course of action which it would not normally have taken if the assistance was not provided.
企业接受政府援助对于呈报财务报表有以下两个理由：第一，如果资源已经发生转移，就必须为这种转移的会计处理找出恰当的方法。第二，需要说明企业由于这些援助在报告期内受益的程度。这样便于将一个企业的财务报表与其前期的财务报表以及与其他企业的财务报表进行比较。
5 The receipt of government assistance by an entity may be significant for the preparation of the financial statements for two reasons. Firstly, if resources have been transferred, an appropriate method of accounting for the transfer must be found. Secondly, it is desirable to give an indication of the extent to which the
entity has benefited from such assistance during the reporting period.
This facilitates comparison of an entity?s financial statements with those of
prior periods and with those of other entities.
政府补助有时也有其他称呼，诸如补贴、补助金或奖赏。
6 Government grants are sometimes called by other names such as subsidies, subventions, or premiums.
政府补助
Government grants
政府补助，包括以公允价值计价的非货币性政府补助，只有在以下两条得到合理的肯定时，才能予以确认。
7 Government grants, including non-monetary grants at fair value, shall not be recognised until there is reasonable assurance that:
企业将符合补助所附的条件；和
(a) the entity will comply with the conditions attaching to them; and
补助即将收到。
(b) the grants will be received.
除非具有合理的保证企业能符合补助所附的条件，并且即将收到补助，否则，政府补助不能予以确认。收到一笔补助本身并不能提供结论性的证据，证明补助所附的条件已经或即将满足
8 A government grant is not recognised until there is reasonable assurance that the entity will comply with the conditions attaching to it, and that the grant will be received. Receipt of a grant does not of itself provide conclusive evidence that the conditions attaching to the grant have been or will be fulfilled.
收取补助的方式，并不影响对补助采用的会计处理方法。因此，不论是收到现金，还是减少对政府的负债，都应以同样方式对补助进行会计处理。
9 The manner in which a grant is received does not affect the accounting method
to be adopted in regard to the grant. Thus a grant is accounted for in the same manner whether it is received in cash or as a reduction of a liability to the government.
对于政府提供的可免予归还的贷款，如果可以合理地保证企业将满足免予归还贷款的条件，则可作政府补助处理。
10 A forgivable loan from government is treated as a government grant when there is reasonable assurance that the entity will meet the terms for forgiveness of the loan. 10A The benefit of a government loan at a below-market rate of interest is treated
as a government grant. The loan shall be recognised and measured in accordance
with IAS 39 Financial Instruments: Recognition and Measurement. The benefit of the below-market rate of interest shall be measured as the difference between the
initial carrying value of the loan determined in accordance with IAS 39 and the proceeds received. The benefit is accounted for in accordance with this Standard. The entity shall consider the conditions and obligations that have been, or must
be, met when identifying the costs for which the benefit of the loan is intended
to compensate.
一旦确认一项政府补助，任何有关的或有事项，都应按国际会计准则第10号“或有事项和资产负债表日以后发生的事项”进行处理。
11 Once a government grant is recognised, any related contingent liability or
contingent asset is treated in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets.
12 Government grants shall be recognised in profit or loss on a systematic basis over the periods in which the entity recognises as expenses the related costs for which the grants are intended to compensate.
政府补助的会计处理方法主要有两种：资本法，在这种方法下，将补助直接贷记股东权益；收益法，在这种方法下，将补助作为某一期或若干期的收益。
13 There are two broad approaches to the accounting for government grants: the capital approach, under which a grant is recognised outside profit or loss, and the income approach, under which a grant is recognised in profit or loss over one or more periods.
支持资本法的论点如下：
14 Those in support of the capital approach argue as follows:
政府补助是一种财务手段，应该在企业的资产负债表中处理，而不应该通过损益表来抵销其融资的费用项目。由于预计不必归还，补助应直接贷记股东权益；和(a) government grants are a financing device and should be dealt with as such
in the statement of financial position rather than be recognised in profit or
loss to offset the items of expense that they finance. Because no repayment
is expected, such grants should be recognised outside profit or loss.
在损益表中确认政府补助是不恰当的，因为它们不是赚来的，而是在没有相关费用的情况下由政府给予的一种补助。
(b) it is inappropriate to recognise government grants in profit or loss, because
they are not earned but represent an incentive provided by government
without related costs.
支持收益法的论点如下：
15 Arguments in support of the income approach are as follows:
由于政府补助是由股东以外的资金来源取得的，所以不应该直接贷记股东权益，但应该在适当期间内确认为收益；
(a) because government grants are receipts from a source other than shareholders, they should not be recognised directly in equity but should
be recognised in profit or loss in appropriate periods.
政府补助很少是无偿的。企业是通过符合补助的条件并履行随之而来的义务而获得这些补助的。因此，它们应该确认为收益，并与打算用补助来弥补的有关费用相配比；
(b) government grants are rarely gratuitous. The entity earns them through compliance with their conditions and meeting the envisaged obligations.
They should therefore be recognised in profit or loss over the periods in
which the entity recognises as expenses the related costs for which the
grant is intended to compensate.
像所得税和其他税金是从收益中开支的一样，政府补助作为财政政策的一种延伸，在损益表中也对政府补助加以处理是合乎逻辑的。
(c) because income and other taxes are expenses, it is logical to deal also with government grants, which are an extension of fiscal policies, in profit or loss.
收益法的根本点在于，按照系统和合理的基础，将政府补助在各会计期间确认为收益，以便将它们与有关费用相配比。政府补助如果以收款为基础，确认收益则不符合权责发生制的会计假定（见国际会计准则第1号“会计政策的揭示”）。并且，如果收款不是在一个期间发生的，只有当不存在将补助分配到各个期间的基础时，才能以收款为基础来确认收益。
16 It is fundamental to the income approach that government grants should be recognised in profit or loss on a systematic basis over the periods in which the
entity recognises as expenses the related costs for which the grant is
intended to compensate. Recognition of government grants in profit or loss on a receipts basis is not in accordance with the accrual accounting assumption
(see IAS 1 Presentation of Financial Statements) and would be acceptable only if no basis existed for allocating a grant to periods other than the one in which it was received.
在大多数情况下，企业确认与政府补助有关的成本或费用的期间，是容易确定的。因此，可以将与费用的确认相配比的补贴额，在确认有关费用的相同期间内确认为收益。类似的，与折旧性资产有关的补助，一般应按这些资产计提折旧的比例在各会计期间内确认为收益。
17 In most cases the periods over which an entity recognises the costs or expenses related to a government grant are readily ascertainable. Thus grants in
recognition of specific expenses are recognised in profit or loss in the same period
as the relevant expenses. Similarly, grants related to depreciable assets are
usually recognised in profit or loss over the periods and in the proportions in
which depreciation expense on those assets is recognised.
与不计提折旧的资产有关的补助，可能还需要企业完成某些义务，因此，应在为完成义务而发生费用的有关期间，将这种补助确认为收益。例如，一项对土地的补助可能是以在规定位置上建造建筑物为条件，在建筑物使用期内将这种补助确认为收益，可能是恰当的。
18 Grants related to non-depreciable assets may also require the fulfilment of certain obligations and would then be recognised in profit or loss over the periods that
bear the cost of meeting the obligations. As an example, a grant of land may be conditional upon the erection of a building on the site and it may be appropriate
to recognise the grant in profit or loss over the life of the building.
有时，所取得的补助是一揽子财务或财政援助的一部分，并因此而附带着不少条件。在这些情况下，应小心确定生产成本和费用的情况，因这些成本和费用是决定补助是否在会计期间获得的基础。有可能需要按一种基础分配一部分补助，而按另一种基础分配另一部分补助。
19 Grants are sometimes received as part of a package of financial or fiscal aids to which a number of conditions are attached. In such cases, care is needed in identifying the conditions giving rise to costs and expenses which determine the periods over which the grant will be earned. It may be appropriate to allocate part
of a grant on one basis and part on another.
一项政府补助，如果为了弥补企业已发生的费用或损失而成为应收项目，或是在将来不发生有关费用的情况下，为了立即向企业提供财务支持而成为应收项目，则应在该项补助成为应收项目的当期确认为收益。
20 A government grant that becomes receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs shall be recognised in profit or loss of the period in which it becomes receivable.
在某些情况下，政府补助可能是为了立即向一个企业提供财务支持，而不是作为企业承担特定费用的一种奖励。这些补助可能只限于个别企业，而不适用于整类受益人。对于这些情况，可能宜在企业有资格接收补助的期间内，将补助确认为收益，如果适当的话则将补助确认为非常项目，并通过揭示来保证可以清楚地了解它的影响。
21 In some circumstances, a government grant may be awarded for the purpose of giving immediate financial support to an entity rather than as an incentive to undertake specific expenditures. Such grants may be confined to a particular
entity and may not be available to a whole class of beneficiaries. These circumstances may warrant recognising a grant in profit or loss of the period in which the entity qualifies to receive it, with disclosure to ensure that its effect is clearly understood.
一项政府补助可能作为对企业过去会计期内已发生的费用或损失的补偿，而成为企业的应收项目。对于这种补助，应当在其成为应收项目的时期内确认为收益。如果适当的话则可确认为非常项目，并通过揭示保证可以清楚地了解它的影响。
22 A government grant may become receivable by an entity as compensation for expenses or losses incurred in a previous period. Such a grant is recognised in
profit or loss of the period in which it becomes receivable, with disclosure to
ensure that its effect is clearly understood.
非货币性的政府补助
Non-monetary government grants
政府补助可能采用将非货币性资产，诸如土地和其他资源转移给企业使用的方式。在这些情况下，对非货币性资产通常需要确定公允价值，并且对补助和资产均按公允价值进行会计处理。有时还采用一种变通办法，按名义金额记录资产和补助。
23 A government grant may take the form of a transfer of a non-monetary asset, such as land or other resources, for the use of the entity. In these circumstances it is
usual to assess the fair value of the non-monetary asset and to account for both
grant and asset at that fair value. An alternative course that is sometimes
followed is to record both asset and grant at a nominal amount.
与资产有关的补助的呈报
Presentation of grants related to assets
在资产负债表中呈报与资产有关的政府补助，包括技公允价值计价的非货币性补助时，既可将补助作为递延收益，也可以在确定资产帐面价值时将补助额扣除。
24 Government grants related to assets, including non-monetary grants at fair value, shall be presented in the statement of financial position either by setting up the grant as deferred income or by deducting the grant in arriving at the carrying amount of the asset.
在财务报表中呈报与资产有关的补助（或补助的适当部分）时，有两种方法可供选择。
25 Two methods of presentation in financial statements of grants (or the appropriate portions of grants) related to assets are regarded as acceptable alternatives.
一种方法是将补助列作递延收益，并按照系统和合理的基础，在资产的使用年限内确认为收益。
26 One method recognises the grant as deferred income that is recognised in profit
or loss on a systematic basis over the useful life of the asset.
另一种方法是在确定资产帐面价值时将补助额扣除。通过减少折旧费用的方式，在折旧性资产的使用年限内将补助确认为收益
27 The other method deducts the grant in calculating the carrying amount of the asset. The grant is recognised in profit or loss over the life of a depreciable asset
as a reduced depreciation expense.
资产的购买和有关补助的收入，可能会使企业的现金流量有较大的变动。因此，为了反映在资产上的投资总额，这些变动在企业的现金流量表中通常作为单独项目加以揭示，不管在资产负债表的呈报上是否从有关资产中扣除补助。
28 The purchase of assets and the receipt of related grants can cause major movements in the cash flow of an entity. For this reason and in order to show the gross investment in assets, such movements are often disclosed as separate items
in the statement of cash flows regardless of whether or not the grant is deducted
from the related asset for presentation purposes in the statement of financial position.
与收益有关的补助的呈报
Presentation of grants related to income
与收益有关的补助有时可以单独地，或是在“其他收益”之类的栏目下，作为损益表中的贷方项目予以呈报。备选的方法是，在报告有关费用时将其减去。
29 Grants related to income are sometimes presented as a credit in the statement of comprehensive income, either separately or under a general heading such as …Other income?; alternatively, they are deducted in reporting the related expense.
29A If an entity presents the components of profit or loss in a separate income statement as described in paragraph 81 of IAS 1 (as revised in 2007), it presents grants related to income as required in paragraph 29 in that separate statement.
上述第一种方法的支持者认为，将收益项目和费用项目抵销是不恰当的，应将费用和补助分开，以便与不受补助影响的其他费用作出比较。第二种方法的支持者则认为，如果企业不能得到补助则不会发生费用，因此，在呈报费用时如不抵销补助，可能会引起误解。
30 Supporters of the first method claim that it is inappropriate to net income and expense items and that separation of the grant from the expense facilitates comparison with other expenses not affected by a grant. For the second method
it is argued that the expenses might well not have been incurred by the entity if
the grant had not been available and presentation of the expense without
offsetting the grant may therefore be misleading.
在呈报与收益有关的补助时，上述两种方法都认为是可接受的。为了对财务报表有恰当的理解，揭示这种补助可能是必要的。通常，揭示这种补助对任何需要单
独反映的收益或费用项目的影响是恰当的。
31 Both methods are regarded as acceptable for the presentation of grants related to income. Disclosure of the grant may be necessary for a proper understanding of
the financial statements. Disclosure of the effect of the grants on any item of
income or expense which is required to be separately disclosed is usually appropriate.
政府补助的归还
Repayment of government grants
一项政府补助当其成为应当归还的项目时，应作为对会计估计的修订进行会计处理（见国际会计准则第8号一本期净损益、基本错误和会计政策的变更”）o归还一项与收益有关的补助，首先应冲减为这种补助设置的递延收益的未摊销余额。如果归还金额超过了未摊销递延收益，或者不再存在递延收益时，归还额应立即直接确认为费用。归还一项与资产有关的补助，在会计记录上是根据归还额增加资产的帐面金额，或减少递延收益的余额。在没有补助的情况下，本应提取的那些累计折旧补提额，应当立即确认为费用。
32 A government grant that becomes repayable shall be accounted for as a change in accounting estimate (see IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors). Repayment of a grant related to income shall be applied first against any unamortised deferred credit recognised in respect of the grant. To the extent that the repayment exceeds any such deferred credit, or when no deferred credit exists, the repayment shall be recognised immediately in profit or loss. Repayment of a grant related to an asset shall be recognised by increasing the carrying amount of the asset or reducing the deferred income balance by the amount repayable. The cumulative additional depreciation that would have been recognised in profit or loss to date in the absence of the grant shall be recognized immediately in profit or loss.
与资产有关的补助需归还的那些情况，要求能够考虑对资产新的帐面金额可能发生的损失。
33 Circumstances giving rise to repayment of a grant related to an asset may require consideration to be given to the possible impairment of the new carrying amount
of the asset.
政府援助
Government assistance
本号准则第3段对政府补助所下的定义，不包括那些不能合理确定价值的某些方式的政府援助，也不包括不能与企业的正常交易加以区分的与政府之间的交易。
34 Excluded from the definition of government grants in paragraph 3 are certain forms of government assistance which cannot reasonably have a value placed
upon them and transactions with government which cannot be distinguished
from the normal trading transactions of the entity.
不能合理地给定价值的政府援助的例子，有免费的技术或市场咨询和提供担保等。对企业的一部分销售负责的政府采购政策，则是不能与企业正常交易加以区分的政府援助的一个例子。受益的存在也许是毫无疑问的，但是任何企图把企业的交易活动和政府援助区分开的做法，都是武断的。
35 Examples of assistance that cannot reasonably have a value placed upon them are
free technical or marketing advice and the provision of guarantees. An example
of assistance that cannot be distinguished from the normal trading transactions
of the entity is a government procurement policy that is responsible for a portion
of the ent ity?s sales. The existence of the benefit might be unquestioned but any attempt to segregate the trading activities from government assistance could well
be arbitrary.
由于上述例子中企业受益的重要性，可能需要揭示这种援助的性质、范围和期限，以使财务报表不被误解。
36 The significance of the benefit in the above examples may be such that disclosure of the nature, extent and duration of the assistance is necessary in order that the financial statements may not be misleading.
37 [Deleted]
在本号准则中，政府援助不包括由于改善一般运输条件和通讯网络而提供的基础设施，也不包括提供诸如灌溉和水脉等经过改造的设施，这些援助是在持续不断的基础上，为整个地方社会提供的福利。
38 In this Standard, government assistance does not include the provision of infrastructure by improvement to the general transport and communication
network and the supply of improved facilities such as irrigation or water reticulation which is available on an ongoing indeterminate basis for the benefit
of an entire local community.
揭示
Disclosure
下列事项应当予以揭示：
39 The following matters shall be disclosed:
对政府补助采取的会计政策，包括在财务报表中所采用的呈报方法；
(a) the accounting policy adopted for government grants, including the methods of presentation adopted in the financial statements;
在财务报表中确认的政府补助的性质和范围，以及关于企业已直接受益的其他形式的政府援助的说明；
(b) the nature and extent of government grants recognised in the financial statements and an indication of other forms of government assistance from which the entity has directly benefited; and
已确认为政府援助的未满足的附加条件，以及其他或有事项。
(c) unfulfilled conditions and other contingencies attaching to government assistance that has been recognised.
过渡性规定
Transitional provisions
当企业首次采用本号准则时，应该：
40 An entity adopting the Standard for the first time shall:
遵守揭示方面的要求（如适合的话）；和
(a) comply with the disclosure requirements, where appropriate; and
采取下述两种做法之一：
(b) either:
按照国际会计准则第8号“本期净损益、基本错误和会计政策的变更”的规定，为
会计政策的变更调整财务报表
(i) adjust its financial statements for the change in accounting policy in accordance with IAS 8; or
只对在本号准则生效后才成为应收或应归还项目的补助或补助的一部分，使用本号准则的会计规定。
(ii) apply the accounting provisions of the Standard only to grants or
portions of grants becoming receivable or repayable after the effective
date of the Standard.
生效日期
Effective date
本号国际会计准则，对从1984年1月1日或以后开始的会计期间的财务报表生效。
41 This Standard becomes operative for financial statements covering periods beginning on or after 1 January 1984.
42 IAS 1 (as revised in 2007) amended the terminology used throughout IFRSs.
In addition it added paragraph 29A. An entity shall apply those amendments for annual periods beginning on or after 1 January 2009. If an entity applies
IAS 1 (revised 2007) for an earlier period, the amendments shall be applied for
that earlier period.
43 Paragraph 37 was deleted and paragraph 10A added by Improvements to IFRSs issued
in May 2008. An entity shall apply those amendments prospectively to government loans received in periods beginning on or after 1 January 2009.
Earlier application is permitted. If an entity applies the amendments for an
earlier period it shall disclose that fact.