国际公共部门会计准则第32号批准

国际公共部门准则（InternationalPuNicSectorAccountingStandards，IPSASs）是由国际公共部门会计准则委员会（IntemationalPuNicSectorAccountingStandardsBoard，IPSASB）制定发布的适用于公共部门的会计和财务报告标准。

国际公共部门会计准则委员会是国际会计师联合会（InternationalFederationofAccountants，IFAC）下设的常设委员会，成立于1986年，原称为公共部门委员会（PublicSectorCommittee，PSC），2004年11月，改名为国际公共部门会计准则委员会（以下简称“委员会”），委员会的目标是制定全球通用的公共部门会计与财务报告标准。

一、国际公共部门会计准则回顾回顾委员会成立18年的，可以将国际公共部门会计准则的发展分为两个阶段：1.国际公共部门会计准则体系框架的构建阶段。

自成立后至上世纪90年代中期，委员会重点了公共部门会计和财务报告关键性的基础，包括公共部门财务报告的目标、会计核算基础、财务报告主体、财务报表要素、要素的定义和确认等议题，对这些问题的研究构建了公共部门会计准则体系的基本框架，也为90年代后期国际公共部门具体会计准则的制定打下了坚实的基础。

2.国际公共部门具体会计准则的制定阶段。

从1996年下半年开始，为了促进世界范围内政府和其他公共部门主体会计和财务报告标准的协调，国际公共部门具体会计准则的制定工作全面启动，截止到2004年底，共发布了权责发生制下的核心国际公共部门会计准则21项，这些准则主要是参照国际会计准则理事会（IASB）发布的国际财务报告准则（原称为国际会计准则）制定的。

与现行国际公共部门会计准则规定相关的委员会还有《研究报告第1号—一国家政府的财务报告》、《研究报告第8号-政府财务报告主体》和《研究报告第11号-政府财务报告：会计问题和实务》（以下简称“研究报告第1号、第8号、第11号”）。

∙IPSAS 1, Presentation of Financial Statements, sets out the overall considerations for the presentation of financial statements, guidance for the structure of those statements and minimum requirements for their content under the accrual basis of accounting.∙IPSAS 2, Cash Flow Statements, requires the provision of information about the changes in cash and cash equivalents during the period from operating, investing and financing activities.∙IPSAS 3, Net Surplus or Deficit for the Period, Fundamental Errors and Changes in Accounting Policies, specifies the accounting treatment for changes in accounting estimates, changes in accounting policies and the correction of fundamental errors, defines extraordinary items and requires the separate disclosure of certain items in the financial statements.∙IPSAS 4, The Effects of Changes in Foreign Exchange Rates, deals with accounting for foreign currency transactions and foreign operations. IPSAS 4 sets out the requirements for determining which exchange rate to use for the recognition of certain transactions and balances and how to recognize in the financial statements the financial effect of changes in exchange rates.∙IPSAS 5, Borrowing Costs, prescribes the accounting treatment for borrowing costs and requires either the immediate expensing of borrowing costs or, as an allowed alternative treatment, the capitalization of borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset.∙IPSAS 6, Consolidated Financial Statements and Accounting for Controlled Entities, requires all controlling entities to prepare consolidated financial statements which consolidate all controlled entities on a line by line basis. The Standard also contains a detailed discussion of the concept of control as it applies in the public sector and guidance on determining whether control exists for financial reporting purposes.∙IPSAS 7, Accounting for Investments in Associates, requires all investments in associate to be accounted for in the consolidated financial statements using the equity method of accounting, except when the investment is acquired and held exclusively with a view to its disposal in the near future in which case the cost method is required.∙IPSAS 8, Financial Reporting of Interests in Joint Ventures, requires proportionate consolidation to be adopted as the benchmark treatment for accounting for such joint venturers entered into by public sector entities. However, IPSAS 8 also permits - as an allowed alternative - joint ventures to be accounted for using the equity method of accounting.∙IPSAS 9, Revenue from Exchange Transactions, establishes requirements for the accounting treatment of revenue from exchange transactions. Non-exchange revenue, such as taxation, is notaddressed in this standard. Non-exchange revenue is to be dealt with as a separate project.∙IPSAS 10, Financial Reporting in Hyperinflationary Economies, describes characteristics of an economy that indicate whether it is experiencing a period of hyperinflation and provides guidance on restating the financial statements in a hyperinflationary environment to ensure useful information is provided.∙IPSAS 11, Construction Contracts, deals with both commercial and non-commercial contracts and provides guidance on the allocation of contract costs and, where applicable, contract revenue to the reporting periods in which construction work is performed.∙IPSAS 12, Inventories, establishes the accounting treatment of inventories held by public sector entities and deals with inventories held for sale in an exchange transaction and certain inventories held for distribution at no or nominal charge. The IPSAS excludes from its scope work-in progress of services to be provided at no or nominal charge from recipients because they are not dealt with by IAS 2 Inventories and because they involve public sector specific issues which require further consideration.∙IPSAS 13, Leases.This IPSAS is based on IAS 17 Leases. The IPSAS establishes requirements for financial reporting of leases and sale and leaseback transactions by public sector entities, whether as lessee or lessor. The PSC decided that because the IPSAS on Leases and the proposed IPSAS on Property, Plant and Equipment are closely related, it was preferable that the two IPSASs be released at the same time. Accordingly, the release of this IPSAS has been deferred to later in 2001. (See the section on Work in Progress below for a report on progress on the IPSAS on Property, Plant and Equipment.)∙IPSAS 14, Events After the Reporting Date.The IPSAS is based on IAS 10, Events After the Balance Sheet Date (revised 1999) but has been amended where necessary to reflect the public sector operating environment. The Standard establishes criteria for deciding whether the financial statements should be adjusted for an event occurring after the reporting date. It distinguishes between adjustable events (those that provide evidence of conditions that existed at the reporting date) and non-adjustable events (those that are indicative of conditions that arose after the reporting date.∙PSAS 15, Financial Instruments: Disclosure and Presentation.The IPSAS is based on IAS 32, Financial Instruments: Disclosure and Presentation (Revised 1998). The Standard includes requirements for disclosures about both on-balance sheet and off-balance sheet (statement of financial position) instruments, and the classification of financial instruments as financial assets,liabilities or equity. Some respondents noted that the IPSAS would have only limited application for public sector entities which did not hold financial assets, liabilities or equity. The PSC has included as an appendix to the IPSAS a guide to assist entities in identifying the requirements of the Standard that will apply to them.∙IPSAS 16, Investment Property.IPSAS 16 Investment Property is based on IAS 40, Investment Property (issued 2000) and provides guidance on identifying investment properties in the public sector. The Standard:o requires that investment property initially be recognised at cost and explains that where an asset is acquired at no or nominal cost, its cost is its fair value as at the date it is first recognized in the financial statements;o requires that subsequent to initial recognition investment property be measured consistent with either the fair value model or the cost model; ando includes transitional provisions for the initial adoption of the IPSAS.∙IPSAS 17, Property, Plant and Equipment.IPSAS 17 Property, Plant and Equipment, establishes the accounting treatment for property, plant and equipment, including the basis and timing of their initial recognition, and the determination of their ongoing carrying amounts and related depreciation. It does not require or prohibit the recognition of heritage assets.∙IPSAS 18, Segment Reporting.Establishes principles for reporting financial information about distinguishable activities of a government or other public sector entity appropriate for evaluating the entity's past performance in achieving its objectives and for making decisions about the future allocation of resources.∙IPSAS 19, Provisions, Contingent Liabilities and Contingent Assets.This Standard defines provisions, contingent liabilities and contingent assets; and identifies the circumstances in which provisions should be recognized, how they should be measured and the disclosures that should be made about them. The Standard also requires that certain information be disclosed about contingent liabilities and contingent assets in the notes to the financial statements to enable users to understand their nature, timing, and amount.∙IPSAS 20, Related Party Disclosures.IPSAS 20 requires the disclosure of the existence of related party relationships where control exists and the disclosure of information about transactions between the entity and its related parties in certain circumstances. This information is required for accountability purposes and to facilitate a better understanding of the financial position and performance of the reporting entity. The principal issues in disclosing information about relatedparties are identifying which parties control or significantly influence the reporting entity and determining what information should be disclosed about transactions with those parties.∙IPSAS 21, Impairment of Non-Cash-Generating Assets IPSAS 20 prescribes the procedures that an entity applies to determine whether a non-cash-generating asset is impaired and to ensure that impairment losses are recognized. The standard also specifies when an entity would reverse an impairment loss and prescribes disclosures.∙IPSAS 22, Disclosure of Financial Information about the General Government Sector IPSAS 22 establishes requirements for governments that choose to disclose information about the general government sector and that prepare their financial statements under the accrual basis of accounting.∙IPSAS 23, Revenue from Non-Exchange Transactions (Taxes and Transfers). IPSAS 23 addresses:o Recognition and measurement of revenue from taxeso Recognition of revenue from transfers, which include grants from other governments and international organizations, gifts and donationso How conditions and restrictions on the use of transferred resources are to be reflected in the financial statements∙IPSAS 24, Presentation of Budget Information in Financial Statements. IPSAS 24 applies to entities that adopt the accrual basis of financial reporting. It identifies disclosures to be made by governments and other public sector entities that make their approved budgets publicly available. Also, it requires public sector entities to include a comparison of budget and actual amounts in the financial reports and an explanation of any material differences between budget and actual amounts. ∙IPSAS 25 Employee Benefits. IPSAS 25 sets out the reporting requirements for the four categories of employee benefits dealt with in the IASB's IAS 19Employee Benefits. These are short-term employee benefits, such as wages and social security contributions; post-employment benefits, including pensions and other retirement benefits; other long-term employee benefits; and termination benefits. The new IPSAS also deals with specific issues for the public sector, including the discount rate related to post-employment benefits, treatment of post-employment benefits provided through composite social security programs, and long-term disability benefits. IPSAS 25 is effective for reporting periods beginning on or after 1 January 2011.∙IPSAS 26 Impairment of Cash-Generating Assets. Some public sector entities (other than government business enterprises, which would already be using full IFRSs) may operate assets withthe main purpose of generating a commercial return (rather than providing a public service). IPSAS 26, which is based on IAS 36Impairment of Assets, applies to such assets. It sets out the procedures for a public sector entity to determine whether a cash-generating asset has lost future economic benefit or service potential and to ensure that impairment losses are recognised in its financial reports. Non cash-generating assets, those used primarily for service delivery, are addressed separately in IPSAS 21 Impairment of Non-Cash-Generating Assets. IPSAS 26 is effective for reporting periods beginning on or after 1 April 2009.∙IPSAS 27 Agriculture. IPSAS 27 prescribes the accounting treatment and disclosures related to agricultural activity, a matter not covered in other standards. Agricultural activity is the management by an entity of the biological transformation of living animals or plants (biological assets) for sale, or for distribution at no charge or for a nominal charge or for conversion into agricultural produce or into additional biological assets. IPSAS 27 is primarily drawn from the IASB's IAS 41Agriculture, with limited changes dealing with public sector-specific issues. For example, IPSAS 27 addresses biological assets held for transfer or distribution at no charge or for a nominal charge to other public sector bodies or to not-for-profit organizations. IPSAS 27 also includes disclosure requirements that are aimed at enhancing consistency with the statistical basis of accounting that governs the Government Finance Statistics Manual. IPSAS 27 is effective for annual financial statements covering periods beginning on or after 1 April 2011, with earlier application encouraged.∙IPSAS 28 Financial Instruments: Presentation. IPSAS 28 draws primarily on IAS 32 and establishes principles for presenting financial instruments as liabilities or equity, and for offsetting financial assets and financial liabilities.∙IPSAS 29 Financial Instruments: Recognition and Measurement. IPSAS 29 draws primarily on IAS 39, establishing principles for recognising and measuring financial assets, financial liabilities, and some contracts to buy or sell non-financial items.∙IPSAS 30 Financial Instruments: Disclosures. IPSAS 30 draws on IFRS 7 and requires disclosures for the types of loans described in IPSAS 29. It enables users to evaluate: the significance of the financial instruments in the entity's financial position and performance; the nature and extent of risks arising from financial instruments to which the entity is exposed; and how those risks are managed.∙IPSAS 31 Intangible Assets. IPSAS 31 covers the accounting for and disclosure of intangible assets. It is primarily drawn from IAS 38 Intangible Assets. It also contains extracts from the SIC 32Intangible Assets-Web Site Costs, adding application guidance and illustrations that have not yet been incorporated into the IAS. At this point, IPSAS 31 does not deal with uniquely public sector issues, such as powers and rights conferred by legislation, a constitution, or by equivalent means; the IPSASB will reconsider the applicability of the standard to these powers and rights in the context of its conceptual framework project, which is currently in progress.。

国际公共部门会计准则的制定历程与趋势作者：张曾莲来源：《中国管理信息化》2011年第04期［摘要］国际公共部门会计准则代表着公共部门主体财务报告领域的国际最佳实务，它对各国推行政府会计改革和制定政府会计准则具有一定的指导作用。

本文归纳了国际公共部门会计准则制定的3个阶段及其特点，以期对我国公共部门制定会计准则提供一些建议。

［关键词］国际公共部门；会计准则；制定历程doi : 10 . 3969 / j . issn . 1673 - 0194 . 2011 . 04. 004［中图分类号］F810.6 ［文献标识码］A ［文章编号］1673 - 0194（2011）04- 0012- 02一、国际公共部门委员会制定会计准则的3个阶段李红霞（２００５）将国际公共部门会计准则的发展分为两个阶段：自国际公共部门委员会成立起至20世纪９０年代中期，公共部门国际委员会重点研究公共部门会计与财务报告关键性的基础问题，是国际公共部门会计准则体系构架的构建阶段；从１９９６年下半年开始，为了促进世界范围内政府和其他公共部门主体会计和财务报告标准的协调，国际公共部门具体会计准则的制定工作全面启动。

本文将研究国际公共部门具体会计准则制定的3个阶段。

截止到２００７年１月１日，国际公共部门委员会共发布了２４项准则，根据其制定依据的不同，可以将其分为3个阶段。

（一）第一阶段：ＩＰＳＡＳ１至ＩＰＳＡＳ２０的制定国际公共部门会计准则（ＩＰＳＡＳｓ）由国际会计师联合会下设的公共部门委员会（ＰＳＣ）制定。

公共部门委员会在这一阶段的工作目标是：以国际会计准则理事会（ＩＡＳＢ）发布的国际会计准则（ＩＡＳｓ）及其后续修订版本为基础，制定国际公共部门会计准则。

截止到２００３年底，公共部门委员会共发布了２０项基于权责发生制的国际公共部门会计准则。

通过比较这一时期的公共部门会计准则与其相应的国际会计准则发现，这一时期国际公共部门会计准则基本依据相关的国际会计准则制定，只对公共部门的某些会计问题在国际会计准则中没有完全阐述的地方进行了少许修正。

会计师需要了解的国际会计准则国际会计准则是指全球范围内通用的会计规范和原则，旨在提供统一的会计标准，便于跨国公司和国际投资者之间的财务信息比较和理解。

作为会计师，了解国际会计准则对于处理国际业务和参与国际金融市场至关重要。

本文将讨论会计师需要了解的一些国际会计准则。

一、国际财务报告准则（IFRS）国际财务报告准则（International Financial Reporting Standards，简称IFRS）是国际上最广泛使用的会计准则。

了解IFRS对于跨国公司和上市公司的会计师来说至关重要。

IFRS提供了在国际金融市场上报告财务信息的一致性和可比性，有助于提高投资者的信任和市场透明度。

二、国际会计准则理事会（IASB）国际会计准则理事会（International Accounting Standards Board，简称IASB）是制定和修订IFRS的权威机构。

会计师需要了解IASB的工作原理和决策过程，以及与IASB合作的机会和挑战。

了解IASB可以帮助会计师跟踪和理解国际会计准则的最新发展。

三、国际审计准则委员会（IAASB）国际审计准则委员会（International Auditing and Assurance Standards Board，简称IAASB）负责制定国际审计准则。

了解IAASB的工作职能和最新发布的审计准则，可以帮助会计师更好地进行审计工作，并提高审计质量和可靠性。

四、国际道德准则（IESBA）国际道德准则（International Ethics Standards Board for Accountants，简称IESBA）为会计师提供了职业道德规范和指引。

会计师需要了解IESBA的道德准则，确保在职业实践中遵守高标准的道德行为和职业道德要求。

五、国际财务报告准则解释（IFRIC）国际财务报告准则解释（International Financial Reporting Interpretations Committee，简称IFRIC）是为了解释和解决IFRS适用中可能出现的问题而设立的机构。

国际公共部门会计准则《财务报表的列报》国际公共部门会计准则（International Public Sector Accounting Standards, IPSAS）是国际上广泛应用于公共部门的财务报表编制和披露的准则。

其中，《财务报表的列报》（Presentationof Financial Statements）是其中的重要一部分。

《财务报表的列报》是基于国际公共部门会计准则委员会（International Public Sector Accounting Standards Board, IPSASB）制定的准则，旨在为公共部门提供编制和披露财务报表的框架。

该准则规定了财务报表的目标、要求和格式，并明确了财务报表的基本要素。

首先，《财务报表的列报》强调财务报表应该按照公开透明、一致性和可比性的原则编制和披露。

这意味着公共部门应该向公众和利益相关方提供准确、可靠以及易于理解的财务信息，以保证对财务报表的准确理解和比较。

其次，《财务报表的列报》规定了财务报表的结构和内容。

根据该准则，财务报表应由四个主要部分组成：资产负债表、综合收益表、现金流量表和变动情况表。

这些部分的目的是提供关于公共部门财务状况、综合收益和现金流量的信息。

此外，《财务报表的列报》还规定了财务报表的编制和披露的要求。

包括确定财务报表编制基础、会计政策的选择和变更、报表日期的确定、财务报表报告的周期等。

这些要求的目的是确保财务报表能够真实、准确地反映公共部门的财务状况和经营活动，以提供决策者和公众对公共部门的充分理解。

最后，《财务报表的列报》还强调了审计的重要性。

根据该准则，公共部门应当进行审计并向利益相关方提供审计报告。

审计有助于验证财务报表的准确性和可靠性，提供公共部门财务报表的可信度和可靠度，并为监督和决策提供信心。

总的来说，《财务报表的列报》为公共部门提供了编制和披露财务报表的指导，强调公开透明、一致性和可比性的原则。

国际公共部门会计准则与国际财务报告准则的融合与分野国际公共部门会计准则与国际财务报告准则的融合与分野近年来，随着全球化的进程，国际间的交流与合作日益频繁。

在经济领域，各国间的金融活动也变得愈发紧密。

为了提高国际间的财务信息透明度和比较性，国际公共部门会计准则（IPSAS）和国际财务报告准则（IFRS）应运而生。

这两个准则分别针对公共部门和企业部门的财务报告制定了适用的会计准则。

本文将从融合与分野两个方面详细探讨国际公共部门会计准则和国际财务报告准则。

首先，我们来讨论国际公共部门会计准则和国际财务报告准则的融合。

虽然这两个准则面向的领域不同，但是它们在一些方面存在着共同之处。

首先，都致力于提高财务报告的透明度和准确性。

无论是公共部门还是企业部门，财务报告的准确性是保证投资者和公众利益的关键。

其次，这两个准则都强调信息的可比性。

为了使各国的财务报告能够相互比较，必须在会计准则的制定上保持一定的一致性。

因此，国际公共部门会计准则和国际财务报告准则在某些标准上存在着融合的可能性。

然而，国际公共部门会计准则和国际财务报告准则之间也有一些明显的分野。

首先，其制定的目的和对象不同。

国际公共部门会计准则主要面向政府和公共机构，旨在提供适用于公共部门各种组织的会计准则。

而国际财务报告准则则主要针对企业部门的财务报告，以提供给投资者和其他利益相关者判断企业经营状况和业绩的准则。

其次，这两个准则在规定上也存在差异。

国际公共部门会计准则更加关注公共资金的运用和绩效评估，而国际财务报告准则更加注重企业的盈利能力和经营风险。

此外，国际公共部门会计准则和国际财务报告准则在会计政策的选择上也有一定的区别。

国际公共部门会计准则更加倾向于采用现金基础会计和债务计提，以确保公共资金的有效使用和法定义务的履行。

而国际财务报告准则则更加支持采用权责发生制，强调经济实质和财务信息的真实性。

这导致在财务报告编制过程中存在一些差异，需要根据不同的审计要求和报告准则进行调整。

WIPOC A/43/5原文：英文日期：2007年9月21日世界知识产权组织日内瓦世界知识产权组织成员国大会第四十三届系列会议2007年9 月24日至10 月 3 日，日内瓦国际公共部门会计标准（IPSAS）秘书处编拟的文件一、导言1．应成员国在计划和预算委员会（PBC）2006年12月非正式会议上的要求，2007年6月向计划和预算委员会提交了一份介绍情况的文件（WO/PBC/11/7 Rev.），向成员国概述世界知识产权组织（WIPO）可能于2010年1月1日前采用国际公共部门会计标准（IPSAS）而产生的主要影响。

2．会上的讨论是依据文件WO/PBC/11/7 Rev.进行的。

财务部部长对此项目作了介绍，中国、法国、日本、尼日利亚和美利坚合众国代表团作了发言。

计划和预算委员会认为这是联合国全系统的一项决定，因此普遍支持采用IPSAS。

会议要求秘书处提供关于采用此项新标准所需费用概算的补充信息，特别是关于所需信息系统和培训的信息。

计划和预算委员会注意到文件WO/PBC/11/7 Rev.中所载的信息，建议大会原则采用国际公共部门会计标准（IPSAS），条件是须向大会2007年9月会议提供补充信息，特别是关于执行该标准所需费用概算的补充信息（文件WO/PBC/17）。

3．关于采用此项新标准所需费用概算的补充信息见附件四。

二、背景4．需要回顾的是，联合国系统各组织的财务报表目前是按照联合国系统会计标准（UNSAS）编写的。

这些标准是在外聘审计团就以国际会计标准（现为国际财务报告标准（IFRS））为基础，编制一致适用于联合国系统的会计原则和标准的问题作出研究报告之后编制的。

UNSAS经1993年12月表决的联合国第48/216号决议获得采用，从当时起一直应用至今。

5．在行政首长协调理事会（行政首长协调会）和管理问题高级别委员会（管理问题委员会）主持下成立的联合国会计标准工作队建议，联合国系统在2010年以前采用IPSAS，取代目前的UNSAS。

国际公共部门会计准则第32号批准国际公共部门会计准则第32号批准编者按：国际公共部门会计准则理事会最近审议通过了国际公共部门会计准则第32号“服务特许支配：让与人”。

现将相关公告全文发布，以供参考。

The International Public Sector Accounting Standards Board (IPSASB) has approved a landmark new standard, IPSAS 32, Service Concession Arrangements: Grantor (IPSAS 32).Service concession arrangements provide a way for goverXXXents and other public sector entities to build the infrastructure necessary to maintain and improve critical public services. The use of service concession arrangements continues to increase due to the ongoing global financial and economic crises. Until now, public sector entities have had no international guidance on how to report such transactions.IPSASB Chair Andreas Bergmann explained, “IPSAS 32 helps further the IPSASB’s goal of enhancing the transparency and accountability of public sector entities by ensuring that service concession arrangement assets and their related financing are reported. It also improves consistency in how public sector entities account for and report serviceconcession arrangements, which are significant and often complex transactions.”IPSAS 32 addresses the grantor’s accounting in such arrangements usi ng an approach that is consistent with that used for the operator’s accounting in Interpretation (IFRIC) 12, Service Concession Arrangements issued by the International Financial Interpretations Committee of the International Accounting Standards Board (IASB). IPSAS 32 is not a convergence project because IFRIC 12 applies only to the operator and not the grantor. However, IPSAS 32 uses the principles in IFRIC 12 for determining which entity—the grantor or the operator—should recognize an asset in a service concession arrangement, in order to ensure that the grantor recognizes a service concession asset it controls.Hans Hoogervorst, International Accounting Standards Board (IASB) Chair said, “The IPSASB’s approval of IPSAS 32 illustrates the close cooperation of the IPSASB and the IASB on issues of mutual concern in the public and private sectors. It closes the gap on significant assets not being recognized by either the grantor or the operator, and is a welcome addition to the body of accounting guidance fo r the public sector.” The IPSASB has also published Improvements to IPSASs 2023.The IPSASB’s improvements project is modeled on the IASB’s annual update progr am. Improvements are made to existing IPSASs to maintain aligXXXent with International Financial Reporting Standards (IFRSs), as well as other general improvements. The 2023 amendments relate primarily to improving consistency between the standards. They do not represent substantive revisions to existing IPSASs.IPSAS 32 and Improvements to IPSASs 2023 are available to download free of charge from the。

最新版会计准则汇总会计准则是指在进行会计核算时需要遵循的一系列规则和原则。

随着时间的推移，会计准则也在不断更新和演进，以适应经济和商业环境的变化。

在这篇文章中，我们将汇总最新版会计准则，并介绍其中的一些重要内容。

1.国际财务报告准则（IFRS）IFRS是全球应用最广泛的财务报告准则。

最新的IFRS版为IFRS17《保险合同》，于2024年5月发布。

该准则强调要求保险公司提供更准确、更透明的保险合同信息，并增加了有关保险合同的信息披露要求。

2.中国会计准则（CAS）中国会计准则是根据国情和经济特点制定的指导企业会计核算的准则。

最新版的中国会计准则是《企业会计准则第42号-金融工具》，该准则于2024年1月1日起生效。

该准则主要涉及对金融工具的分类、计量和披露要求进行了调整，以提高金融工具会计信息的质量和透明度。

3.美国通用会计准则（GAAP）美国通用会计准则是美国企业会计核算的准则。

最新版的GAAP是由美国财务会计标准委员会（FASB）制定的。

FASB定期发布修订和新准则，以反映新的商业和经济实践。

最近几年，FASB发布了多个准则，包括对金融工具的分类和计量、租赁合同的会计处理等。

4.国际公共部门会计准则（IPSAS）IPSAS是应用于公共部门会计的准则，由国际公共部门会计准则委员会（IPSASB）制定。

最新的IPSAS准则是IPSAS41《财政资产》，该准则于2024年1月1日起生效。

该准则提供了有关财政资产的会计处理和信息披露要求，以增强财务报告的透明度和可比性。

5.日本企业会计准则（J-GAAP）J-GAAP是日本企业会计核算的准则，由日本财务会计准则委员会（ASBJ）制定。

最新的J-GAAP是J-GAAP2024年版《会计准则》。

此版本主要强调了资产和负债的定义、以公允价值计量的增加等方面的修改，以提高财务报告的准确性和可比性。

综上所述，最新版的会计准则包括国际财务报告准则、中国会计准则、美国通用会计准则、国际公共部门会计准则和日本企业会计准则。