IAS17 International Accounting Standard17
Leases
This version includes amendments resulting from new and amended IFRSs issued up to 31December2004.
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IAS17
C ONTENTS
paragraphs INTRODUCTION IN1–IN13 INTERNATIONAL ACCOUNTING STANDARD17
LEASES
OBJECTIVE1 SCOPE2–3 DEFINITIONS4–6 CLASSIFICATION OF LEASES7–19 LEASES IN THE FINANCIAL STATEMENTS OF LESSEES20–35
Finance leases20–32 Initial recognition20–24 Subsequent measurement25–32 Operating leases33–35
LEASES IN THE FINANCIAL STATEMENTS OF LESSORS36–57 Finance leases36–48 Initial recognition36–38 Subsequent measurement39–48 Operating leases49–57
SALE AND LEASEBACK TRANSACTIONS58–66 TRANSITIONAL PROVISIONS67–68 EFFECTIVE DATE69 WITHDRAWAL OF IAS17(REVISED1997)70 APPENDIX
Amendments to other pronouncements
APPROVAL OF IAS17BY THE BOARD
BASIS FOR CONCLUSIONS
IMPLEMENTATION GUIDANCE
Illustrative examples of sale and leaseback transactions that result in
operating leases
TABLE OF CONCORDANCE
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IAS17 International Accounting Standard17Leases(IAS17)is set out in paragraphs1–70and the
Appendix.All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.IAS17should be read in the context of its objective and the Basis for Conclusions,the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS8Accounting Policies,Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.
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Introduction
IN1International Accounting Standard17Leases(IAS17)replaces IAS17Leases(revised in1997)and should be applied for annual periods beginning on or after1January
2005.Earlier application is encouraged.
Reasons for revising IAS17
IN2The International Accounting Standards Board developed this revised IAS17as part of its project on Improvements to International Accounting Standards.
The project was undertaken in the light of queries and criticisms raised in relation
to the Standards by securities regulators,professional accountants and other
interested parties.The objectives of the project were to reduce or eliminate
alternatives,redundancies and conflicts within the Standards,to deal with some
convergence issues and to make other improvements.
IN3For IAS17the Board’s main objective was a limited revision to clarify the classification of a lease of land and buildings and to eliminate accounting
alternatives for initial direct costs in the financial statements of lessors.
IN4Because the Board’s agenda includes a project on leases,the Board did not reconsider the fundamental approach to the accounting for leases contained in
IAS17.For the same reason,the Board decided not to incorporate into IAS17
relevant SIC Interpretations.
The main changes
Scope
IN5Although IAS40Investment Property prescribes the measurement models that can be applied to investment properties held,it requires the finance lease accounting
methodology set out in this Standard to be used for investment properties held
under leases.
Definitions
Initial direct costs
IN6Initial direct costs are incremental costs that are directly attributable to negotiating and arranging a lease.The definition of the interest rate implicit in
the lease has been amended to clarify that it is the discount rate that results in the
present value of the minimum lease payments and any unguaranteed residual
value equalling the fair value of the leased asset plus initial direct costs of the
lessor.
Inception of the lease/commencement of the lease term
IN7This Standard distinguishes between the inception of the lease(when leases are classified)and the commencement of the lease term(when recognition takes
place).
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Unearned finance income/net investment in the lease
IN8The definitions of these terms have been simplified and articulated more explicitly to complement the changes relating to initial direct costs referred to in
paragraphs IN10–IN12and the change in the definition of the interest rate
implicit in the lease referred to in paragraph IN6.
Classification of leases
IN9When classifying a lease of land and buildings,an entity normally considers the land and buildings elements separately.The minimum lease payments are
allocated between the land and buildings elements in proportion to the relative
fair values of the leasehold interests in the land and buildings elements of the
lease.The land element is normally classified as an operating lease unless title
passes to the lessee at the end of the lease term.The buildings element is
classified as an operating or finance lease by applying the classification criteria in
the Standard.
Initial direct costs
IN10Lessors include in the initial measurement of finance lease receivables the initial direct costs incurred in negotiating a lease.This treatment does not apply to
manufacturer or dealer lessors.Manufacturer or dealer lessors recognise costs of
this type as an expense when the selling profit is recognised.
IN11Initial direct costs incurred by lessors in negotiating an operating lease are added to the carrying amount of the leased asset and recognised over the lease term on
the same basis as the lease income.
IN12The Standard does not permit initial direct costs of lessors to be charged as expenses as incurred.
Transitional provisions
IN13As discussed in paragraph68of the Standard,an entity that has previously applied IAS17(revised1997)is required to apply the amendments made by this
Standard retrospectively for all leases,or if IAS17(revised1997)was not applied
retrospectively,for all leases entered into since it first applied that Standard.
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IAS17
International Accounting Standard17
Leases
Objective
1The objective of this Standard is to prescribe,for lessees and lessors,the appropriate accounting policies and disclosure to apply in relation to leases.
Scope
2This Standard shall be applied in accounting for all leases other than:
(a)leases to explore for or use minerals,oil,natural gas and similar
non-regenerative resources;and
(b)licensing agreements for such items as motion picture films,video
recordings,plays,manuscripts,patents and copyrights.
However,this Standard shall not be applied as the basis of measurement
for:
(a)property held by lessees that is accounted for as investment property
(see IAS40Investment Property);
(b)investment property provided by lessors under operating leases
(see IAS40);
(c)biological assets held by lessees under finance leases(see IAS41
Agriculture);or
(d)biological assets provided by lessors under operating leases
(see IAS41).
3This Standard applies to agreements that transfer the right to use assets even though substantial services by the lessor may be called for in connection with the
operation or maintenance of such assets.This Standard does not apply to
agreements that are contracts for services that do not transfer the right to use
assets from one contracting party to the other.
Definitions
4The following terms are used in this Standard with the meanings specified:
A lease is an agreement whereby the lessor conveys to the lessee in return for
a payment or series of payments the right to use an asset for an agreed
period of time.
A finance lease is a lease that transfers substantially all the risks and rewards
incidental to ownership of an asset.Title may or may not eventually be
transferred.
An operating lease is a lease other than a finance lease.
A non-cancellable lease is a lease that is cancellable only:
(a)upon the occurrence of some remote contingency;
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(b)with the permission of the lessor;
(c)if the lessee enters into a new lease for the same or an equivalent asset
with the same lessor;or
(d)upon payment by the lessee of such an additional amount that,at
inception of the lease,continuation of the lease is reasonably certain.
The inception of the lease is the earlier of the date of the lease agreement and the date of commitment by the parties to the principal provisions of the lease.As at this date:
(a)a lease is classified as either an operating or a finance lease;and
(b)in the case of a finance lease,the amounts to be recognised at the
commencement of the lease term are determined.
The commencement of the lease term is the date from which the lessee is entitled to exercise its right to use the leased asset.It is the date of initial recognition of the lease(ie the recognition of the assets,liabilities,income or expenses resulting from the lease,as appropriate).
The lease term is the non-cancellable period for which the lessee has contracted to lease the asset together with any further terms for which the lessee has the option to continue to lease the asset,with or without further payment,when at the inception of the lease it is reasonably certain that the lessee will exercise the option.
Minimum lease payments are the payments over the lease term that the lessee is or can be required to make,excluding contingent rent,costs for services and taxes to be paid by and reimbursed to the lessor,together with:
(a)for a lessee,any amounts guaranteed by the lessee or by a party related
to the lessee;or
(b)for a lessor,any residual value guaranteed to the lessor by:
(i)the lessee;
(ii)a party related to the lessee;or
(iii)a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.
However,if the lessee has an option to purchase the asset at a price that is expected to be sufficiently lower than fair value at the date the option becomes exercisable for it to be reasonably certain,at the inception of the lease,that the option will be exercised,the minimum lease payments comprise the minimum payments payable over the lease term to the expected date of exercise of this purchase option and the payment required to exercise it.
Fair value is the amount for which an asset could be exchanged,or a liability settled,between knowledgeable,willing parties in an arm’s length transaction.
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Economic life is either:
(a)the period over which an asset is expected to be economically usable
by one or more users;or
(b)the number of production or similar units expected to be obtained
from the asset by one or more users.
Useful life is the estimated remaining period,from the commencement of the
lease term,without limitation by the lease term,over which the economic
benefits embodied in the asset are expected to be consumed by the entity.
Guaranteed residual value is:
(a)for a lessee,that part of the residual value that is guaranteed by the
lessee or by a party related to the lessee(the amount of the guarantee
being the maximum amount that could,in any event,become payable);
and
(b)for a lessor,that part of the residual value that is guaranteed by the
lessee or by a third party unrelated to the lessor that is financially
capable of discharging the obligations under the guarantee.
Unguaranteed residual value is that portion of the residual value of the leased
asset,the realisation of which by the lessor is not assured or is guaranteed
solely by a party related to the lessor.
Initial direct costs are incremental costs that are directly attributable to
negotiating and arranging a lease,except for such costs incurred by
manufacturer or dealer lessors.
Gross investment in the lease is the aggregate of:
(a)the minimum lease payments receivable by the lessor under a finance
lease,and
(b)any unguaranteed residual value accruing to the lessor.
Net investment in the lease is the gross investment in the lease discounted at the
interest rate implicit in the lease.
Unearned finance income is the difference between:
(a)the gross investment in the lease,and
(b)the net investment in the lease.
The interest rate implicit in the lease is the discount rate that,at the inception of
the lease,causes the aggregate present value of(a)the minimum lease
payments and(b)the unguaranteed residual value to be equal to the sum of
(i)the fair value of the leased asset and(ii)any initial direct costs of the
lessor.
The lessee’s incremental borrowing rate of interest is the rate of interest the lessee
would have to pay on a similar lease or,if that is not determinable,the rate
that,at the inception of the lease,the lessee would incur to borrow over a
similar term,and with a similar security,the funds necessary to purchase
the asset.
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Contingent rent is that portion of the lease payments that is not fixed in
amount but is based on the future amount of a factor that changes other
than with the passage of time(eg percentage of future sales,amount of
future use,future price indices,future market rates of interest).
5A lease agreement or commitment may include a provision to adjust the lease payments for changes in the construction or acquisition cost of the leased
property or for changes in some other measure of cost or value,such as general
price levels,or in the lessor’s costs of financing the lease,during the period
between the inception of the lease and the commencement of the lease term.
If so,the effect of any such changes shall be deemed to have taken place at the
inception of the lease for the purposes of this Standard.
6The definition of a lease includes contracts for the hire of an asset that contain a provision giving the hirer an option to acquire title to the asset upon the
fulfilment of agreed conditions.These contracts are sometimes known as hire
purchase contracts.
Classification of leases
7The classification of leases adopted in this Standard is based on the extent to which risks and rewards incidental to ownership of a leased asset lie with the
lessor or the lessee.Risks include the possibilities of losses from idle capacity or
technological obsolescence and of variations in return because of changing
economic conditions.Rewards may be represented by the expectation of
profitable operation over the asset’s economic life and of gain from appreciation
in value or realisation of a residual value.
8A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership.A lease is classified as an
operating lease if it does not transfer substantially all the risks and
rewards incidental to ownership.
9Because the transaction between a lessor and a lessee is based on a lease agreement between them,it is appropriate to use consistent definitions.
The application of these definitions to the differing circumstances of the lessor
and lessee may result in the same lease being classified differently by them.
For example,this may be the case if the lessor benefits from a residual value
guarantee provided by a party unrelated to the lessee.
10Whether a lease is a finance lease or an operating lease depends on the substance of the transaction rather than the form of the contract.*Examples of situations
that individually or in combination would normally lead to a lease being classified
as a finance lease are:
(a)the lease transfers ownership of the asset to the lessee by the end of the lease
term;
*See also SIC-27Evaluating the Substance of Transactions Involving the Legal Form of a Lease.
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(b)the lessee has the option to purchase the asset at a price that is expected to be
sufficiently lower than the fair value at the date the option becomes
exercisable for it to be reasonably certain,at the inception of the lease,that
the option will be exercised;
(c)the lease term is for the major part of the economic life of the asset even if
title is not transferred;
(d)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;and
(e)the leased assets are of such a specialised nature that only the lessee can use
them without major modifications.
11Indicators of situations that individually or in combination could also lead to a lease being classified as a finance lease are:
(a)if the lessee can cancel the lease,the lessor’s losses associated with the
cancellation are borne by the lessee;
(b)gains or losses from the fluctuation in the fair value of the residual accrue to
the lessee(for example,in the form of a rent rebate equalling most of the
sales proceeds at the end of the lease);and
(c)the lessee has the ability to continue the lease for a secondary period at a rent
that is substantially lower than market rent.
12The examples and indicators in paragraphs10and11are not always conclusive.
If it is clear from other features that the lease does not transfer substantially all
risks and rewards incidental to ownership,the lease is classified as an operating
lease.For example,this may be the case if ownership of the asset transfers at the
end of the lease for a variable payment equal to its then fair value,or if there are
contingent rents,as a result of which the lessee does not have substantially all
such risks and rewards.
13Lease classification is made at the inception of the lease.If at any time the lessee and the lessor agree to change the provisions of the lease,other than by renewing
the lease,in a manner that would have resulted in a different classification of the
lease under the criteria in paragraphs7–12if the changed terms had been in
effect at the inception of the lease,the revised agreement is regarded as a new
agreement over its term.However,changes in estimates(for example,changes in
estimates of the economic life or of the residual value of the leased property),or
changes in circumstances(for example,default by the lessee),do not give rise to a
new classification of a lease for accounting purposes.
14Leases of land and of buildings are classified as operating or finance leases in the same way as leases of other assets.However,a characteristic of land is that it
normally has an indefinite economic life and,if title is not expected to pass to the
lessee by the end of the lease term,the lessee normally does not receive
substantially all of the risks and rewards incidental to ownership,in which case
the lease of land will be an operating lease.A payment made on entering into or
acquiring a leasehold that is accounted for as an operating lease represents
prepaid lease payments that are amortised over the lease term in accordance with
the pattern of benefits provided.
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15The land and buildings elements of a lease of land and buildings are considered separately for the purposes of lease classification.If title to both elements is
expected to pass to the lessee by the end of the lease term,both elements are
classified as a finance lease,whether analysed as one lease or as two leases,unless
it is clear from other features that the lease does not transfer substantially all risks
and rewards incidental to ownership of one or both elements.When the land has
an indefinite economic life,the land element is normally classified as an
operating lease unless title is expected to pass to the lessee by the end of the lease
term,in accordance with paragraph14.The buildings element is classified as a
finance or operating lease in accordance with paragraphs7–13.
16Whenever necessary in order to classify and account for a lease of land and buildings,the minimum lease payments(including any lump-sum upfront
payments)are allocated between the land and the buildings elements in
proportion to the relative fair values of the leasehold interests in the land element
and buildings element of the lease at the inception of the lease.If the lease
payments cannot be allocated reliably between these two elements,the entire
lease is classified as a finance lease,unless it is clear that both elements are
operating leases,in which case the entire lease is classified as an operating lease.
17For a lease of land and buildings in which the amount that would initially be recognised for the land element,in accordance with paragraph20,is immaterial,
the land and buildings may be treated as a single unit for the purpose of lease
classification and classified as a finance or operating lease in accordance with
paragraphs7–13.In such a case,the economic life of the buildings is regarded as
the economic life of the entire leased asset.
18Separate measurement of the land and buildings elements is not required when the lessee’s interest in both land and buildings is classified as an investment
property in accordance with IAS40and the fair value model is adopted.Detailed
calculations are required for this assessment only if the classification of one or
both elements is otherwise uncertain.
19In accordance with IAS40,it is possible for a lessee to classify a property interest held under an operating lease as an investment property.If it does,the property
interest is accounted for as if it were a finance lease and,in addition,the fair value
model is used for the asset recognised.The lessee shall continue to account for the
lease as a finance lease,even if a subsequent event changes the nature of the
lessee’s property interest so that it is no longer classified as investment property.
This will be the case if,for example,the lessee:
(a)occupies the property,which is then transferred to owner-occupied property
at a deemed cost equal to its fair value at the date of change in use;or
(b)grants a sublease that transfers substantially all of the risks and rewards
incidental to ownership of the interest to an unrelated third party.Such a
sublease is accounted for by the lessee as a finance lease to the third party,
although it may be accounted for as an operating lease by the third party.
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Leases in the financial statements of lessees
Finance leases
Initial recognition
20At the commencement of the lease term,lessees shall recognise finance leases as assets and liabilities in their balance sheets at amounts equal to
the fair value of the leased property or,if lower,the present value of the
minimum lease payments,each determined at the inception of the lease.
The discount rate to be used in calculating the present value of the
minimum lease payments is the interest rate implicit in the lease,if this is
practicable to determine;if not,the lessee’s incremental borrowing rate
shall be used.Any initial direct costs of the lessee are added to the amount
recognised as an asset.
21Transactions and other events are accounted for and presented in accordance with their substance and financial reality and not merely with legal form.Although
the legal form of a lease agreement is that the lessee may acquire no legal title to
the leased asset,in the case of finance leases the substance and financial reality
are that the lessee acquires the economic benefits of the use of the leased asset for
the major part of its economic life in return for entering into an obligation to pay
for that right an amount approximating,at the inception of the lease,the fair
value of the asset and the related finance charge.
22If such lease transactions are not reflected in the lessee’s balance sheet,the economic resources and the level of obligations of an entity are understated,
thereby distorting financial ratios.Therefore,it is appropriate for a finance lease
to be recognised in the lessee’s balance sheet both as an asset and as an obligation
to pay future lease payments.At the commencement of the lease term,the asset
and the liability for the future lease payments are recognised in the balance sheet
at the same amounts except for any initial direct costs of the lessee that are added
to the amount recognised as an asset.
23It is not appropriate for the liabilities for leased assets to be presented in the financial statements as a deduction from the leased assets.If for the presentation
of liabilities on the face of the balance sheet a distinction is made between current
and non-current liabilities,the same distinction is made for lease liabilities.
24Initial direct costs are often incurred in connection with specific leasing activities, such as negotiating and securing leasing arrangements.The costs identified as
directly attributable to activities performed by the lessee for a finance lease are
added to the amount recognised as an asset.
Subsequent measurement
25Minimum lease payments shall be apportioned between the finance charge and the reduction of the outstanding liability.The finance charge shall be
allocated to each period during the lease term so as to produce a constant
periodic rate of interest on the remaining balance of the liability.
Contingent rents shall be charged as expenses in the periods in which they
are incurred.
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26In practice,in allocating the finance charge to periods during the lease term,a lessee may use some form of approximation to simplify the calculation.
27A finance lease gives rise to depreciation expense for depreciable assets as well as finance expense for each accounting period.The depreciation
policy for depreciable leased assets shall be consistent with that for
depreciable assets that are owned,and the depreciation recognised shall be
calculated in accordance with IAS16Property,Plant and Equipment and IAS38
Intangible Assets.If there is no reasonable certainty that the lessee will obtain
ownership by the end of the lease term,the asset shall be fully depreciated
over the shorter of the lease term and its useful life.
28The depreciable amount of a leased asset is allocated to each accounting period during the period of expected use on a systematic basis consistent with the
depreciation policy the lessee adopts for depreciable assets that are owned.If
there is reasonable certainty that the lessee will obtain ownership by the end of
the lease term,the period of expected use is the useful life of the asset;otherwise
the asset is depreciated over the shorter of the lease term and its useful life.
29The sum of the depreciation expense for the asset and the finance expense for the period is rarely the same as the lease payments payable for the period,and it is,
therefore,inappropriate simply to recognise the lease payments payable as an
expense.Accordingly,the asset and the related liability are unlikely to be equal in
amount after the commencement of the lease term.
30To determine whether a leased asset has become impaired,an entity applies IAS36Impairment of Assets.
31Lessees shall,in addition to meeting the requirements of IAS32Financial Instruments:Disclosure and Presentation,make the following disclosures for
finance leases:
(a)for each class of asset,the net carrying amount at the balance sheet
date.
(b)a reconciliation between the total of future minimum lease payments
at the balance sheet date,and their present value.In addition,an
entity shall disclose the total of future minimum lease payments at
the balance sheet date,and their present value,for each of the
following periods:
(i)not later than one year;
(ii)later than one year and not later than five years;
(iii)later than five years.
(c)contingent rents recognised as an expense in the period.
(d)the total of future minimum sublease payments expected to be
received under non-cancellable subleases at the balance sheet date.
(e)a general description of the lessee’s material leasing arrangements
including,but not limited to,the following:
(i)the basis on which contingent rent payable is determined;
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(ii)the existence and terms of renewal or purchase options and escalation clauses;and
(iii)restrictions imposed by lease arrangements,such as those concerning dividends,additional debt,and further leasing.
32In addition,the requirements for disclosure in accordance with IAS16,IAS36, IAS38,IAS40and IAS41apply to lessees for assets leased under finance leases.
Operating leases
33Lease payments under an operating lease shall be recognised as an expense on a straight-line basis over the lease term unless another systematic basis
is more representative of the time pattern of the user’s benefit.*
34For operating leases,lease payments(excluding costs for services such as insurance and maintenance)are recognised as an expense on a straight-line basis
unless another systematic basis is representative of the time pattern of the user’s
benefit,even if the payments are not on that basis.
35Lessees shall,in addition to meeting the requirements of IAS32,make the following disclosures for operating leases:
(a)the total of future minimum lease payments under non-cancellable
operating leases for each of the following periods:
(i)not later than one year;
(ii)later than one year and not later than five years;
(iii)later than five years.
(b)the total of future minimum sublease payments expected to be
received under non-cancellable subleases at the balance sheet date.
(c)lease and sublease payments recognised as an expense in the period,
with separate amounts for minimum lease payments,contingent
rents,and sublease payments.
(d)a general description of the lessee’s significant leasing arrangements
including,but not limited to,the following:
(i)the basis on which contingent rent payable is determined;
(ii)the existence and terms of renewal or purchase options and escalation clauses;and
(iii)restrictions imposed by lease arrangements,such as those concerning dividends,additional debt and further leasing.
*See also SIC-15Operating Leases—Incentives.
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IAS17 Leases in the financial statements of lessors
Finance leases
Initial recognition
36Lessors shall recognise assets held under a finance lease in their balance sheets and present them as a receivable at an amount equal to the net
investment in the lease.
37Under a finance lease substantially all the risks and rewards incidental to legal ownership are transferred by the lessor,and thus the lease payment receivable is
treated by the lessor as repayment of principal and finance income to reimburse
and reward the lessor for its investment and services.
38Initial direct costs are often incurred by lessors and include amounts such as commissions,legal fees and internal costs that are incremental and directly
attributable to negotiating and arranging a lease.They exclude general overheads
such as those incurred by a sales and marketing team.For finance leases other
than those involving manufacturer or dealer lessors,initial direct costs are
included in the initial measurement of the finance lease receivable and reduce the
amount of income recognised over the lease term.The interest rate implicit in the
lease is defined in such a way that the initial direct costs are included
automatically in the finance lease receivable;there is no need to add them
separately.Costs incurred by manufacturer or dealer lessors in connection with
negotiating and arranging a lease are excluded from the definition of initial direct
costs.As a result,they are excluded from the net investment in the lease and are
recognised as an expense when the selling profit is recognised,which for a finance
lease is normally at the commencement of the lease term.
Subsequent measurement
39The recognition of finance income shall be based on a pattern reflecting a constant periodic rate of return on the lessor’s net investment in the
finance lease.
40A lessor aims to allocate finance income over the lease term on a systematic and rational basis.This income allocation is based on a pattern reflecting a constant
periodic return on the lessor’s net investment in the finance lease.Lease
payments relating to the period,excluding costs for services,are applied against
the gross investment in the lease to reduce both the principal and the unearned
finance income.
41Estimated unguaranteed residual values used in computing the lessor’s gross investment in a lease are reviewed regularly.If there has been a reduction in the
estimated unguaranteed residual value,the income allocation over the lease term
is revised and any reduction in respect of amounts accrued is recognised
immediately.
41A An asset under a finance lease that is classified as held for sale(or included in a disposal group that is classified as held for sale)in accordance with IFRS5
Non-current Assets Held for Sale and Discontinued Operations shall be accounted for in
accordance with that IFRS.
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42Manufacturer or dealer lessors shall recognise selling profit or loss in the period,in accordance with the policy followed by the entity for outright
sales.If artificially low rates of interest are quoted,selling profit shall be
restricted to that which would apply if a market rate of interest were
charged.Costs incurred by manufacturer or dealer lessors in connection
with negotiating and arranging a lease shall be recognised as an expense
when the selling profit is recognised.
43Manufacturers or dealers often offer to customers the choice of either buying or leasing an asset.A finance lease of an asset by a manufacturer or dealer lessor
gives rise to two types of income:
(a)profit or loss equivalent to the profit or loss resulting from an outright sale of
the asset being leased,at normal selling prices,reflecting any applicable
volume or trade discounts;and
(b)finance income over the lease term.
44The sales revenue recognised at the commencement of the lease term by a manufacturer or dealer lessor is the fair value of the asset,or,if lower,the present
value of the minimum lease payments accruing to the lessor,computed at a
market rate of interest.The cost of sale recognised at the commencement of the
lease term is the cost,or carrying amount if different,of the leased property less
the present value of the unguaranteed residual value.The difference between the
sales revenue and the cost of sale is the selling profit,which is recognised in
accordance with the entity’s policy for outright sales.
45Manufacturer or dealer lessors sometimes quote artificially low rates of interest in order to attract customers.The use of such a rate would result in an excessive
portion of the total income from the transaction being recognised at the time of
sale.If artificially low rates of interest are quoted,selling profit is restricted to
that which would apply if a market rate of interest were charged.
46Costs incurred by a manufacturer or dealer lessor in connection with negotiating and arranging a finance lease are recognised as an expense at the commencement
of the lease term because they are mainly related to earning the manufacturer’s or
dealer’s selling profit.
47Lessors shall,in addition to meeting the requirements in IAS32,disclose the following for finance leases:
(a)a reconciliation between the gross investment in the lease at the
balance sheet date,and the present value of minimum lease payments
receivable at the balance sheet date.In addition,an entity shall
disclose the gross investment in the lease and the present value of
minimum lease payments receivable at the balance sheet date,for each
of the following periods:
(i)not later than one year;
(ii)later than one year and not later than five years;
(iii)later than five years.
(b)unearned finance income.
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(c)the unguaranteed residual values accruing to the benefit of the lessor.
(d)the accumulated allowance for uncollectible minimum lease payments
receivable.
(e)contingent rents recognised as income in the period.
(f)a general description of the lessor’s material leasing arrangements.
48As an indicator of growth it is often useful also to disclose the gross investment less unearned income in new business added during the period,after deducting
the relevant amounts for cancelled leases.
Operating leases
49Lessors shall present assets subject to operating leases in their balance sheets according to the nature of the asset.
50Lease income from operating leases shall be recognised in income on a straight-line basis over the lease term,unless another systematic basis is
more representative of the time pattern in which use benefit derived from
the leased asset is diminished.*
51Costs,including depreciation,incurred in earning the lease income are recognised as an expense.Lease income(excluding receipts for services provided such as
insurance and maintenance)is recognised on a straight-line basis over the lease
term even if the receipts are not on such a basis,unless another systematic basis is
more representative of the time pattern in which use benefit derived from the
leased asset is diminished.
52Initial direct costs incurred by lessors in negotiating and arranging an operating lease shall be added to the carrying amount of the leased asset
and recognised as an expense over the lease term on the same basis as the
lease income.
53The depreciation policy for depreciable leased assets shall be consistent with the lessor’s normal depreciation policy for similar assets,and
depreciation shall be calculated in accordance with IAS16and IAS38.
54To determine whether a leased asset has become impaired,an entity applies IAS36.
55A manufacturer or dealer lessor does not recognise any selling profit on entering into an operating lease because it is not the equivalent of a sale.
56Lessors shall,in addition to meeting the requirements of IAS32,disclose the following for operating leases:
(a)the future minimum lease payments under non-cancellable operating
leases in the aggregate and for each of the following periods:
(i)not later than one year;
(ii)later than one year and not later than five years;
(iii)later than five years.
*See also SIC-15Operating Leases—Incentives.
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IAS17
(b)total contingent rents recognised as income in the period.
(c)a general description of the lessor’s leasing arrangements.
57In addition,the disclosure requirements in IAS16,IAS36,IAS38,IAS40and IAS41apply to lessors for assets provided under operating leases.
Sale and leaseback transactions
58A sale and leaseback transaction involves the sale of an asset and the leasing back of the same asset.The lease payment and the sale price are usually
interdependent because they are negotiated as a package.The accounting
treatment of a sale and leaseback transaction depends upon the type of lease
involved.
59If a sale and leaseback transaction results in a finance lease,any excess of sales proceeds over the carrying amount shall not be immediately
recognised as income by a seller-lessee.Instead,it shall be deferred and
amortised over the lease term.
60If the leaseback is a finance lease,the transaction is a means whereby the lessor provides finance to the lessee,with the asset as security.For this reason it is not
appropriate to regard an excess of sales proceeds over the carrying amount as
income.Such excess is deferred and amortised over the lease term.
61If a sale and leaseback transaction results in an operating lease,and it is clear that the transaction is established at fair value,any profit or loss shall
be recognised immediately.If the sale price is below fair value,any profit
or loss shall be recognised immediately except that,if the loss is
compensated for by future lease payments at below market price,it shall be
deferred and amortised in proportion to the lease payments over the
period for which the asset is expected to be used.If the sale price is above
fair value,the excess over fair value shall be deferred and amortised over
the period for which the asset is expected to be used.
62If the leaseback is an operating lease,and the lease payments and the sale price are at fair value,there has in effect been a normal sale transaction and any profit
or loss is recognised immediately.
63For operating leases,if the fair value at the time of a sale and leaseback transaction is less than the carrying amount of the asset,a loss equal to the
amount of the difference between the carrying amount and fair value shall
be recognised immediately.
64For finance leases,no such adjustment is necessary unless there has been an impairment in value,in which case the carrying amount is reduced to recoverable
amount in accordance with IAS36.
65Disclosure requirements for lessees and lessors apply equally to sale and leaseback transactions.The required description of material leasing arrangements leads to
disclosure of unique or unusual provisions of the agreement or terms of the sale
and leaseback transactions.
66Sale and leaseback transactions may trigger the separate disclosure criteria in IAS1Presentation of Financial Statements.
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IAS17 Transitional provisions
67Subject to paragraph68,retrospective application of this Standard is encouraged but not required.If the Standard is not applied retrospectively,
the balance of any pre-existing finance lease is deemed to have been
properly determined by the lessor and shall be accounted for thereafter in
accordance with the provisions of this Standard.
68An entity that has previously applied IAS17(revised1997)shall apply the amendments made by this Standard retrospectively for all leases or,if
IAS17(revised1997)was not applied retrospectively,for all leases entered
into since it first applied that Standard.
Effective date
69An entity shall apply this Standard for annual periods beginning on or after1January2005.Earlier application is encouraged.If an entity applies
this Standard for a period beginning before1January2005,it shall disclose
that fact.
Withdrawal of IAS17(revised1997)
70This Standard supersedes IAS17Leases(revised in1997).
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Appendix
Amendments to other pronouncements
The amendments in this appendix shall be applied for annual periods beginning on or after 1January2005.If an entity applies this Standard for an earlier period,these amendments shall be applied for that earlier period.
*****
The amendments contained in this appendix when this Standard was issued in2003have been incorporated into the relevant pronouncements published in this volume.
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国际会计准则第16号--不动产、厂房和设备 国际会计准则第16号 （1993年12月修订） 目的 本号准则的目的是规定不动产、厂房和设备的会计处理。 不动产、厂房和设备的会计的基本问题是资产确认的时间、其帐面金额的确定、与它们有关的需确认的折旧费用，以及对帐面金额的其他损耗的确定和会计处理。 本号准则要求一项不动产、厂房和设备在其满足编制和呈报财务报表的结构中对一项资产的定义和确认标准时确认为资产。 范围 1.本号准则适用于对不动产、厂房和设备的会计处理，除非有另外的国际会计准则，要求或允许采用不同的会计处理方法。 2.本号准则替代于1981年批准的国际会计准则第16号不动产、厂房和设备的会计. 本号准则还替代1976年批准的国际会计准则第4号折旧会计中有关不动产、厂房和设备的折旧部分。本号准则所包含的原则的应用可能也适合像长期无形资产那样的其他资产，同时，国际会计准则第4号折旧会计仍然适用于这样的资产。 3.本号准则不适用于： （1）森林及类似的再生性自然资源。 （2）矿产权，矿产、石油、天然气和类似的非再生性资源的勘探和开采。然而，对于在发展或保持上述第（l）或第（2）条所包含的活动或资产时使用的，但又能与这些活动或资产分开的不动产、厂房和设备，适用本号准则。 4.在某些情况下，国际会计准则允许使用与本号准则所规定的不同的方法，来决定对不动产、厂房和设备的帐面金额的初始确认。例如，根据对负商誉的所允许的备选处理方法，国际会计准则第22号企业合并，要求对在企业合并中取得的不动产、厂房和设备最初用公允价值计量，即使它大于成本。然而，在这种情况下，对这些资产的会计处理的所有其他方面，包括折旧，均应按本号准则的要求予以确定。 5.国际会计准则第25号投资会计，允许企业将投资物业作为不动产处理，以符合本号准则的要求，或作为长期投资处理，以符合国际会计准则第25号投资会计的要求。 6.本号准则不涉及对完整反映物价变动影响的制度的应用（见国际会计准则第15号反映价格变动影响的信息和国际会计准则第29号在恶性通货膨胀经济中的财务报告）。但是，
国际会计准则与中国会计准则差异分析(一) 从2003年末至2004年，国际会计准则理事会发出了多项新的国际财务报告准则，并对多项现行国际会计准则进行了修订。中国要发展经济，就必须融入国际经济潮流中，作为国际通用商业语言的会计，自然就应该走向国际化。与此同时，为了与国际准则更好地协调与接轨，我国财政部也正积极地酝酿这方面的改革。 在众多的中国会计准则与国际会计准则差异中。国际会计准则第32号和39号-金融工具无疑是最引入关注的。尽管该准则在国际准则此次修订之前已经生效，但该准则十分复杂，很难应用。而对于中国会计准则来说，这是全新的准则，并代表了对于金融工具会计的重大改变。所有金融资产和金融负债，包括金融衍生工具，都需要在资产负债表上确认，而其中广泛采用公允价值作为计量基础。为交易而持有以及其他指定的金融工具。其公允价值的变动都计入利润表。在实务中，很可能会产生极大的应用问题。银行、其他金融机构，以及其他持有各类金融工具（包括金融衍生工具，例如远期合同、期货合同、互换合同、期权等）的企业将会受到很大的影响。而盈利亦可能波动频繁。限于篇幅本文仅以“商业债券投资核算”作为研究对象，进行二者的差异分析。债券投资是商业银行一项重要资产，在商业银行经营管理中具有举足轻重的作用。债券投资的核算，对于商业银行规范管理、防范风险、增强信息透明度具有重要意义。随着我国金融体制改革的不断深入和债券市场的稳步发展，商业银行债券投资迅速增长。但债券投
资核算明显滞后，与国际财务报告准则相关规定有着显著的差异。因此，充分借鉴国际财务报告准则中的合理成分，改革和完善商业银行债券投资的核算，不仅是推动商业银行会计与国际惯例接轨的重要步骤，也是提升商业银行债券投资核算水平，增强信息透明度，加强风险管理，促进债券投资业务健康发展的重要举措。本文试图通过对《金融企业会计制度》与国际财务报告准则有关债券投资规定的对比分析，提出中国商业银行债券投资核算的改革取向。 一、债券投资在商业银行经营管理中的重要地位和作用 （一）平衡收益与风险的重要工具 商业银行是经营货币资金的企业，既要吸收存款，又要通过发放贷款、同业拆放或购买债券等形式，将所吸收的资金有效地加以运用，以赚取合理的利差。同时，商业银行以安全性、流动性和效益性为经营原则，强调风险与收益的平衡。并通过有效的资产组合，去化解风险，提高收益。贷款无疑是银行资金运用最重要的手段，但是贷款的发放不仅要有客户需求，而且要充分考虑到贷款的风险。长期以来我国银行贷款质量不高。呆坏帐多的现状，说明贷款风险很大。而债券投资相对于贷款而言，虽然名义收益率相对较低，但其风险较小，收益稳定。相对于存放和拆放资金而言，收益又较为可观。而且，根据经营管理的需要，通过期限匹配，可以保持债券投资较好的流动性，以满足流动性管理的需要。因此，债券投资的特点决定了银行在没有即时和可靠的贷款投放渠道的情况下，为了保证资金的使用效率。必然会
内容摘要：财政部于2月15日发布了《企业会计准则第1号—存货》 （以下简称新准则），规定自2007年1月1日起在上市公司范围内施行，鼓励其他企业执行。新准则从规范范围、确认、计量、披露等方面对存货的确认、计量和报告披露进行了说明和规定。本文就新存货准则与财政部于2001年11月9日发布的《企业会计准则—存货》（以下简称旧准则）的变化差异做个具体的比较分析，同时就新存货准则与国际会计准则及其他几个国家关于存货的相关规定做了国际比较分析。关键词：存货；存货准则；比较一新旧准则的比较分析（一）总体评价1 结构层次更为简洁和明晰。将原来本属于计量范畴的内容（包括：初始计量、采购成本、加工成本等）单列并入“计量”一章进行阐述，相较于旧准则，新准则各部分间关系更为明晰紧凑。且在其中强调依据基本准则制定存货准则，突出了基本准则的核心地位。。2 内容体现出与国际会计准则的高度趋同。这包括修正了存货的定义（存货的“为出售”这一特征得到加强）、不再将商品流通企业的存货成本计算单列、改革了发出存货的计价方法等。3 语言使用上更加精练、规范，剔除了不必要的赘语。这包括存货的定义中“正常生产”改为使用“日常生产”、不再使用“会计核算”，改称为“确认、计量和相关信息的披露”、对存货内容不再使用列举法，概以“存货”、将“费用”称为“损益”等。（二）具体比较1 框架比较。旧准则包括引言、定义、确认、初始计量、披露、附则等13项。新准则只包括总则、确认、计量、和披露四章。较之于旧的会计准则，层次更为简洁明了。主要变化在于将关于存货成本计量的内容（包括：初始计量、采购成本、加工成本等）统一归入并入“计量”一章进行阐述。这一结构上的调整，使新准则整体框架更为紧凑明了。2 关于准则适用范围：旧准则排除了四项不适用存货准则的内容：：（1）因建造合同而形成的在建工程；（2）农业企业收获的农产品和采掘企业开采的矿产品；（3）牲畜等与农业活动有关的生物资产；（4）企业合并中取得的存货的初始计量。新准则只排除了消耗性生物资产和在建工程两项内容，新准则适用范围更广。《企业会计准则第5号—生物资产》明确表示收获的农产品适用《企业会计准则第1号—存货》，新存货准则规范的存货范围更为广泛。3 主要变化内容：基本上新准则只对旧准则进行内容和结构上的调整和梳理，在确认、计量和披露方面一些主要大的变化有：1〉新准则不再单独规定商品流通企业存货成本（初始采购成本）的计量问题。而旧准则则单列规定商品流通企业的存货采购成本不包括运输费、保险费、装卸费等并应计入期间费用。旧准则的规定主要是为了考虑流通企业成本的特殊性及与《行业会计制度》过渡的需要，但随着经济的发展和时间的推移，这点规定已无必要。特别是一些企业跨行业经营，自身具有庞大的物流、销售网络和业务，已经难从业务以区分流通企业和制造业差别。2〉对存货管理办法进行了改革。新准则不再允许采用后进先出法和移动平均法确定发出存货的实际成本。从理论上讲，先进先出法更能体现存货成本流和实物流的一致性。且企业采用后进先出法，再改用其他方法时，在中国可以不考虑通货膨胀的宏观环境下，对企业的影响一般不会太大。但对一些特定企业，特别是存货较多、周转率低的公司，短期内还是会出现毛利率和利润的不正常波动的。新准则此点改革意在减少存货计价方法的可选择性，降低依据存货计价方法调节利润的弹性。[!--empirenews.page--]3〉投资者投入的存货成本确认方法不同。新准则规定，投资者投入的存货的成本，应当按照投资合同或协议约定的价值确定，但合同或协议约定价值不公允的除外。即应当按公允价值来确定存货的成本。而原准则规定，投资者投入的存货的成本，应当按照投资各方确定的价值确定。原准则对投资者投入的存货成本，人为可操纵性很强，容易造成存货资产不实。4〉低值易耗品和包装物摊销方面规定不同。新准则规定，企业只能采用一次转销法或五五摊销法两种方法对低值易耗品和包装物进行摊销，记入相关资产的成本货当期损益。原准则规定，企业应当采用系统合理的方法对低值易耗品和包装物进行摊销，记入成本费用。可选用的方法有一次转销法或五五摊销法等。新旧准则的变化防止了利用低值易耗品和包装物摊销方法的变化，多计提或少计提费用，减少了人为操纵利润的空间。5〉新准则允许将用于存货生产的借款费用资本化。新准则规定，应计入存货
关于印发中国企业会计准则与国际财务报告准则 持续趋同路线图的通知 财会[2010]10号 国务院有关部委、有关直属机构，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财务局： 我国企业会计准则已与国际财务报告准则实现趋同，应对金融危机、响应 G20倡议，建立全球统一的高质量会计准则已成为各国共识。为此，我部制定了《中国企业会计准则与国际财务报告准则持续趋同路线图》，现予公布。希望有关方面按照路线图的要求，结合我国新兴市场和转型经济国家的实际情况，更加深入地参与国际财务报告准则的制定，积极推进我国会计准则持续国际趋同，为建立全球统一的高质量会计准则作出贡献。 附件：中国企业会计准则与国际财务报告准则持续趋同路线图 财政部 二〇一〇年四月一日 附件下 中国企业会计准则与国际财务报告准则持续趋同路线图.pdf 载: 中国企业会计准则与国际财务报告准则
持续趋同路线图 会计准则国际趋同是一个国家经济发展和适应经济全球化的 必然选择。中国企业会计准则已于2005 年实现了与国际财务报告准则的趋同。2008 年国际金融危机爆发后，二十国集团（G20）峰会、金融稳定理事会（FSB）倡议建立全球统一的高质量会计准则，着力提升会计信息透明度，将会计准则的重要性提到了前所未有的高度。国际会计准则理事会（IASB）作为国际财务报告准则的制定机构，采取了系列重要举措提高会计准则质量。在此背景下，中国响应G20 和FSB 倡议，在现有基础上发布《中国企业会计准则与国际财务报告准则持续趋同路线图》，旨在实现中国企业会计准则与国际财务报告准则的持续趋同。 一、中国企业会计准则已实现与国际财务报告准则趋同 2005 年，中国财政部在全面总结多年来会计改革经验的基础 上，集中力量制定完成了企业会计准则体系。在此期间，IASB 多次派专家与财政部会计司团队一起工作。2005 年11 月8 日，中国会计准则委员会（CASC）与IASB 签署联合声明指出：中国制定的企业会计准则体系，实现了与国际财务报告准则的趋同。同时，IASB 确认了中国特殊情况和环境下的一些会计问题，涉及关联方交易的披露、公允价值计量和同一控制下的企业合并。在这些问题上，中国可以为IASB 寻求高质量的国际财务报告准则解决方案2 提供非常有用的帮助。2009 年11 月4 日，IASB 发布了新修订的《国际会计准则第24 号——关联方披露》，基本消除了与中国关
企业会计准则第24号--套期保值]讲解 一、套期保值的概念 套期保值(以下简称套期)，是指企业为规避外汇风险、利率风险、商品价格风险、股票价格风险、信用风险等，指定一项或一项以上套期工具，使套期工具的公允价值或现金流量变动，预期抵销被套期项目全部或部分公允价值或现金流量变动。 套期分为公允价值套期、现金流量套期和境外经营净投资套期。公允价值套期，是指对已确认资产或负债、尚未确认的确定承诺，或该资产或负债、尚未确认的确定承诺中可辨认部分的公允价值变动风险进行的套期。该类价值变动源于某类特定风险，且将影响企业的损益。现金流量套期，是指对现金流量变动风险进行的套期。该类现金流量变动源于与已确认资产或负债、很可能发生的预期交易有关的某类特定风险，且将影响企业的损益。境外经营净投资套期，是指对境外经营净投资外汇风险进行的套期。境外经营净投资，是指企业在境外经营净资产中的权益份额。 对于满足规定条件的套期，企业可运用套期会计方法进行处理。套期会计方法，是指在相同会计期间将套期工具和被套期项目公允价值变动的抵销结果计入当期损益的方法。比如，某企业拟对6个月之后很可能发生的贵金属销售进行现金流量套期，为规避相关贵金属价格下跌的风险，该企业可于现在卖出相同数量的该种贵金属期货合同并指定为套期工具，同时指定预期的贵金属销售为被套期项目。资产负债表日(假定预期贵金属销售尚未发生)，期货合同的公允价值上涨了100万元，对应的贵金属预期销售价格的现值下降了100万元。假定上述套期符合运用套期会计方法的条件，该企业应将期货合同的公允价值变动计入所有者权益(资本公
积)，待预期销售交易实际发生时，再转出调整销售收入。二、套期工具和被套期项目 套期工具，是指企业为进行套期而指定的、其公允价值或现金流量变动预期可抵销被套期项目的公允价值或现金流量变动的衍生工具，对外汇风险进行套期还可以将非衍生金融资产或非衍生金融负债作为套期工具。衍生工具包括远期合同、期货合同、互换和期权，以及具有远期合同、期货合同、互换和期权中一种或一种以上特征的工具。比如，企业为规避库存铜品价格下跌的风险，可以通过卖出一定数量铜品的期货合同加以实现，其中卖出铜品的期货合同即是套期工具。衍生工具如无法有效地降低被套期项目的风险，不能作为套期工具。比如，对于利率上下限期权或由一项发行的期权和一项购入的期权组成的期权，其实质相当于企业发行一项期权的(即企业收取了净期权费)，不能将其指定为套期工具。 企业在确立套期关系时，应当将套期工具整体或其一定比例(不含套期工具剩余期限内的某一时段)进行指定，但下列情况除外:(1)对于期权，企业可以将期权的内在价值和时间价值分开，只就内在价值变动将期权指定为套期工具;(2)对于远期合同，企业可以将远期合同的利息和即期价格分开，只就即期价格变动将远期合同指定为套期工具。 企业通常可将单项衍生工具指定为对一种风险进行套期，但同时满足下列条件的，可以指定单项衍生工具对一种以上的风险进行套期:(1)各项被套期风险可以清晰辨认;(2)套期有效性可以证明;(3)可以确保该衍生工具与不同风险头寸之间存在具体指定关系。套期有效性，是指套期工具的公允价值或现金流量变动能够抵销被套期风险引起的被套期项目公允价值或现金流量变动的程度。 对于符合套期工具条件的衍生工具，在套期开始时，通常应当将其整体或其一定比例指定为套期工具。单项衍生工具通常被指定为对一种风险进行套期。附有多种风险的衍生工具也可以被指定为对一种以上风险进行套期，前提是可以清晰地辨
国际会计准则第1号财务报表列报 （ 1997年修订） 目的 本准则的目的在于规定通用财务报表编制的基础，以确保企业自身的财务报表与其前期的财务报表以及其他企业的财务报表相互可体要求，提供了有关财务报表结构的指南，还提出了财务报表列报内容的最低要求。具体交易和事项的确认、计量和披露在其他国 范围 1．本准则适用于根据国际会计准则编报的所有通用财务报表的列报。 2．通用财务报表，指意在满足那些不能要求报告符合其特定信息需求的使用者需要的那类财务报表。通用财务报表包括单独提供务报表。本准则对简明的中期财务信息不适用。本准则一视同仁地适用于单个企业的财务报表和企业集团的合并报表。不过，只要财务报表各自的编制基础，本准则并不阻止在同一份文件中，依据国际会计准则列报合并报表，而依据国家会计准则要求列报母公 3．本准则适用于包括银行和保险企业在内的所有类型的企业。与本准则的要求一致且针对银行和类似金融机构的附加披露要求，报表中的披露》中规定。 4．本准则使用适合以盈利为目的的企业的术语，因而公共部门经营企业可运用本准则的要求。打算运用本准则的非盈利、政府和特定项目以及对财务报表本准则的说明。这类企业也可能需要提供一些财务报表的额外信息。 财务报表的目的 5．财务报表是企业财务状况和经济业务的结构性财务描述。通用财务报表的目的是提供有助于广大使用者进行经济决策的有关企还反映企业管理部门对受托资源保管工作的结果。为达到该目的，财务报表应提供有关企业下列方面的信息： （1）资产； （2）负债； （3）权益； （4）收益和费用，包括利得和损失； （5）现金流量。 这些信息，连同财务报表附注中的其他信息，有助于使用者预测企业未来的现金流量，尤其是产生现金等价物的时间和确定性。 对财务报表的责任 6．企业的董事会和（或）其他管理机构对其财务报表的编制负责。
国际会计准则第11号--建筑合同 国际会计准则第11号 （1993年12月修订） 目的 本号准则旨在对与建筑合同有关的收入与成本的会计处理作出规定。 由于建筑合同所从事的活动的性质，使得合同规定的活动的开始日期与活动的完成日期隶属于不同的会计期间。因此，建筑合同会计的主要问题，是如何将收入与成本分配于开展建筑工程的不同会计期间。 在确定何时在损益表中将合同收入和合同成本确认为收入和费用时，本号准则使用了编制和呈报财务报表的结构中所建立的确认标准。本号准则也为应用这些标准提供实务方面的指导。 范围 1.本号准则适用于建筑商财务报表中关于建筑合同的会计处理。 2.本号准则替代于1978年批准的国际会计准则第11号建筑合同会计. 定义 3.本号准则所使用的下列术语，具有特定含义： 建筑合同，是指为了建造一项资产或者一项在设计上、工艺上、功能上以及最终目的或用途上相互关联或依赖的资产的组合项目而专门签订的合同。 固定造价合同，是指建筑商同意按固定造价或固定单价结算工程价款的合同，这类合同有时还带有成本上升的条款。 成本加成合同，是指建筑商在补偿了合同所允许的或用其他方式确定的成本的基础上，再按上述成本计算的一定百分比或一笔定额收取费用的合同。 4.建筑合同可以为建造一项资产而签订，诸如建造桥梁、建筑物、水坝、管道、道路、船舶或隧道等。建筑合同也可能涉及建造几项在设计上、工艺上、功能上以及最终目的或用途上相互关联或依赖的资产，这类合同的例子包括建造提炼装置和其他厂房或设备的复杂部件。 5.为本号准则的目的，建筑合同还包括以下两项： （1）与建造资产直接有关的提供劳务的合同，例如提供项目管理人员和设计师的服务； （2）拆除或重建资产的合同以及拆除资产后修复环境的合同。
国际会计准则第7号--现金流量表 国际会计准则第7号 （1992年12月修订） 目的 有关企业现金流量的信息，有助于为财务报表的使用者评价企业形成现金和现金等价物的能力以及企业使用这些现金流量的需要提供依据。使用者进行经济决策，需要对企业形成现金和现金等价物的能力及其时间性与确定性作出评价。 本号准则的目的是要求提供企业现金和现金等价物变化的信息。这种信息采用现金流量表的形式加以提供。 该表对会计期间源于经营、投资和融资业务的现金流量进行了分类。 范围 1.企业应根据本号准则的要求编制现金流量表，并且应将它作为每期需呈报的财务报表的不可分割的一部分来加以呈报。 2.本号准则替代于1977年6月批准的国际会计准则第7号财务状况变动表. 3.企业财务报表的使用者关心企业是如何形成现金和现金等价物的。不论企业业务的性质如何，也不论是否可如同金融机构一样，将现金视作企业的产品，都是如此。企业需要现金，基本上是出于相同的原因，尽管其创造收益的主营业务可能不同。企业需要用现金来从事经营、偿付债务，并向投资者提供回报。因此，本号准则要求所有企业呈报现金流量表。 现金流量信息的作用 4.当现金流量表结合其他财务报表一起使用时，所提供的信息能使使用者评价企业净资产的变动、财务结构（包括流动性和偿债能力），以及企业为适应环境和时机的变化而影响现金流量的金额和时间的能力。现金流量的信息有助于评价企业形成现金和现金等价物的能力，并使使用者能够建立评价和比较不同企业未来现金流量的现值的模式。它还提高了不同企业经营业绩报告的可比性，因为它消除了对相同交易和事项采用不同会计处理的影响。 5.关于以往现金流量的信息常用来作为未来现金流量的金额、时间和确定性的指标。它还有助于复核过去对未来现金流量所作估计的准确性，以及检查获利能力、净现金流量与价格变动影响之间的关系。定义 6.本号准则所用的下列术语具有特定的含义： 现金，包括库存现金和活期存款。 现金等价物，是指随时能转变为已知金额的现金的短期投资，其流动性高，价值变动的风险小。
《企业会计准则第16号——政府补助》解释 为了便于本准则的应用和操作，现就以下问题作出解释：（1）政府补助的特征；（2）政府补助的主要形式；（3）政府补助的会计处理。 一、政府补助的特征 本准则第二条规定，政府补助是指企业从政府无偿取得货币性资产或非货币性资产，但不包括政府作为所有者投入的资本。其中，政府包括各级政府及其机构，国际的类似组织也在其范围之内。 （一）政府补助是无偿的、有条件的 政府向企业提供补助属于非互惠交易，具有无偿性的特点。政府并不因此而享有企业的所有权，企业未来也不需要以提供服务、转让资产等方式偿还。 政府补助通常附有一定的条件，主要包括两个方面： 一是政策条件，企业只有符合政府补助政策的规定，才有资格申请政府补助。符合政策规定不一定都能够取得政府补助；不符合政策规定、不具备申请政府补助资格的，不能取得政府补助。 二是使用条件，企业已获批准取得政府补助的，应当按照政府相关文件等规定的用途使用政府补助。 （二）政府资本性投入不属于政府补助 政府以投资者身份向企业投入资本，享有企业相应的所有权，企业有义务向投资者分配利润，政府与企业之间是投资者与被投资者的
关系，属于互惠交易。财政拨入的投资补助等专项拨款中，相关政策明确规定作为“资本公积”处理的部分，也属于资本投入的性质。政府的资本性投入无论采用何种形式，均不属于政府补助的范畴。 二、政府补助的主要形式 政府补助表现为政府向企业转移资产，包括货币性资产或非货币性资产，通常为货币性资产，但也存在非货币性资产的情况。 （一）财政拨款。财政拨款是政府无偿拨付企业的资金，通常在拨款时就明确了用途。 例如，政府拨给企业用于购建固定资产或进行技术改造工程的专项资金，政府鼓励企业安置职工就业而给予的奖励款项，政府拨付企业的粮食定额补贴，政府拨付企业开展研发活动的研发拨款等。 （二）财政贴息。财政贴息是政府为支持特定领域或区域发展、根据国家宏观经济形势和政策目标，对承贷企业的银行贷款利息给予的补贴。 财政贴息主要有两种方式，一是财政将贴息资金直接拨付给受益企业；二是财政将贴息资金拨付给贷款银行，由贷款银行以政策性优惠利率向企业提供贷款，受益企业按照实际发生的利率计算和确认利息费用。 （三）税收返还。税收返还是政府按照先征后返（退）、即征即退等办法向企业返还的税款，属于以税收优惠形式给予的一种政府补助。 除税收返还外，税收优惠还包括直接减征、免征、增加计税抵扣
企业会计准则第24号——套期保值 第一章总则 第一条为了规范套期保值的确认和计量，根据《企业会计准则——基本准则》，制定本准则。 第二条套期保值（以下简称套期），是指企业为规避外汇风险、利率风险、商品价格风险、股票价格风险、信用风险等，指定一项或一项以上套期工具，使套期工具的公允价值或现金流量变动，预期抵销被套期项目全部或部分公允价值或现金流量变动。 第三条套期分为公允价值套期、现金流量套期和境外经营净投资套期。 （一）公允价值套期，是指对已确认资产或负债、尚未确认的确定承诺，或该资产或负债、尚未确认的确定承诺中可辨认部分的公允价值变动风险进行的套期。该类价值变动源于某类特定风险，且将影响企业的损益。 （二）现金流量套期，是指对现金流量变动风险进行的套期。该类现金流量变动源于与已确认资产或负债、很可能发生的预期交易有关的某类特定风险，且将影响企业的损益。 （三）境外经营净投资套期，是指对境外经营净投资外汇风险进行的套期。境外经营净投资，是指企业在境外经营净资产中的权益份额。 第四条对于满足本准则第三章规定条件的套期，企业可运用套期会计方法进行处理。 套期会计方法，是指在相同会计期间将套期工具和被套期项目公允价值变动的抵销结果计入当期损益的方法。 第二章套期工具和被套期项目 第五条套期工具，是指企业为进行套期而指定的、其公允价值或现金流量变动预期可抵销被套期项目的公允价值或现金流量变动的衍生工具，对外汇风险进行套期还可以将非衍生金融资产或非衍生金融负债作为套期工具。 第六条企业在确立套期关系时，应当将套期工具整体或其一定比例（不含套期工具剩余期限内的某一时段）进行指定，但下列情况除外： （一）对于期权，企业可以将期权的内在价值和时间价值分开，只就内在价值变动将期权指定为套期工具； （二）对于远期合同，企业可以将远期合同的利息和即期价格分开，只就即期价格变动将远期合同指定为套期工具。 第七条企业通常可将单项衍生工具指定为对一种风险进行套期，但同时满足下列条件的，可以指定单项衍生工具对一种以上的风险进行套期： （一）各项被套期风险可以清晰辨认； （二）套期有效性可以证明； （三）可以确保该衍生工具与不同风险头寸之间存在具体指定关系。 套期有效性，是指套期工具的公允价值或现金流量变动能够抵销被套期风险引起的被套期项目公允价值或现金流量变动的程度。 第八条企业可以将两项或两项以上衍生工具的组合或该组合的一定比例指定为套期工具。 对于外汇风险套期，企业可以将两项或两项以上非衍生工具的组合或该组合的一定比例，或将衍生工具和非衍生工具的组合或该组合的一定比例指定为套期工具。 对于利率上下限期权或由一项发行的期权和一项购入的期权组成的期权，其实质相当于企业发行的一项期权的（即企业收取了净期权费），不能将其指定为套期工具。 第九条被套期项目，是指使企业面临公允价值或现金流量变动风险，且被指定为被套期对象的下列项目： （一）单项已确认资产、负债、确定承诺、很可能发生的预期交易，或境外经营净投资； （二）一组具有类似风险特征的已确认资产、负债、确定承诺、很可能发生的预期交易，或境外经营净投资；
目录 一、概述 二、目的 三、范围 四、定义 五、本期净损益 六、非常项目 七、正常活动的损益 八、中断经营 九、会计估计的变化 十、基本错误 十一、基准处理方法 十二、会计政策的变更 十三、国际会计准则的采用 十四、生效日期 二、目的 本号准则的目的是对损益表中某些项目的分类、揭示和会计处理作出规定，以便使所有的企业均在一致的基础上编制和呈报损益表。这不仅增强了与企业前期财务报表的可比性，而且也增强了与其他企业财务报表的可比性。因此，本号准则要求对非常项目进行分类和揭示，并且揭示正常经营活动所产生的损益中的某些项目。本号准则还对会计估计的变化、会
计政策的变更以及基本错误的更改规定了处理方法。 三、范围 1．本号准则应在损益表呈报由正常活动和非常项目产生的损益，以及在对会计估计的变化、基本错误的更改和会计政策的变更进行核算时予以采用。 2．本号准则替代于1977年批准的国际会计准则第8号“非常项目、前期项目和会计政策的变更”。 3．本号准则涉及对本期净损益中某些项目的揭示。除了按其他国际会计准则，包括国际会计准则第5号“财务报表应揭示的信息”所要求的其他揭示外，还应作出这些揭示。 4．本号准则还涉及与中断经营有关的某些揭示，但不涉及与中断经营有关的确认与计量问题。 5．非常项目、基本错误和会计政策的变更的税务影响应按国际会计准则第12号“所得税会计”的要求进行核算和揭示。国际会计准则第12号中提到的“特殊项目”，应视为本号准则所定义的“非常项目”。 四、定义 6．本号准则所用的下列术语，具有特定的含义。 非常项目，是指由明显区别于企业正常活动的事项成交易所产生的收益或使用，因此不会经常或定期发生。 正常活动，是指企业所从事的作为其业务组成部分的所有活动，以及企业为促进这些活动的完成附带或因这些活动而产生的相关活动。 中断经营，是一项经营项目的出售或放弃的结果，该经营项目代表了企业一个独立、主要的业务种类，并且该经营项目的资产、净损益和活动能够从实物上、经营上和财务报告的目的上加以区分。 基本错误，是指本期发现的错误，它们是如此重大以致使以前某一期或若干期的财务报表在发布时，就不再被认为是可靠的。 会计政策，是指企业在编制和呈报财务报表时所采用的具体原则、基础、惯例、规则和实务。 五、本期净损益 7．除非国际会计准则另有要求或允许有别的做法，否则，在本期确认的所有收益和费用项目，均应计人本或损益之中。 8．通常，本期确认的所有收益和费用项目，均应计入本期净损益。这包括非常项目和会计估计变化的影响。然而，也可能存在某些项目不能计入本期净损益的情况。本号准则涉及两类这样的情况：基本错误的更改和会计政策变更的影响。 9．其他国际会计准则涉及一些可能满足概念结构中收益或费用的定义，但通常不能计入净损益的项目。这方面的例子包括价值重估盈余（见国际会计准则第16号“不动产、厂房和设备”）以及由换算国外实体的财务报表所产生的利得和损失（见国际会计准则第21号“外汇汇率变动的影响”）。 10．本期净损益由以下内容组成，其中每一项均应在损益表上予以揭示： （1）正常活动产生的损益； （2）非常项目。 六、非常项目
国际会计准则第号资产减值 国际会计准则第号 目的 本准则的目的是，规定企业用以确保其资产以不超过可收回价值（）的金额进行计量的程序。如果资产的帐面价值超过通过使用或销售而收回的价值，该资产就是按超过其可收回价值计量的，如果是这样，该资产应视为已经减值，本准则要求企业确认资产减值损失。本准则也规定了企业何时应冲回资产减值损失，以及减值资产的有关披露内容。 范围 .本准则适用于除下述资产以外的所有资产减值的会计核算： （）存货（参见《国际会计准则第号存货》）； （）建造合同形成的资产（参见《国际会计准则第号建造合同》）； （）递延所得税资产（参见《国际会计准则第号所得税》）； （）雇员福利形成的资产（参见《国际会计准则第号雇员福利》）； （）包括在《国际会计准则第号金融工具：披蹲和列报》范围内的金融资产。 .本准则不适用于存货、建造合同形成的资产、递延所得税资产或雇员福利形成的资产，因为适用于这些资产的现行国际会计准则已经包含了有关其确认和计量的特定要求。 .包括在《国际会计准则第号金融工具：披落和列报》范围内的金融资产，其减值损失的会计核算取决于国际会计准则委员会有关金融工具项目的结果。以下投资属于金融资产，但《国际会计准则第号金融工具：披露和列报》没有包括，因而本准则也适用于这些金融资产： （）《国际会计准则第号合并财务报表和对子公司投资的会计》中定义的子公司； （）《国际会计准则第号对联营企业投资的会计》中定义的联营企业； （）《国际会计准则第号合营中权益的财务报告》中定义的合营企业。 .根据其他国际会计准则，以重估价值（公允价值）计量的资产，如按《国际会计准则第号固定资产》以重估价值作为允许选用的方法计量的资产，本准则也适用。但是，认定某项重估资产是否已经减值，取决于用以确定其公允价值的基础： （）如果资产的公允价值是其市场价值，则资产的公允价值与其销售净价之间的唯一差额是处置该资产的直接增量费用：
《国际会计准则第2号-存货》 目录 一、概述 二、目标 三、范围 四、定义 五、披露 六、生效日期 一、概述 二、目标 本号准则的目标，是对历史成本制度下存货的会计处理作出规定。作为一项资产所要确认并且需要结转到有关收入被确认时为止的成本金额，是存货会计的主要课题。本号准则对成本的确定及其随后费用的确认，包括其减记到可变现净值等，提供实务方面的指导。此外，本号准则还对费用分配到存货所采用的成本计算方法提供指导。 三、范围 1．本号准则适用于按历史成本制度编制的财务报表对存货的会计处理，但不包括对如下项目的会计处理： （1）根据建筑合同所产生的在建工程，包括与此直接有关的劳务合同（见《国际会计准则第11号-建筑合同》）； （2）金融工具； （3）诸如牲畜、农产品、林产品、矿产品之类的生产者存货，在一定程度上它们是根据某些行业已经良好建立的实务按可变现净值加以计量的。 2．本号准则替代于1975年批准的国际会计准则第2号“在历史成本制度下对存货的估价和呈报”。 3．第1（3）段所提到的存货，在生产的某些阶段是用可变现净值加以计量的。例如，当农作物已经取得丰收或矿产品已经得到提炼并且根据远期合同或政府担保销售不成问题，或者当存在着同类市场而可以忽视销售失败的风险时，就会发生这种情况。这些存货不属于本号准则的范围。 四、定义
4．本号准则所使用的下列术语，其规定的含义如下： 存货，是指： （1）在正常经营过程为销售而持有的资产； （2）为这种销售而处在生产过程中的资产； （3）在生产或提供劳务过程中需要消耗的以材料和物料形式存在的资产。 可变见净值，是指在正常经营过程中估计销售价格减去完工和销售估计所需费用后的净额。 5．存货包括为再售目的而购入和持有的货物，例如包括由零售商购入并且为了再售而持有的商品，以及为了再售而持有的土地和其他不动产等。此外，存货还包括企业已经生产完毕的制成品、正在生产的在制品和在生产过程中等待使用的材料和物料等。在提供劳务的情况下，存货包括了如第16段所描述的劳务费用，对此费用企业尚未确认有关的收入（见《国际会计准则第18号-收入》）。 存货的计量 6．存货应按成本与可变现净值中的低者来加以计量。 存货的成本 7．存货的成本应由使存货达到目前场所和状态所发生的采购成本、加工成本和其他成本所组成。 采购成本 8．存货的采购成本由采购价格、进口税和其他税（企业随后从税务当局获得的退税除外）以及可以直接归属于购买制成品、材料和劳务的运输费、手续费和其他费用所组成。商业折扣、回扣和其他类似的项目，可以在确定采购成本时扣除。 9．采购成本可能还包括汇兑差异。这种差异可能是因为最近购买了用外币计价的存货而直接引起的。这种情况虽然发生得较少，但却是《国际会计准则第21号-外汇汇率变动的影响》的备选处理方法所允许的。当一种货币发生了严重的贬值，并且对它没有套期保值的实际措施，由此影响到负债不能结算时，会产生汇兑差异。计入采购成本的只限于这些汇兑差异，并且要求是在最近采购存货时发生的。 加工成本 10．存货的加工成本包括直接与单位产品有关的费用，诸如直接人工等。在将材料转化成制成品的过程中，会发生各种固定和变动的生产间接费用，存货的加工成本还包括对这些间接费用的系统分配。固定的生产间接费用是指无论生产数量多少都保持相对不变的那些生产间接费用，诸如工厂建筑物和设备的折旧、维修费以及工厂的行政管理费等。变动的生产间接费用是指随着生产数量直接或几乎直接变动的那些生产间接费用，诸如间接材料和间接人工等。 11．将固定的生产间接费用分配到加工成本之中，所依据的是生产设备的正常能力。正常能力是指在正常情况下考虑了由计划维修所损失的能力以后在许多期间或季节预期能够达到的平均产量。生产的实际水平如果接近正常能力，也可以被采用。分配到各生产单位的固定间接费用的金额，不会因为生产低下或厂房闲置而有所增加。未被分配的间接费用应在它们发生的期间作为费用加以确认。在例外高产的期间，分配到每个生产单位的固定间接费用会减少，从而使存货按较低的成本被加以计量。变动的生产间接费用应根据对生产设备的实际使用，将它们分配到每个单位产品之中。 12．生产过程可能导致同时间不止一种产品的生产。例如，当生产联合产品或主副产品时，就是这种情况。当每种产品的加工成本不能单独辨认时，需要在合理与一致的基础上将它们进行分配。举例来说，可以按照每种产品相对的销售价值，或在产品可以单独分辨的生产阶段进行分配，或在生产完工时进行分配。大多数副产品从其性质上说是不重要的，在这
IFRS国际会计准则最新修订和调整
国际会计准则最新修订和调整 《国际财务报告准则第15号—与客户之间的合同产生的收入》 （IFRS 15） 《国际财务报告准则第9号—金融工具》 （IFRS 9） 《国际财务报告准则第16号—租赁》 （IFRS 16）的发布 国际会计准则第1号（IAS 1）财务报表列报的生效 国际会计准则第7号（IAS 7）现金流量表的修订 国际会计准则第12号（IAS 12）所得税的修订
Reasons for the new standards IASB principle based, but limited guidance and were difficult to apply to complex transactions. FASB too many guidance, but lack of consistent principles in many cases.
Objectives for the new standards A B C D Improve comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets. Provide a more robust framework for addressing revenue issues. Remove inconsistencies and weaknesses in previous revenue requirements. Provide improved disclosures.
国际会计准则第24号--对关联者的揭示 （1984年7月公布，1994年11月格式重排） 范围 1．本号准则适用于对美联者以及报告企业与其关联者之间的交易的处理。本号准则中的要求适用于各个报告企业的财务报表。 2．本号准则仅适用于第3段所述、第6段所修正的那些关联者之间的相互关系。 3．本号准则仅涉及下列第（l）－（5）段所述的那些关联者之间的相互关系： （l）直接地或通过一个或若干个中间者间接地控制报告企业，或是被报告企业所控制以及和报告企业共同受控制的那些企业（其中包括控股公司、附属公司和其他附属公司）； （2）联营企业（见国际会计准则第28号“对联营企业投资的会计”）； （3）直接或间接地拥有报告企业有表决权的股份，并对该企业具有重大影响的那些个人及其关系密切的家庭成员； （4）重要的管理人员，即有权力和责任来进行计划、指挥和控制报告企业活动的那些人员，包括公司的董事和高级职员以及与这些人关系密切的家庭成员； （5）由上述第（3）段或第（4）段所述人员直接或间接地拥有重大表决权的企业，或是这种人员能够对其施加重大影响的企业。它包括由报告企业的董事或主要股东拥有的企业，以及与报告企业拥有共同的重要管理人员的那些企业。在考虑各种可能的关联者之间的相互关系时，应注意相互关系的实质，而不仅仅是法律形式。 4．不需要对交易作出揭示的情况有： （1）在合并财务报表中，对有关集团内部之间的交易不需要作出揭示； （2）当母公司财务报表与合并财务报表一起提供或公布时，在母公司的财务报表中不需要对交易作出揭示； （3）如果母公司与全资附属公司在同一国家经营并在该国提供合并财务报表，在全资附属公司的财务报表中不需要对交易作出揭示； （4）在国家控制的企业的财务报表中，对与其他国家控制的企业的交易不需要作出揭示。 定义 5．本号准则所使用的下列术语，具有特定的含义：
国际会计准则第7号现金流量表 （1992年12月修订） 目的 有关企业现金流量的信息，有助于为财务报表的使用者评价企业形成现金和现金等价物的能力以及企业使用这些现金流量的需要提供依据。使用者进行经济决策，需要对企业形成现金和现金等价物的能力及其时间性与确定性作出评价。 本号准则的目的是要求提供企业现金和现金等价物变化的信息。这种信息采用现金流量表的形式加以提供。 该表对会计期间源于经营、投资和融资业务的现金流量进行了分类。 范围 1．企业应根据本号准则的要求编制现金流量表，并且应将它作为每期需呈报的财务报表的不可分割的一部分来加以呈报。 2．本号准则替代于1977年6月批准的国际会计准则第7号“财务状况变动表”。 3．企业财务报表的使用者关心企业是如何形成现金和现金等价物的。不论企业业务的性质如何，也不论是否可如同金融机构一样，将现金视作企业的产品，都是如此。企业需要现金，基本上是出于相同的原因，尽管其创造收益的主营业务可能不同。企业需要用现金来从事经营、偿付债务，并向投资者提供回报。因此，本号准则要求所有企业呈报现金流量表。 现金流量信息的作用 4．当现金流量表结合其他财务报表一起使用时，所提供的信息能使使用者评价企业净资产的变动、财务结构（包括流动性和偿债能力），以及企业为适应环境和时机的变化而影响现金流量的金额和时间的能力。现金流量的信息有助于评价企业形成现金和现金等价物的能力，并使使用者能够建立评价和比较不同企业未来现金流量的现值的模式。它还提高了不同企业经营业绩报告的可比性，因为它消除了对相同交易和事项采用不同会计处理的影响。 5．关于以往现金流量的信息常用来作为未来现金流量的金额、时间和确定性的指标。它还有助于复核过去对未来现金流量所作估计的准确性，以及检查获利能力、净现金流量与价格变动影响之间的关系。 定义 6．本号准则所用的下列术语具有特定的含义：
国际会计准则第38号无形资产 1998-06发布 发布时间：2000年08月27日 目的 本准则的目的是对其他国际会计准则中没有具体涉及的无形资产的会计处理进行规范。本准则要求，当且仅当特定条件满足时，企业应确认无形资产。本准则亦对如何计量无形资产的账面金额作了规定，并就无形资产的特定放过提出了要求。 范围 1．本准则应适用于所有企业除以下各项之外的无形资产的会计核算： (1)由其他国际会计准则规范的无形资产； (2)《国际会计准则第32号金融工具：披露和列报》中定义的金融资产； （3）矿产权，以及矿产、石油、天然气和类似非再生性资源的勘探支出或开发和采掘支出；
（4）保险公司与保单持有人之间签订的合同所产生的无形资产。 2．如果其他国际会计准则涉及了特定类型的无形资产，那么企业应运用该项准则而不是本准则。例如，本准则不适用于以下各项无形资产： （1）企业在正常经营过程中为出售而持有的无形资产（见《国际会计准则第2号存货》和《国际会计准则第11号建造合同》）； （2）递延所得税资产（见《国际会计准则第12号所得税》）； （3）属于《国际会计准则第17号租赁》范围内的租赁； （4）雇员福利所形成的资产（见《国际会计准则第19号雇员福利》）； （5）企业合并中形成的商誉（见《国际会计准则第22号企业合并》）； （6）《国际会计准则第32号金融工具：披露和列报》中定义的金融资产。金融资产的确认和计量由以下准则规范：《国际会计准则第27号合并财务报表和对于公司投资的会计》、《国际会计准则第28号在联营企业投资的会计》、《国际会计准则第31号合营中权益的
财务报告》和《国际会计准则第39号金融工具：确认和计量》。 3．一些无形资产可能会以实物为载体，例如磁盘（对计算机软件而言）、法律文件（对许可证或专利权而言）或胶片式确定一项包含无形和有形要素的资产应按《国际会计准则第历号一固定资产》核算，还是作为一项无形资产而按本准则核算，需要进行判断，以评价哪个要素更重要。例如，一台计算机控制的机械工具没有特定计算机软件就不能正常运行时，则说明该软件构成相关硬件不可缺少的组成部分，从而该软件应作为固定资产核算。同样的原则适用于计算机控作系统。如计算机软件不是相关硬件不可缺少的组成部分，则该软件应作为无形资产核算。 4．本准则还适用于广告、培训、开办活动、研究与开发活动支出等。研究与开发活动的目标是开发知识。因此，虽然这些活动可能会产生有实物形态的资产（例如，样品），但该资产的实物要素次于其无形要素（即含在实物要素中的知识）。 5．就融资租赁而言，标的资产可能是有形的，也可能是无形的。初始确认后，承租人应按本准则的规定核算因融资租赁而持有的无形资产。电影、录相、戏剧、手稿、专利权和版权等项目的许可证协议中的权利不在《国际会计准则第对号一租赁》范围之内，而在本准则范围之内。 6．如果某些活动或交易特殊，可能需要用其他方式进行会计处理，那么该活动或交易可能会被排除出某项国际会计准则的范围。采掘业中因石油、天然气和矿产的勘探或开发和采