英文版会计准则

国际会计准则38号无形资产英文版International Accounting Standard 38 - Intangible AssetsObjective:The objective of International Accounting Standard 38 (IAS 38) is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another International Financial Reporting Standard (IFRS).Definition:An intangible asset is defined as an identifiable non-monetary asset without physical substance. It can be acquired by purchase, development, or generated internally. Examples of intangible assets include patents, copyrights, trademarks, brand names, customer lists, software, and licenses.Recognition:According to IAS 38, an intangible asset shall be recognized if it meets certain criteria. Firstly, it is probable that the expected future economic benefits attributable to the asset will flow to the entity. Secondly, the cost of the asset can be measured reliably.Measurement:Amortization:Intangible assets with a finite useful life shall be amortized over their useful lives. The amortization method should reflect the pattern in which the asset's economicbenefits are expected to be consumed by the entity. The amortization period should not exceed the asset's useful life.Impairment:An intangible asset with an indefinite useful life shouldnot be amortized but tested for impairment annually or whenever there is an indication of impairment. If the recoverable amount of the asset is less than its carrying amount, an impairmentloss should be recognized.Disclosure:IAS 38 requires certain disclosures related to intangible assets. These include the carrying amount of each significant class of intangible assets, a reconciliation of the carrying amount at the beginning and end of the period, accumulated amortization, and impairment losses recognized during the period.Research and Development Costs:Effective Date and Transition:Conclusion:IAS 38 provides guidance for the recognition, measurement, and disclosure of intangible assets. It ensures that these assets are accounted for in a consistent and transparent manner,enabling users of financial statements to make informed decisions.。

1. 企业会计准则————————-基本准则 （Accounting Standard for Business Enterprises - Basic Standard） 2. 企业会计准则第1 号————————-存货 （Accounting Standard for Business Enterprises No. 1 - Inventories） 3. 企业会计准则第2 号————————-长期股权投资 （Accounting Standard for Business Enterprises No. 2 - Long-term equity investments） 4. 企业会计准则第3 号————————-投资性房地产 （Accounting Standard for Business Enterprises No. 3 - Investment properties） 5. 企业会计准则第4 号————————-固定资产 （Accounting Standard for Business Enterprises No. 4 - Fixed assets） 6. 企业会计准则第5 号————————-⽣物资产 （Accounting Standard for Business Enterprises No. 5 - Biological assets） 7. 企业会计准则第6 号————————-⽆形资产 （Accounting Standard for Business Enterprises No. 6 - Intangible assets） 8. 企业会计准则第7 号————————-⾮货币性资产：） （Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets） 9. 企业会计准则第8 号————————-资产减值 （Accounting Standard for Business Enterprises No. 8 - Impairment of assets） 10. 企业会计准则第9 号————————-职⼯薪酬 （Accounting Standard for Business Enterprises No. 9 – Employee compensation ） 11. 企业会计准则第10 号————————企业年⾦基⾦ （Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund） 12. 企业会计准则第11 号————————股份⽀付 （Accounting Standard for Business Enterprises No. 11 - Share-based payment） 13. 企业会计准则第12 号————————债务重组 （Accounting Standard for Business Enterprises No. 12 - Debt restructurings） 14. 企业会计准则第13 号————————或有事项 （Accounting Standard for Business Enterprises No. 13 - Contingencies） 15. 企业会计准则第14 号————————收⼊ （Accounting Standard for Business Enterprises No. 14 - Revenue） 16. 企业会计准则第15 号————————建造合同 （Accounting Standard for Business Enterprises No. 15 - Construction contracts） 17. 企业会计准则第16 号————————政府补助 （Accounting Standard for Business Enterprises No. 16 - Government grants） 18. 企业会计准则第17 号————————借款费⽤ （Accounting Standard for Business Enterprises No. 17 - Borrowing costs） 19. 企业会计准则第18 号————————所得税 （Accounting Standard for Business Enterprises No. 18 - Income taxes）。

IAS 10 International Accounting Standard 10Events after the Reporting PeriodThis version includes amendments resulting from IFRSs issued up to 17 January 2008.IAS 10 Events After the Ba la nce Sheet Da te was issued by the International Accounting Standards Committee in May 1999. It replaced those parts of IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (originally issued June 1978, reformatted 1994) that were not replaced by IAS 37 (issued September 1998).In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.In December 2003 the IASB issued a revised IAS 10 with a modified title—Events after the Balance Sheet Date.IAS 10 was amended by the following IFRSs:•IFRS5Non-Current Assets Held for Sale and Discontinued Operations (issued March 2004).•IAS1Presentation of Financial Statements (revised September 2007)As a result of the changes in terminology made by IAS 1 in 2007, the title of IAS 10 was changed to Events after the Reporting Period.The following Interpretation refers to IAS 10:•SIC-7 Introduction of the Euro (issued May 1998 and subsequently amended).© IASCF1035IAS 101036© IASCF C ONTENTSparagraphs INTRODUCTIONIN1–IN4INTERNATIONAL ACCOUNTING STANDARD 10EVENTS AFTER THE REPORTING PERIODOBJECTIVE1SCOPE2DEFINITIONS3–7RECOGNITION AND MEASUREMENT8–13Adjusting events after the reporting period8–9Non-adjusting events after the reporting period10–11Dividends12–13GOING CONCERN14–16DISCLOSURE17–22Date of authorisation for issue17–18Updating disclosure about conditions at the end of the reporting period19–20Non-adjusting events after the reporting period21–22EFFECTIVE DATE23WITHDRAWAL OF IAS 10 (REVISED 1999)24APPENDIXAmendments to other pronouncementsAPPROVAL OF IAS 10 BY THE BOARDBASIS FOR CONCLUSIONSIAS 10 International Accounting Standard 10 Events after the Reporting Period (IAS 10) is set out in paragraphs 1–24 and the Appendix. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 10 should be read in the context of its objective and the Basis for Conclusions, the Prefa ce to Interna tiona l Fina ncia l Reporting Sta nda rds and the Fra mework for the Prepa ra tion a nd Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.© IASCF1037IAS 10IntroductionIN1International Accounting Standard 10 Events a fter the Reporting Period (IAS 10)* replaces IAS 10 Events After the Balance Sheet Date (revised in 1999) and should be applied for annual periods beginning on or after 1 January 2005. Earlier application is encouraged.Reasons for revising IAS 10IN2The International Accounting Standards Board developed this revised IAS 10 as 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 IAS 10 the Board’s main objective was a limited clarification of the accounting for dividends declared after the reporting period. The Board did not reconsider the fundamental approach to the accounting for events after the reporting period contained in IAS 10.The main changesIN4The main change from the previous version of IAS 10 was a limited clarification of paragraphs 12 and 13 (paragraphs 11 and 12 of the previous version of IAS 10).As revised, those paragraphs state that if an entity declares dividends after the reporting period, the entity shall not recognise those dividends as a liability at the end of the reporting period.*In September 2007 the IASB amended the title of IAS 10 from Events after the Balance Sheet Date to Events a fter the Reporting Period as a consequence of the revision of IAS 1 Presenta tion of Fina ncia l Statements in 2007.1038© IASCFIAS 10 International Accounting Standard 10Events after the Reporting PeriodObjective1The objective of this Standard is to prescribe:(a)when an entity should adjust its financial statements for events after thereporting period; and(b)the disclosures that an entity should give about the date when thefinancial statements were authorised for issue and about events after thereporting period.The Standard also requires that an entity should not prepare its financial statements on a going concern basis if events after the reporting period indicate that the going concern assumption is not appropriate.Scope2This Standard shall be applied in the accounting for, and disclosure of, events after the reporting period.Definitions3The following terms are used in this Standard with the meanings specified:Events after the reporting period are those events, favourable and unfavourable, that occur between the end of the reporting period and the date when the financial statements are authorised for issue. Two types of events can be identified:(a)those that provide evidence of conditions that existed at the end of thereporting period (adjusting events after the reporting period); and(b)those that are indicative of conditions that arose after the reporting period(non-adjusting events after the reporting period).4The process involved in authorising the financial statements for issue will vary depending upon the management structure, statutory requirements and procedures followed in preparing and finalising the financial statements.© IASCF1039IAS 105In some cases, an entity is required to submit its financial statements to its shareholders for approval after the financial statements have been issued. In such cases, the financial statements are authorised for issue on the date of issue, not the date when shareholders approve the financial statements.ExampleThe management of an entity completes draft financial statements for the yearto 31 December 20X1 on 28 February 20X2. On 18 March 20X2, the board ofdirectors reviews the financial statements and authorises them for issue.The entity announces its profit and selected other financial information on19March 20X2. The financial statements are made available to shareholdersand others on 1 April 20X2. The shareholders approve the financial statementsat their annual meeting on 15 May 20X2 and the approved financial statementsare then filed with a regulatory body on 17 May 20X2.The financial statements are authorised for issue on 18 March 20X2 (date of boardauthorisation for issue).6In some cases, the management of an entity is required to issue its financial statements to a supervisory board (made up solely of non-executives) for approval.In such cases, the financial statements are authorised for issue when the management authorises them for issue to the supervisory board.ExampleOn 18 March 20X2, the management of an entity authorises financialstatements for issue to its supervisory board. The supervisory board is made upsolely of non-executives and may include representatives of employees andother outside interests. The supervisory board approves the financialstatements on 26 March 20X2. The financial statements are made available toshareholders and others on 1 April 20X2. The shareholders approve thefinancial statements at their annual meeting on 15 May 20X2 and the financialstatements are then filed with a regulatory body on 17 May 20X2.The financial statements are authorised for issue on 18 March 20X2 (date of managementauthorisation for issue to the supervisory board).7Events after the reporting period include all events up to the date when the financial statements are authorised for issue, even if those events occur after the public announcement of profit or of other selected financial information.Recognition and measurementAdjusting events after the reporting period8An entity shall adjust the amounts recognised in its financial statements to reflect adjusting events after the reporting period.1040© IASCFIAS 10 9The following are examples of adjusting events after the reporting period that require an entity to adjust the amounts recognised in its financial statements, or to recognise items that were not previously recognised:(a)the settlement after the reporting period of a court case that confirms thatthe entity had a present obligation at the end of the reporting period.The entity adjusts any previously recognised provision related to this courtcase in accordance with IAS 37 Provisions, Contingent Liabilities and ContingentAssets or recognises a new provision. The entity does not merely disclose acontingent liability because the settlement provides additional evidencethat would be considered in accordance with paragraph 16 of IAS 37.(b)the receipt of information after the reporting period indicating that anasset was impaired at the end of the reporting period, or that the amountof a previously recognised impairment loss for that asset needs to beadjusted. For example:(i)the bankruptcy of a customer that occurs after the reporting periodusually confirms that a loss existed at the end of the reporting periodon a trade receivable and that the entity needs to adjust the carryingamount of the trade receivable; and(ii)the sale of inventories after the reporting period may give evidence about their net realisable value at the end of the reporting period.(c)the determination after the reporting period of the cost of assetspurchased, or the proceeds from assets sold, before the end of the reportingperiod.(d)the determination after the reporting period of the amount ofprofit-sharing or bonus payments, if the entity had a present legal orconstructive obligation at the end of the reporting period to make suchpayments as a result of events before that date (see IAS 19 Employee Benefits).(e)the discovery of fraud or errors that show that the financial statements areincorrect.Non-adjusting events after the reporting period10An entity shall not adjust the amounts recognised in its financial statements to reflect non-adjusting events after the reporting period.11An example of a non-adjusting event after the reporting period is a decline in market value of investments between the end of the reporting period and the date when the financial statements are authorised for issue. The decline in market value does not normally relate to the condition of the investments at the end of the reporting period, but reflects circumstances that have arisen subsequently.Therefore, an entity does not adjust the amounts recognised in its financial statements for the investments. Similarly, the entity does not update the amounts disclosed for the investments as at the end of the reporting period, although it may need to give additional disclosure under paragraph 21.© IASCF1041IAS 10Dividends12If an entity declares dividends to holders of equity instruments (as defined in IAS32 Financial Instruments: Presentation) after the reporting period, the entity shall not recognise those dividends as a liability at the end of the reporting period.13If dividends are declared (ie the dividends are appropriately authorised and no longer at the discretion of the entity) after the reporting period but before the financial statements are authorised for issue, the dividends are not recognised asa liability at the end of the reporting period because they do not meet the criteriaof a present obligation in IAS 37. Such dividends are disclosed in the notes in accordance with IAS 1 Presentation of Financial Statements.Going concern14An entity shall not prepare its financial statements on a going concern basis if management determines after the reporting period either that it intends to liquidate the entity or to cease trading, or that it has no realistic alternative but to do so.15Deterioration in operating results and financial position after the reporting period may indicate a need to consider whether the going concern assumption is still appropriate. If the going concern assumption is no longer appropriate, the effect is so pervasive that this Standard requires a fundamental change in the basis of accounting, rather than an adjustment to the amounts recognised within the original basis of accounting.16IAS 1 specifies required disclosures if:(a)the financial statements are not prepared on a going concern basis; or(b)management is aware of material uncertainties related to events orconditions that may cast significant doubt upon the entity’s ability tocontinue as a going concern. The events or conditions requiring disclosuremay arise after the reporting period.DisclosureDate of authorisation for issue17An entity shall disclose the date when the financial statements were authorised for issue and who gave that authorisation. If the entity’s owners or others have the power to amend the financial statements after issue, the entity shall disclose that fact.18It is important for users to know when the financial statements were authorised for issue, because the financial statements do not reflect events after this date. 1042© IASCFIAS 10 Updating disclosure about conditions at the end of thereporting period19If an entity receives information after the reporting period about conditions that existed at the end of the reporting period, it shall update disclosures that relate to those conditions, in the light of the new information.20In some cases, an entity needs to update the disclosures in its financial statements to reflect information received after the reporting period, even when the information does not affect the amounts that it recognises in its financial statements. One example of the need to update disclosures is when evidence becomes available after the reporting period about a contingent liability that existed at the end of the reporting period. In addition to considering whether it should recognise or change a provision under IAS 37, an entity updates its disclosures about the contingent liability in the light of that evidence.Non-adjusting events after the reporting period21If non-adjusting events after the reporting period are material, non-disclosure could influence the economic decisions that users mak e on the basis of the financial statements. Accordingly, an entity shall disclose the following for each material category of non-adjusting event after the reporting period:(a)the nature of the event; and(b)an estimate of its financial effect, or a statement that such an estimatecannot be made.22The following are examples of non-adjusting events after the reporting period that would generally result in disclosure:(a) a major business combination after the reporting period (IFRS 3 BusinessCombinations requires specific disclosures in such cases) or disposing of amajor subsidiary;(b)announcing a plan to discontinue an operation;(c)major purchases of assets, classification of assets as held for sale inaccordance with IFRS 5 Non-current Assets Held for Sa le a nd DiscontinuedOperations, other disposals of assets, or expropriation of major assets bygovernment;(d)the destruction of a major production plant by a fire after the reportingperiod;(e)announcing, or commencing the implementation of, a major restructuring(see IAS 37);(f)major ordinary share transactions and potential ordinary sharetransactions after the reporting period (IAS 33 Earnings per Share requires anentity to disclose a description of such transactions, other than when suchtransactions involve capitalisation or bonus issues, share splits or reverseshare splits all of which are required to be adjusted under IAS 33);© IASCF1043IAS 10(g)abnormally large changes after the reporting period in asset prices orforeign exchange rates;(h)changes in tax rates or tax laws enacted or announced after the reportingperiod that have a significant effect on current and deferred tax assets andliabilities (see IAS 12 Income Taxes);(i)entering into significant commitments or contingent liabilities, forexample, by issuing significant guarantees; and(j)commencing major litigation arising solely out of events that occurred after the reporting period.Effective date23An entity shall apply this Standard for annual periods beginning on or after 1January 2005. Earlier application is encouraged. If an entity applies this Standard for a period beginning before 1 January 2005, it shall disclose that fact.Withdrawal of IAS 10 (revised 1999)24This Standard supersedes IAS 10 Events After the Balance Sheet Date (revised in 1999). 1044© IASCFIAS 10 AppendixAmendments to other pronouncementsThe a mendments in this a ppendix sha ll be a pplied for a nnua l periods beginning on or a fter 1Janua ry2005. If an entity applies this Standard for an earlier period, these amendments shall be applied for that earlier period.* * * * *The a mendments conta ined in this a ppendix when this Sta nda rd wa s revised in 2003 ha ve been incorporated into the relevant IFRSs published in this volume.© IASCF1045IAS 10Approval of IAS 10 by the BoardInternational Accounting Standard 10 Events after the Balance Sheet Date was approved for issue by the fourteen members of the International Accounting Standards Board.Sir David Tweedie ChairmanThomas E Jones Vice-ChairmanMary E BarthHans-Georg BrunsAnthony T CopeRobert P GarnettGilbert GélardJames J LeisenringWarren J McGregorPatricia L O’MalleyHarry K SchmidJohn T SmithGeoffrey WhittingtonTatsumi Yamada1046© IASCFIAS 10 BC Basis for Conclusions onIAS 10 Events after the Reporting Period*This Basis for Conclusions accompanies, but is not part of, IAS 10.IntroductionBC1This Basis for Conclusions summarises the International Accounting Standards Board’s considerations in reaching its conclusions on revising IAS 10 Events After the Balance Sheet Date in 2003. Individual Board members gave greater weight to some factors than to others.BC2In July 2001 the Board announced that, as part of its initial agenda of technical projects, it would undertake a project to improve a number of Standards, including IAS 10. 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 Improvements project were to reduce or eliminate alternatives, redundancies and conflicts within Standards, to deal with some convergence issues and to make other improvements. In May 2002 the Board published its proposals in an Exposure Draft of Improvements to International Accounting Standards, with a comment deadline of 16 September 2002. The Board received over 160 comment letters on the Exposure Draft.BC3Because the Board’s intention was not to reconsider the fundamental approach to the accounting for events after the balance sheet date established by IAS 10, this Basis for Conclusions does not discuss requirements in IAS 10 that the Board has not reconsidered.Limited clarificationBC4For this limited clarification of IAS 10 the main change made is in paragraphs 12 and 13 (paragraphs 11 and 12 of the previous version of IAS 10). As revised, those paragraphs state that if dividends are declared after the balance sheet date,† an entity shall not recognise those dividends as a liability at the balance sheet date.This is because undeclared dividends do not meet the criteria of a present obligation in IAS 37 Provisions, Contingent Liabilities and Contingent Assets. The Board discussed whether or not an entity’s past practice of paying dividends could be considered a constructive obligation. The Board concluded that such practices do not give rise to a liability to pay dividends.*In September 2007 the IASB amended the title of IAS 10 from Events after the Balance Sheet Date to Events after the Reporting Period as a consequence of the amendments in IAS 1 Presentation of Financial Statements (as revised in 2007).†IAS1Presentation of Financial Statements (as revised in 2007) replaced the term ‘balance sheet date’with ‘end of the reporting period’.© IASCF1047。

1. 企业会计准则————————-基本准则 （Accounting Standard for Business Enterprises - Basic Standard） 2. 企业会计准则第1 号————————-存货 （Accounting Standard for Business Enterprises No. 1 - Inventories） 3. 企业会计准则第2 号————————-长期股权投资 （Accounting Standard for Business Enterprises No. 2 - Long-term equity investments） 4. 企业会计准则第3 号————————-投资性房地产 （Accounting Standard for Business Enterprises No. 3 - Investment properties） 5. 企业会计准则第4 号————————-固定资产 （Accounting Standard for Business Enterprises No. 4 - Fixed assets） 6. 企业会计准则第5 号————————-⽣物资产 （Accounting Standard for Business Enterprises No. 5 - Biological assets） 7. 企业会计准则第6 号————————-⽆形资产 （Accounting Standard for Business Enterprises No. 6 - Intangible assets） 8. 企业会计准则第7 号————————-⾮货币性资产：） （Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets） 9. 企业会计准则第8 号————————-资产减值 （Accounting Standard for Business Enterprises No. 8 - Impairment of assets） 10. 企业会计准则第9 号————————-职⼯薪酬 （Accounting Standard for Business Enterprises No. 9 – Employee compensation ） 11. 企业会计准则第10 号————————企业年⾦基⾦ （Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund） 12. 企业会计准则第11 号————————股份⽀付 （Accounting Standard for Business Enterprises No. 11 - Share-based payment） 13. 企业会计准则第12 号————————债务重组 （Accounting Standard for Business Enterprises No. 12 - Debt restructurings） 14. 企业会计准则第13 号————————或有事项 （Accounting Standard for Business Enterprises No. 13 - Contingencies） 15. 企业会计准则第14 号————————收⼊ （Accounting Standard for Business Enterprises No. 14 - Revenue） 16. 企业会计准则第15 号————————建造合同 （Accounting Standard for Business Enterprises No. 15 - Construction contracts） 17. 企业会计准则第16 号————————政府补助 （Accounting Standard for Business Enterprises No. 16 - Government grants） 18. 企业会计准则第17 号————————借款费⽤ （Accounting Standard for Business Enterprises No. 17 - Borrowing costs） 19. 企业会计准则第18 号————————所得税 （Accounting Standard for Business Enterprises No. 18 - Income taxes） 20. 企业会计准则第19 号————————外币折算 （Accounting Standard for Business Enterprises No. 19 - Foreign currency translation） 21. 企业会计准则第20 号————————企业合并 （Accounting Standard for Business Enterprises No. 20 - Business Combinations） 22. 企业会计准则第21 号————————租赁 （Accounting Standard for Business Enterprises No. 21 - Leases） 23. 企业会计准则第22 号————————⾦融⼯具确认和计量 （Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments） 24. 企业会计准则第23 号————————⾦融资产转移 （Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets） 25. 企业会计准则第24 号————————套期保值 （Accounting Standard for Business Enterprises No. 24 - Hedging） 26. 企业会计准则第25 号————————原保险合同 （Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts） 27. 企业会计准则第26 号————————再保险合同 （Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts） 28. 企业会计准则第27 号————————⽯油天然⽓开采 （Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas） 29. 企业会计准则第28 号————————会计政策、会计估计变更和差错更正 （Accounting Standard for Business Enterprises No. 28 - Changes in accounting policie and estimates, and correction of errors） 30. 企业会计准则第29 号————————资产负债表⽇后事项 （Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date） 31. 企业会计准则第30 号————————财务报表列报 （Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements） 32. 企业会计准则第31 号————————现⾦流量表 （Accounting Standard for Business Enterprises No. 31 - Cash flow statements） 33. 企业会计准则第32 号————————中期财务报告 （Accounting Standard for Business Enterprises No. 32 - Interim financial reporting） 34. 企业会计准则第33 号————————合并财务报表 （Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements） 35. 企业会计准则第34 号————————每股收益 （Accounting Standard for Business Enterprises No. 34 - Earnings per share） 36. 企业会计准则第35 号————————分部报告 （Accounting Standard for Business Enterprises No. 35 - Segment reporting） 37. 企业会计准则第36 号————————关联⽅披露 （Accounting Standard for Business Enterprises No. 36 - Related party disclosure） 38. 企业会计准则第37 号————————⾦融⼯具列报 （Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments） 39. 企业会计准则第38 号————————⾸次执⾏企业会计准则 （Accounting Standard for Business Enterprises No. 38 - First time adoption of Accounting Standards for Business Enterprises）。

企业会计准则会计科目英文版(中英文版)**Enterprise Accounting Standards: Accounting Subjects**In the realm of enterprise accounting, the establishment of standardized accounting subjects is of paramount importance.These subjects serve as the fundamental framework for categorizing and recording financial transactions, ensuring accuracy, transparency, and comparability in financial reporting.The following is an outline of the key accounting subjects in accordance with the enterprise accounting standards.1.Assets- Current Assets: Including cash, accounts receivable, inventory, and short-term investments.- Non-Current Assets: Comprising property, plant, and equipment, intangible assets, and long-term investments.2.Liabilities- Current Liabilities: Encompassing accounts payable, short-term loans, and accrued expenses.- Non-Current Liabilities: Including long-term loans, bonds payable, and deferred tax liabilities.3.Equity- Owner"s Equity: Reflecting the owner"s investment and retained- Minority Interest: Representing the portion of equity in subsidiaries not owned by the parent company.4.Revenue- Sales Revenue: Arising from the main operations of the enterprise.- Other Revenue: Including non-operating income such as interest and gains from the sale of assets.5.Expenses- Cost of Goods Sold: Relating to the production or purchase of goods sold.- Operating Expenses: Including salaries, rent, utilities, and marketing expenses.- Non-Operating Expenses: Comprising interest expenses and losses from the sale of assets.6.Gains and Losses- Gain or Loss on Disposal of Assets: Resulting from the sale or retirement of assets.- Unrealized Gains or Losses: Associated with changes in the fair value of certain financial instruments.7.Income Taxes- Current Tax Expense: Relating to taxes payable on current year"s- Deferred Tax Expense: Resulting from temporary differences between accounting and tax treatments.8.Other Comprehensive Income- Items of Other Comprehensive Income: Including foreign currency translation adjustments, gains or losses on available-for-sale financial assets, and certain pension adjustments.Adherence to these accounting subjects as per the enterprise accounting standards ensures that financial statements are prepared in a manner that is consistent, reliable, and informative for stakeholders.**企业会计准则：会计科目**在企业会计领域，建立标准化的会计科目至关重要。

IAS 12© IASCF 1065International Accounting Standard 12Income TaxesThis version includes amendments resulting from IFRSs issued up to 17 January 2008.IAS 12 Income Taxes was issued by the International Accounting Standards Committee (IASC)in October 1996. It replaced IAS 12 Accounting for Taxes on Income (issued in July 1979).In May 1999 paragraph 88 was amended by IAS 10 Events After the Balance Sheet and in April 2000 further amendments were made as a consequence of I AS 40 Investment Property .In October 2000 IASC approved revisions to specify the accounting treatment for income tax consequences of dividends.In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.Since then, IAS 12 and its accompanying guidance have been amended by the following IFRSs:•I AS 1Presentation of Financial Statements (as revised in December 2003)•I AS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003)•I AS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003)•I AS 39 Financial Instruments: Recognition and Measurement (as revised in December 2003)•I FRS 2Share-based Payment (issued February 2004)•I FRS 3 Business Combinations (issued March 2004)•I AS 1 Presentation of Financial Statements (as revised in September 2007)•I FRS 3Business Combinations (as revised in January 2008).The following Interpretations refer to IAS 12:•SIC-21 Income Taxes—Recovery of Revalued Non-Depreciable Assets (issued July 2000 and subsequently amended)•SIC-25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders (issued July 2000 and subsequently amended)•I FRI C 7Applying the Restatement Approach under IAS 29 Financial Reporting inHyperinflationary Economies(issued November 2005 and subsequently amended).IAS 121066© IASCF C ONTENTSparagraphsINTRODUCTIONIN1–IN14INTERNATIONAL ACCOUNTING STANDARD 12INCOME TAXESOBJECTIVESCOPE1–4DEFINITIONS5–11Tax base7–11RECOGNITION OF CURRENT TAX LIABILITIES AND CURRENT TAX ASSETS12–14RECOGNITION OF DEFERRED TAX LIABILITIES AND DEFERRED TAX ASSETS15–45Taxable temporary differences15–23Business combinations19Assets carried at fair value20Goodwill21–21B Initial recognition of an asset or liability22–23Deductible temporary differences24–33Goodwill32A Initial recognition of an asset or liability33Unused tax losses and unused tax credits34–36Reassessment of unrecognised deferred tax assets37Investments in subsidiaries, branches and associates and interests injoint ventures38–45MEASUREMENT46–56RECOGNITION OF CURRENT AND DEFERRED TAX57–68C Items recognised in profit or loss58–60Items recognised outside profit or loss61A–65A Deferred tax arising from a business combination66–68Current and deferred tax arising from share-based payment transactions68A–68C PRESENTATION71–78Tax assets and tax liabilities71–76Offset71–76Tax expense77–78Tax expense (income) related to profit or loss from ordinary activities77Exchange differences on deferred foreign tax liabilities or assets78DISCLOSURE79–88EFFECTIVE DATE89–95APPENDICESA Examples of temporary differencesB Illustrative computations and presentationIAS 12 International Accounting Standard 12 Income Taxes (IAS 12) is set out in paragraphs 1–95. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 12 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. I AS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.© IASCF1067IAS 12IntroductionI N1This Standard (‘I AS 12 (revised)’) replaces I AS 12 Accounting for Taxes on Income(‘the original AS 12’). AS 12 (revised) is effective for accounting periods beginning on or after 1 January 1998. The major changes from the original IAS 12 are as follows.IN2The original IAS 12 required an entity to account for deferred tax using either the deferral method or a liability method which is sometimes known as the income statement liability method. IAS 12 (revised) prohibits the deferral method and requires another liability method which is sometimes known as the balance sheet liability method.The income statement liability method focuses on timing differences, whereas the balance sheet liability method focuses on temporary differences. Timing differences are differences between taxable profit and accounting profit that originate in one period and reverse in one or more subsequent periods.Temporary differences are differences between the tax base of an asset or liability and its carrying amount in the statement of financial position. The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes.All timing differences are temporary differences. Temporary differences also arise in the following circumstances, which do not give rise to timing differences, although the original IAS 12 treated them in the same way as transactions that do give rise to timing differences:(a)subsidiaries, associates or joint ventures have not distributed their entireprofits to the parent or investor;(b)assets are revalued and no equivalent adjustment is made for tax purposes;and(c)the identifiable assets acquired and liabilities assumed in a businesscombination are generally recognised at their fair values in accordancewith IFRS 3 Business Combinations, but no equivalent adjustment is made fortax purposes.Furthermore, there are some temporary differences which are not timing differences, for example those temporary differences that arise when:(a)the non-monetary assets and liabilities of an entity are measured in itsfunctional currency but the taxable profit or tax loss (and, hence, the taxbase of its non-monetary assets and liabilities) is determined in a differentcurrency;(b)non-monetary assets and liabilities are restated under I AS 29 FinancialReporting in Hyperinflationary Economies; or(c)the carrying amount of an asset or liability on initial recognition differsfrom its initial tax base.1068© IASCFIAS 12 IN3The original IAS 12 permitted an entity not to recognise deferred tax assets and liabilities where there was reasonable evidence that timing differences would not reverse for some considerable period ahead. IAS 12 (revised) requires an entity to recognise a deferred tax liability or (subject to certain conditions) asset for all temporary differences, with certain exceptions noted below.IN4The original IAS 12 required that:(a)deferred tax assets arising from timing differences should be recognisedwhen there was a reasonable expectation of realisation; and(b)deferred tax assets arising from tax losses should be recognised as an assetonly where there was assurance beyond any reasonable doubt that futuretaxable income would be sufficient to allow the benefit of the loss to berealised. The original IAS 12 permitted (but did not require) an entity todefer recognition of the benefit of tax losses until the period of realisation.IAS 12 (revised) requires that deferred tax assets should be recognised when it is probable that taxable profits will be available against which the deferred tax asset can be utilised. Where an entity has a history of tax losses, the entity recognisesa deferred tax asset only to the extent that the entity has sufficient taxabletemporary differences or there is convincing other evidence that sufficient taxable profit will be available.IN5As an exception to the general requirement set out in paragraph IN3 above, IAS12 (revised) prohibits the recognition of deferred tax liabilities and deferred tax assets arising from certain assets or liabilities whose carrying amount differs on initial recognition from their initial tax base. Because such circumstances do not give rise to timing differences, they did not result in deferred tax assets or liabilities under the original IAS 12.N6The original I AS 12 required that taxes payable on undistributed profits of subsidiaries and associates should be recognised unless it was reasonable to assume that those profits will not be distributed or that a distribution would not give rise to a tax liability. However, IAS 12 (revised) prohibits the recognition of such deferred tax liabilities (and those arising from any related cumulative translation adjustment) to the extent that:(a)the parent, investor or venturer is able to control the timing of the reversalof the temporary difference; and(b)it is probable that the temporary difference will not reverse in theforeseeable future.Where this prohibition has the result that no deferred tax liabilities have been recognised, IAS 12 (revised) requires an entity to disclose the aggregate amount of the temporary differences concerned.IN7The original IAS 12 did not refer explicitly to fair value adjustments made on a business combination. Such adjustments give rise to temporary differences and IAS12 (revised) requires an entity to recognise the resulting deferred tax liability or (subject to the probability criterion for recognition) deferred tax asset with a corresponding effect on the determination of the amount of goodwill or bargain purchase gain recognised. However, IAS12 (revised) prohibits the recognition of deferred tax liabilities arising from the initial recognition of goodwill.© IASCF1069IAS 12I N8The original I AS 12 permitted, but did not require, an entity to recognise adeferred tax liability in respect of asset revaluations. IAS 12 (revised) requires an entity to recognise a deferred tax liability in respect of asset revaluations.I N9The tax consequences of recovering the carrying amount of certain assets orliabilities may depend on the manner of recovery or settlement, for example:(a)in certain countries, capital gains are not taxed at the same rate as othertaxable income; and(b)in some countries, the amount that is deducted for tax purposes on sale ofan asset is greater than the amount that may be deducted as depreciation.The original IAS 12 gave no guidance on the measurement of deferred tax assets and liabilities in such cases. IAS 12 (revised) requires that the measurement of deferred tax liabilities and deferred tax assets should be based on the tax consequences that would follow from the manner in which the entity expects to recover or settle the carrying amount of its assets and liabilities.I N10The original I AS 12 did not state explicitly whether deferred tax assets andliabilities may be discounted. IAS 12 (revised) prohibits discounting of deferred tax assets and liabilities.IN11The original IAS 12 did not specify whether an entity should classify deferred tax balances as current assets and liabilities or as non-current assets and liabilities.I AS 12 (revised) requires that an entity which makes the current/non-currentdistinction should not classify deferred tax assets and liabilities as current assets and liabilities.*IN12The original IAS 12 stated that debit and credit balances representing deferred taxes may be offset. IAS 12 (revised) establishes more restrictive conditions on offsetting, based largely on those for financial assets and liabilities in I AS 32 Financial Instruments: Disclosure and Presentation.†I N13The original I AS 12 required disclosure of an explanation of the relationshipbetween tax expense and accounting profit if not explained by the tax rates effective in the reporting entity’s country. AS 12 (revised) requires this explanation to take either or both of the following forms:(a) a numerical reconciliation between tax expense (income) and the productof accounting profit multiplied by the applicable tax rate(s); or(b) a numerical reconciliation between the average effective tax rate and theapplicable tax rate.I AS 12 (revised) also requires an explanation of changes in the applicable taxrate(s) compared to the previous accounting period.*This requirement has been moved to paragraph 56 of I AS 1 Presentation of Financial Statements (as revised in 2007).†In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation.1070© IASCFIAS 12IN14New disclosures required by IAS 12 (revised) include:(a)in respect of each type of temporary difference, unused tax losses andunused tax credits:(i)the amount of deferred tax assets and liabilities recognised; and(ii)the amount of the deferred tax income or expense recognised in profit or loss, if this is not apparent from the changes in the amountsrecognised in the statement of financial position;(b)in respect of discontinued operations, the tax expense relating to:(i)the gain or loss on discontinuance; and(ii)the profit or loss from the ordinary activities of the discontinued operation; and(c)the amount of a deferred tax asset and the nature of the evidencesupporting its recognition, when:(i)the utilisation of the deferred tax asset is dependent on futuretaxable profits in excess of the profits arising from the reversal ofexisting taxable temporary differences; and(ii)the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates.© IASCF1071IAS 12International Accounting Standard 12Income TaxesObjectiveThe objective of this Standard is to prescribe the accounting treatment for income taxes. The principal issue in accounting for income taxes is how to account for thecurrent and future tax consequences of:(a)the future recovery (settlement) of the carrying amount of assets(liabilities) that are recognised in an entity’s statement of financialposition; and(b)transactions and other events of the current period that are recognised inan entity’s financial statements.It is inherent in the recognition of an asset or liability that the reporting entityexpects to recover or settle the carrying amount of that asset or liability. If it isprobable that recovery or settlement of that carrying amount will make futuretax payments larger (smaller) than they would be if such recovery or settlementwere to have no tax consequences, this Standard requires an entity to recognise adeferred tax liability (deferred tax asset), with certain limited exceptions.This Standard requires an entity to account for the tax consequences oftransactions and other events in the same way that it accounts for thetransactions and other events themselves. Thus, for transactions and otherevents recognised in profit or loss, any related tax effects are also recognised in profit or loss. For transactions and other events recognised outside profit or loss(either in other comprehensive income or directly in equity), any related taxeffects are also recognised outside profit or loss (either in other comprehensiveincome or directly in equity, respectively). Similarly, the recognition of deferredtax assets and liabilities in a business combination affects the amount of goodwillarising in that business combination or the amount of the bargain purchase gainrecognised.This Standard also deals with the recognition of deferred tax assets arising fromunused tax losses or unused tax credits, the presentation of income taxes in thefinancial statements and the disclosure of information relating to income taxes. Scope1This Standard shall be applied in accounting for income taxes.2For the purposes of this Standard, income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint venture on distributions to the reporting entity.3[Deleted]1072© IASCFIAS 12 4This Standard does not deal with the methods of accounting for government grants (see I AS 20 Accounting for Government Grants and Disclosure of Government Assistance) or investment tax credits. However, this Standard does deal with the accounting for temporary differences that may arise from such grants or investment tax credits.Definitions5The following terms are used in this Standard with the meanings specified: Accounting profit is profit or loss for a period before deducting tax expense.Taxable profit (tax loss) is the profit (loss) for a period, determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable (recoverable).Tax expense (tax income) is the aggregate amount included in the determination of profit or loss for the period in respect of current tax and deferred tax.Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences.Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of:(a)deductible temporary differences;(b)the carryforward of unused tax losses; and(c)the carryforward of unused tax credits.Temporary differences are differences between the carrying amount of an asset or liability in the state me nt of financial position and its tax base. Te mporary differences may be either:(a)taxable temporary differences, which are te mporary diffe re nce s that willresult in taxable amounts in determining taxable profit (tax loss) of futureperiods when the carrying amount of the asset or liability is recovered orsettled; or(b)deductible temporary differences, which are te mporary diffe re nce s that willre sult in amounts that are de ductible in de te rmining taxable profit (taxloss) of future periods when the carrying amount of the asset or liability isrecovered or settled.The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes.6Tax expense (tax income) comprises current tax expense (current tax income) and deferred tax expense (deferred tax income).© IASCF1073IAS 12Tax base7The tax base of an asset is the amount that will be deductible for tax purposes against any taxable economic benefits that will flow to an entity when it recovers the carrying amount of the asset. If those economic benefits will not be taxable, the tax base of the asset is equal to its carrying amount.Examples1 A machine cost 100. For tax purposes, depreciation of 30 has alreadybeen deducted in the current and prior periods and the remaining costwill be deductible in future periods, either as depreciation or through adeduction on disposal. Revenue generated by using the machine istaxable, any gain on disposal of the machine will be taxable and any losson disposal will be deductible for tax purposes. The tax base of the machineis 70.2Interest receivable has a carrying amount of 100. The related interest revenue will be taxed on a cash basis. The tax base of the interest receivableis nil.3Trade receivables have a carrying amount of 100. The related revenue has already been included in taxable profit (tax loss). The tax base of thetrade receivables is 100.4Dividends receivable from a subsidiary have a carrying amount of 100.The dividends are not taxable. In substance, the entire carrying amount of theasset is deductible against the economic benefits. Consequently, the tax base of thedividends receivable is 100.(a)5 A loan receivable has a carrying amount of 100. The repayment of theloan will have no tax consequences. The tax base of the loan is 100.(a)Under this analysis, there is no taxable temporary difference. An alternative analysisis that the accrued dividends receivable have a tax base of nil and that a tax rate of nilis applied to the resulting taxable temporary difference of 100. Under both analyses,there is no deferred tax liability.8The tax base of a liability is its carrying amount, less any amount that will be deductible for tax purposes in respect of that liability in future periods. In the case of revenue which is received in advance, the tax base of the resulting liability is its carrying amount, less any amount of the revenue that will not be taxable in future periods.1074© IASCFIAS 12Examples1Current liabilities include accrued expenses with a carrying amount of 100. The related expense will be deducted for tax purposes on a cashbasis. The tax base of the accrued expenses is nil.2Current liabilities include interest revenue received in advance, with a carrying amount of 100. The related interest revenue was taxed on a cashbasis. The tax base of the interest received in advance is nil.3Current liabilities include accrued expenses with a carrying amount of 100. The related expense has already been deducted for tax purposes.The tax base of the accrued expenses is 100.4Current liabilities include accrued fines and penalties with a carrying amount of 100. Fines and penalties are not deductible for tax purposes.The tax base of the accrued fines and penalties is 100.(a)5 A loan payable has a carrying amount of 100. The repayment of the loanwill have no tax consequences. The tax base of the loan is 100.(a)Under this analysis, there is no deductible temporary difference. An alternativeanalysis is that the accrued fines and penalties payable have a tax base of nil and thata tax rate of nil is applied to the resulting deductible temporary difference of 100.Under both analyses, there is no deferred tax asset.9Some items have a tax base but are not recognised as assets and liabilities in the statement of financial position. For example, research costs are recognised as an expense in determining accounting profit in the period in which they are incurred but may not be permitted as a deduction in determining taxable profit (tax loss) until a later period. The difference between the tax base of the research costs, being the amount the taxation authorities will permit as a deduction in future periods, and the carrying amount of nil is a deductible temporary difference that results in a deferred tax asset.10Where the tax base of an asset or liability is not immediately apparent, it is helpful to consider the fundamental principle upon which this Standard is based: that an entity shall, with certain limited exceptions, recognise a deferred tax liability (asset) whenever recovery or settlement of the carrying amount of an asset or liability would make future tax payments larger (smaller) than they would be if such recovery or settlement were to have no tax consequences.Example C following paragraph 52 illustrates circumstances when it may be helpful to consider this fundamental principle, for example, when the tax base of an asset or liability depends on the expected manner of recovery or settlement. 11In consolidated financial statements, temporary differences are determined by comparing the carrying amounts of assets and liabilities in the consolidated financial statements with the appropriate tax base. The tax base is determined by reference to a consolidated tax return in those jurisdictions in which sucha return is filed. In other jurisdictions, the tax base is determined by referenceto the tax returns of each entity in the group.© IASCF1075IAS 12Recognition of current tax liabilities and current tax assets12Curre nt tax for curre nt and prior pe riods shall, to the e xte nt unpaid, be recognised as a liability. If the amount already paid in respect of current and prior pe riods e xce e ds the amount due for those pe riods, the e xce ss shall berecognised as an asset.13The benefit relating to a tax loss that can be carried back to recover current tax ofa previous period shall be recognised as an asset.14When a tax loss is used to recover current tax of a previous period, an entity recognises the benefit as an asset in the period in which the tax loss occurs because it is probable that the benefit will flow to the entity and the benefit can be reliably measured.Recognition of deferred tax liabilities and deferred tax assets Taxable temporary differences15 A deferred tax liability shall be recognised for all taxable temporary differences,except to the extent that the deferred tax liability arises from:(a)the initial recognition of goodwill; or(b)the initial recognition of an asset or liability in a transaction which:(i)is not a business combination; and(ii)at the time of the transaction, affe cts ne ithe r accounting profit nor taxable profit (tax loss).Howe ve r, for taxable te mporary diffe re nce s associate d with inve stme nts in subsidiaries, branches and associates, and interests in joint ventures, a deferred tax liability shall be recognised in accordance with paragraph 39.16I t is inherent in the recognition of an asset that its carrying amount will be recovered in the form of economic benefits that flow to the entity in future periods. When the carrying amount of the asset exceeds its tax base, the amount of taxable economic benefits will exceed the amount that will be allowed as a deduction for tax purposes. This difference is a taxable temporary difference and the obligation to pay the resulting income taxes in future periods is a deferred tax liability. As the entity recovers the carrying amount of the asset, the taxable temporary difference will reverse and the entity will have taxable profit. This makes it probable that economic benefits will flow from the entity in the form of tax payments. Therefore, this Standard requires the recognition of all deferred tax liabilities, except in certain circumstances described in paragraphs 15 and 39. 1076© IASCFIAS 12ExampleAn asset which cost 150 has a carrying amount of 100. Cumulative depreciationfor tax purposes is 90 and the tax rate is 25%.The tax base of the asset is 60 (cost of 150 less cumulative tax depreciation of 90). To recoverthe carrying amount of 100, the entity must earn taxable income of 100, but will only be ableto deduct tax depreciation of 60. Consequently, the entity will pay income taxes of 10 (40 at25%) when it recovers the carrying amount of the asset. The difference between the carryingamount of 100 and the tax base of 60 is a taxable temporary difference of 40. Therefore, theentity recognises a deferred tax liability of 10 (40 at 25%) representing the income taxes thatit will pay when it recovers the carrying amount of the asset.17Some temporary differences arise when income or expense is included in accounting profit in one period but is included in taxable profit in a different period. Such temporary differences are often described as timing differences.The following are examples of temporary differences of this kind which are taxable temporary differences and which therefore result in deferred tax liabilities:(a)interest revenue is included in accounting profit on a time proportion basisbut may, in some jurisdictions, be included in taxable profit when cash iscollected. The tax base of any receivable recognised in the statement offinancial position with respect to such revenues is nil because the revenuesdo not affect taxable profit until cash is collected;(b)depreciation used in determining taxable profit (tax loss) may differ fromthat used in determining accounting profit. The temporary difference isthe difference between the carrying amount of the asset and its tax basewhich is the original cost of the asset less all deductions in respect of thatasset permitted by the taxation authorities in determining taxable profit ofthe current and prior periods. A taxable temporary difference arises, andresults in a deferred tax liability, when tax depreciation is accelerated(if tax depreciation is less rapid than accounting depreciation, a deductibletemporary difference arises, and results in a deferred tax asset); and(c)development costs may be capitalised and amortised over future periods indetermining accounting profit but deducted in determining taxable profitin the period in which they are incurred. Such development costs have atax base of nil as they have already been deducted from taxable profit.The temporary difference is the difference between the carrying amountof the development costs and their tax base of nil.18Temporary differences also arise when:(a)the identifiable assets acquired and liabilities assumed in a businesscombination are recognised at their fair values in accordance with IFRS 3Business Combinations, but no equivalent adjustment is made for taxpurposes (see paragraph 19);(b)assets are revalued and no equivalent adjustment is made for tax purposes(see paragraph 20);© IASCF1077。

目录CHAPTER 1 SUMMARY1.1 Accounting Regulation (1)1.2 History of IASB (7)CHAPTER 2 PRESENTATION2.1 Framework for the Preparation and Presentation of FinancialStatements (12)2.2 IAS1 Presentation of Financial Statements (18)2.3 IAS7 Cash Flow Statements (25)2.4 IAS8 Accounting Policies, Changes in Accounting Estimates andErrors (30)CHAPTER 3 BANLANCE SHEET AND INCOME STATEMENT3.1 IAS2 Inventories (34)3.2 IAS11 Construction Contracts (41)3.3 IAS18 Revenue (49)3.4 IAS23 Borrowing Costs (56)3.5 IAS37 Provisions, Contingent Liabilities and ContingentAssets (61)3.6 IAS12＊Income Taxes (77)3.7 IAS16＊Property, Plant, and Equipment (80)3.8 IAS17＊Leases (84)CHAPTER 4 DISCLOSURE4.1 IAS10 Events After the Balance Sh eet Date (88)4.2 IAS14 Segment Reporting (93)4.3 IAS24 Related Party Disclosures (108)4.4 IAS34 Interim Financial Reporting (113)CHARPTER 1 SUMMARY1.1 Accounting Regulation广义的会计规范所覆盖的范畴很广，其形成方式也各不相同。

企业会计准则英语Accounting standards are the backbone of financial reporting, ensuring consistency and transparency in business transactions. They guide the preparation of financial statements, which are crucial for investors to make informed decisions.In the corporate world, adherence to accounting standards is mandatory to maintain credibility and trust. These standards define the rules for recognizing, measuring, and disclosing financial information, thereby providing a uniform framework for financial reporting.One of the key benefits of corporate accounting standards is the comparability they offer. Investors can easily compare the financial health of different companies when they follow the same set of rules for reporting. This uniformity is essential for a fair and efficient market.However, the implementation of accounting standards requires a deep understanding of their principles and application. Accountants must be well-versed in the nuances of these standards to ensure compliance and accuracy in financial reporting.The evolution of accounting standards is a continuous process, driven by changes in business practices and economic conditions. Regular updates and revisions ensure that thesestandards remain relevant and effective in the ever-changing business landscape.In conclusion, corporate accounting standards play a vital role in shaping the financial communication between a company and its stakeholders. They are the foundation of trust and reliability in the corporate financial ecosystem.。

Accounting Standard for Business Enterprises—Basic StandardChapter 1 General ProvisionsArticle 1 In accordance with the Accounting Law of the People’s Republic1of China and other relevant2laws and regulations, this Standard is formulated3to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes and to ensure the quality of accounting information.Article 2 This Standard shall apply to enterprises(including companies) established within the People’s Republic of China.Article 3 Accounting Standard for Bussiness Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.Article 4 An enterprise shall prepare financial reports. the objective of financial reports is to provide accounting information about the financial position, operating results and cash flows, etc.4of the enterprise to the users of the financial reports, in order to show resunts of the management’s stewardship5, and assist6users of financial reports to make economic decisions.Users of financial reports include investors, creditors, government and its relevant departments as well as the public.Article 5 An Enterprise shall recognize, measure and report transactions or events that the enterprise itself have occurred.Article 6In performing recognition, measurement and reporting for accounting purposes, an enterprise shall be assumed to be a going concern.Article 7An enterprise shall close the accounts and prepare financial reports for each separate accounting period.Accounting periods are divided into annual periods(yearly)and interim71[ri'pʌblik] 名词n. 1.共和国;共和政体[C] The People's Republic of China was founded['faundid] in 1949. 中华人民共和国成立于一九四九年。

．企业会计准则——基本准则(英文版)Accounting Standard for Business Enterprises:Basic StandardContentsThe People's Republic of ChinaAccounting Standard for Business Enterprises:Basic StandardChapter I General ProvisionsArticle 1. In accordance with "The Accounting Law of the People's Republic of China", this Standard is formulated to meet the needs of developing a socialist market economy in our country, to standardize accounting practice and to ensure the quality of accounting information.Article 2. This Standard is applicable to all enterprises established within the territory of the People's Republic of China. Chinese enterprises established outside the territory of the People's Republic of China (hereinafter referred to as "enterprises abroad") are required to prepare and disclose their financial reports to appropriate domestic regulatory authorities in accordance with this Standard.Article 3. Accounting systems of enterprises are required to comply with this Standard.Article 4. An enterprise shao9ill accurately account for all its transactions actually taken place in order to provide reports of reliable quality on the economic and financial activities of the enterprise itself.Article 5. Accounting and financial reports should proceed on the basis that the enterprise is a continuing entity and will remain in operation into the foreseeable future.Article 6. An enterprise shall account for its transactions and prepare its financial statements in distinct accounting periods. Accounting periods may be a fiscal year, a quarter, or a month, commencing on first days thereof according to the Gregorian calendar.Article 7. The Renminbi is the bookkeeping base currency of an enterprise. A Foreign currency may be used as the bookkeeping base currency for enterprises which conduct transactions mainly in foreign currency. However, in preparing financial statements, foreign currency transactions are to be converted into Renminbi. This latter requirement app1ies to enterprises abroad when reporting financial and economic results to concerned domestic organizations.Article 8. The debit and credit double entry bookkeeping technique is to be used for recording all accounting transactions.Article 9. Accounting records and financia1 reports are to be compiled using the Chinese language. Minority or foreign languages may be used concurrently with the Chinese 1anguage by enterprises in autonomous areas of minority nationalities, or by enterprises with foreign investment, and by foreign enterprises.Chapter Ⅱ General PrinciplesArticle l0. The accounting records and financial reports must be based on financial and economic transactions as they actually take place, in order to objectively reflect the financial position and operating results of an enterprise.Article 11. Accounting information must be designed to meet the requirements of national macro-economy control, the needs of all concerned external users to understand an enterprise's financial position and operating results, and the needs of management of enterprises to strengthen their financial management and administration.Article 12. Accounting records and financial statements shall be prepared according to stipulated accounting methods, and accounting information of enterprises must be comparable and convenient to be analyzed.Article 13. Accounting methods used shall be consistent from one period to the other and shall not be arbitrarily changed. Changes and reasons for changes, if necessary, and their impact on an enterprise's financial position and operating results, shall be reported in notes to the financial statements.Article 14. Accounting and financial reports preparation must be conducted in a timely manner.Article 15. Accounting records and financial reports shall be prepared in a clear, concise manner to facilitate understanding, examination and use.Article 16. The accrual basis of accounting is to be adopted.Article 17. Revenue shall be matched with related costs and expenses in accounting.Article 18. Princip1e of prudence should be followed in reasonably determining the possible loss and expense.Article l9. The values of all assets are to be recorded at historical costs at the time of acquisition. The amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur, except when State laws or regulations require specific treatment or adjustments.Article 20. A clear distinction shall be drawn between revenue expenditures and capital expenditures. Expenditure shall be regarded as revenue expenditure where the benefit to the enterprise is only related to the current fiscal year; and as capital expenditure where the benefits to the enterprise last for several fiscal years.Article 21. Financial reports must reflect comprehensively the financial position and operating results of an enterprise. Transactions relating to major economic activities are to be identified, appropriately classified, and accounted for, and separately reported in financial statements.Chapter Ⅲ AssetsArticle 22. Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, rights as a creditor to others, and other rights. Article 23. For accounting treatment, assets are normally divided into current assets, long-terminvestments, fixed assets, intangible assets, deferred assets and other assets.Article 24. Current assets refer to those assets which will be realized or consumed within one year of their acquisition, or within an operating cycle longer than a year. They include cash, cash deposits, short-term investments, accounts receivable, prepayments, and inventories, etc..Article 25. Cash and all kinds of deposits shall be accounted for according to the actual amount of receipt and payment.Article 26. Short-term investments refer to various of marketable securities, which can be realized at any time and will be held less than a year, as well as other investment with a life of no longer than a year. Marketable securities shall be accounted for according to historical cost as obtained.Income received or receivable from marketable securities in current period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as current profit or loss. Marketable securities shall be shown in book balance in accounting statement.Article 27. Receivables and prepayments include: notes receivable, accounts receivable, other receivables, accounts prepaid and prepaid expenses, etc..Receivables and prepayments shall be accounted for according to actual amount.Provision for bad debts may be set up on accounts receivable. The provision for bad debts shall be shown as a deduction item of accounts receivable in the financial statement.All receivables and prepayments shall be cleared and collected on time, and shall be checked with related parties periodically. Any accounts receivable, proved to be definitely uncollectible according to state regulations, shall be recognised as bad debts and written off against provision for bad debts or charged to current profit or loss, if such provision is not set up.Prepaid expenses shall be amortized according to period benefiting, and the balance shall be shown separately in accounting statement.Article 28. Inventories refer to merchandise, finished goods, semifinished goods, goods in process, and all kinds of materials, fuels, containers, low-va1ue and perishable articles and so on that stocked for the purpose of sale, production or consumption during the production operational process.All inventories shal1 be accounted for at historical cost as obtained. Those enterprises keeping books at planned cost or norm cost in daily accounting shall account the cost variances and adjust planned cost (or norm cost) into historical cost periodically.When inventories issuing, enterprises may account them under the following methods: first-in first-out, weighted average, moving average, specific identification, last-in first-out, etc..All inventories shall be taken stock periodically. If any overage, shortage and out-of-date, deterioration and damage that need to be scrapped shall be disposed within the year and accounted into current profit or loss.All the inventories shall be disclosed at historical cost in accounting statement.Article 29. Long-term investment refers to the investment impossible or not intended to be realized within a year, including shares investment, bonds investment and other investments.In accordance with different situation, shares investment and other investments shall be accounted for by cost method or equity method respectively.Bonds investment shall be accounted for according to actual amount paid. The interest accrued contained in the actually paid amount shall be accounted for separately.Where bonds are acquired at a premium or discount, the difference between the cost and the face value of the bonds shall be amortized over the periods to maturity of the bonds.Interest accrued during the period of bonds investment and the difference between the amount of principal and interest received on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss.Shares investment, bonds investment and other investments shall be shown separately in accounting statements at book balance.Bonds investment matured within a year shall be shown in the accounting statements separately under the caption of current assets.Article 30. Fixed assets refer to the assets whose useful life is over one year, unit va1ue is above the prescribed criteria and where original physical form remains during the process of utilization, including building and structures, machinery and equipment, transportation equipment, tools and implement, etc..Fixed assets sha1l be accounted for at historical cost as obtained. Interest of loan and other related expenses for acquiring fixed assets, and the exchange difference from conversion of foreign currency loan, if incurred before the assets not having been put into operation or after been put into operation but before the final account for completed project is made, shall be accounted as fixed assets value; if incurred after that, shall be accounted for as current profit or loss.Fixed assets coming from donations shall be accounted through evaluation with reference to market price, wear and tear degree or determined the value with relevant evidence provided by contributors. Expenses incurred on receiving those donated fixed assets, shall be accounted for as the fixed assets value.Fixed assets financed by leasing shall be accounted with reference of the way fixed assets are accounted and shall be explained in notes to the accounting statements.Depreciation on the fixed assets shall be accounted according to state regulations. On the basis of the original cost, estimated residual value, the useful life of the fixed assets or estimated working capacity, depreciation on the fixed assets shall be accounted for on the straight line method or the working capacity (or output) method. If approved or conforming to relevant regulations, accelerated depreciation method may be adopted.Fixed assets' original value, accumulated depreciation and its net value shall be shown separately in accounting statement.The actual expenditures incurred in the purpose of acquiring or technical reforming the fixed assets before available to the users, shall be shown separately as construction in progress in accounting statement.The fixed assets must be taken inventory periodically. The net profit or loss incurred in discard and disposal, and also overage, shortage of fixed assets shall be accounted as current profit and loss.企业会计准则——基本准则(英文版)二Article 31. Intangible assets refer to assets that will be used by an enterprise for a long term without material state, including patents, nonpatented technology, trademark, copyrights, right to use sites, and goodwil1, etc..Intangible assets obtained through purchase shal1 be accounted for at actual cost. Intangible assets received from investors shall be accounted for at the assessed value recognised or the amount specified in the contract. Self-developed intangible assets shall be accounted at actual cost in the development process.All intangible assets shall be averagely amortized periodically over the period benefitted from such expenditures and be shown with unamortized balance in accounting statement.Article 32. Deferred assets refer to all the expenses that could not be accounted as current profit or loss tota1ly but should be periodically amortized in future years, including organization expenses, expenditures incurred in major repair and improvement of the rented in fixed assets etc..The expenses incurred in an enterprise during its preparation period shall he accounted for as organization expenses except those accounted into related property or material value. The organization expense shall be averagely amortized in a certain period of years after the operation starts.Expenditures incurred on major repair and improvement of the rented in fixed assets shall be averagely amortized by years in the period of leasing.All deferred assets shall be shown separately in accounting statements by its ba1ance not yet amortized.Article 33. Other assets refer to the long-term assets except all items mentioned above.Chapter Ⅳ LiabilitiesArticle 34. A liability is debt borne by an enterprise, measurable by money va1ue, which will be paid to a creditor using assets, or services.Article 35. Liabilities are generally classified into current liabilities and long-term liabilities.Article 36. Current liabilities refer to the debts which should be paid off within a year or an operating cycle 1onger than a year, including short-term loans payable, notes payable, accounts payab1e, advances from customers, accrued payro1l, taxes payable, profits payab1e, dividends payable, other payables,provision for expenses, etc..All current liabilities shall be accounted for at actual amount incurred. Liabilities incurred but the amount needed to be estimated shall be accounted for at a reasonable estimate, and then adjusted after actual amount was given.Balance of current liabilities shall be shown by item in accounting statements.Article 37. Long-term liabilities refer to the debts which will be redeemed after a year or an operating cycle longer than a year, including long-term loans payable, bonds payable, long-term accounts payable, etc..Long-term loans payable include the loans borrowed from f1nancial institutions and other units. It shall beaccounted independently according to the different characters of the loan and at the amount actually incurred.Bonds shall be accounted for at par value. When bonds are issued in premium or discount, the difference between the amount actually obtained and the par value shall be accounted independently, and be written off periodically by increasing or decreasing interest expenses of every period until bonds mature.Long-term accounts payable include accounts payable for importing equipments, accounts payable for fixed assets financed by leasing. Long-term accounts payable shall be accounted at actual amounts.Long-term liabilities shall be shown by item of long-term loans, bonds payable, long-term accounts payable in accounting statements.Long-term liabilities to be matured and payable within a year sha11 be shown as a separate item under the caption of current liabilities.Chapter V Owners' EquityArticle 38. Owners' equity refers to the interest of the investors remaining in the net assets of an enterprise, including capital of the enterprise invested in by investors, capital reserve, surplus reserve, and undistributed profit retained in the enterprise etc..Article 39. Invested Capital is the capital fund actually invested in the enterprise by its investors, whether it be in form of cash, physical goods or other assets for the operation of the enterprise. Invested Capital shall be accounted for at the amount actually invested.Amount of shares issued by a corporation shall be accounted for as capital stock at the face value of the shares issued.Specia1 appropriation allocated by the government to an enterprise sha1l be accounted for as government investment unless otherwise provided.Article 40. Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc..Article 41. Surplus reserve refers to the reserve fund set up from profit according to relevant governmentregulations.Surplus reserve shall be accounted for at the amount actually set up.Article 42. Undistributed profit refers to the profit reserved for future distribution or not distributed yet.Article 43. Invested capital, capital reserve, surplus reserve and undistributed profit shall be shown by items in accounting statement. Deficit not yet made up, if any, shal1 be shown as a deduction item of owners' equity.Chapter Ⅵ RevenueArticle 44. Revenue refers to the financial inflows to an enterprise as a result of the sale of goods and services, and other business activities of the enterprise, including basic operating revenue and other operating revenue.Article 45. Enterprises shall rationally recognise revenue and account for the revenue on time.Enterprises generally recognise revenue when merchandise shipped, service provided as well as money collected or rights collecting money obtained.Revenue of long-term project contract (including labor service) shall be reasonably recognised, in general, according to the completed progress method or the completed contract method.Article 46. Return of sales, sa1es allowances and sales discount sha1l be accounted for as deduction item of operating revenue.Chapter Ⅶ ExpensesArticle 47. Expenses refer to the outlays incurred by an enterprise in the course of production and operation.Article 48. Expenses directly incurred by an enterprise in production and service provision, including direct labor, direct materials, purchase price of commodities and other direct expenses shal1 be charged direct1y into the cost of production or operation; indirect expenses incurred in production and provision of service by an enterprise is to be allocated into the cost of production and operation, according to certain criteria of allocation.Article 49. General and administrative-expenses incurred by enterprise's administrative sectors for organizing and managing production and operation, financial expenses, purchase expenses on commodities purchased for sale, and sales expenses for selling commodities and providing service, shal1 be direct1y accounted for as periodic expense in the current profit and loss.Article 50. The expenses paid in current period but attributable to the current and future periods shall be distributed and accounted for in current and future periods. The expenses attributable to the current period but not yet paid in current period sha1l be recognised as accrued expenses and charged to cost of the current period.Article 51. Enterprises shall generally calculate products cost every month.Costing methods shall be decided by the enterprise itself according to the characteristics of its production and operation, type of production management and requirements of cost management. Once it is decided, no change can be made arbitrarily.Article 52. Enterprises shall calculate expenses and costs on actual amounts incurred. Those adopting the norm costing, or planned costing in accounting for dai1y calculation shall reasonably calculate the cost variances, and adjust them into historical cost at the end of the month while preparing accounting statements.Article 53. Enterprises shall convert the cost of commodities sold and service provided into operating cost accurately and timely, then account current profit and loss together with periodic expenses. Chapter Ⅷ Profit and LossArticle 54. Profit is the operating results of an enterprise in an accounting period, including operating profit, net investment profit and net non-operating income.Operating profit is the balance of operating revenue after deducting operating cost, periodic expenses and all turnover taxes, surtax and fees.Net investment profit is the balance of income on externa1 investment after deducting investment loss.Net non-operating income is the balance of non-operating income after deducting non-operating expenses. Non-operating income and expenses have no direct relating with the production operations of an enterprise.Article 55. Loss incurred by an enterprise shall be made up according to the stipulated procedure.Article 56. Items that constitute the profits and the distribution of profits shal1 be shown separate1y in the financial statement. A distribution of profit plan which is not yet approved at time of publication of a financial statement is to be identified in notes to the financial statement.Chapter Ⅸ Financial ReportsArticle 57. Financial reports are the written documents summarizing and reflecting the financial position and operating results of an enterprise, including a balance sheet, an income statement, a statement of changes in financial position (or a cash flow statement ) together with supporting schedules, notes to the financial statements, and explanatory statements on financial condition.Article 58. A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.Items of the balance sheet should be grouped according to the categories of assets, liabilities and owners' equity, and shall be shown item by item.Article 59. An income statement is an accounting statement that reflects the operating results of an enterprise within an accounting period, as well as their distribution.Items of the income statement should be arranged according to the formation and distribution of profit, and shall be shown item by item.Items of profit distribution part of the income statement may be shown separately in a statement of profit distribution.Article 60. A statement of changes in financial position is an accounting statement that reflects comprehensively the sources and application of working capital and its changes during an accounting period.Items of the statement of changes in financial position are divided into two groups: sources of working capital and application of working capital. The difference between the total sources and total applications is the net increase (or decrease ) of the working capital. Sources of working capital are subdivided into profit sources and other sources; applications of working capital are also subdivided into: profit distribution and other applications, all shall be shown item by item.An enterprise may also prepare a cash flow statement to reflect the changes in its financial position.A cash flow statement is an accounting statement that reflects the condition of cash receipts and cash disbursements of an enterprise during a certain accounting period.Article 61. Financial statements should include comparative financial information for the corresponding previous accounting period, When so required, if the classification and contents of statement items of the previous accounting period are different from that of the current period, such items should be adjusted in conformity with that of the current period.Article 62. Accounting statements should be prepared from the records of account books, completely recorded and correctly checked and other relative information. It is required that they must be true and correct in figures, complete in contents and issued on time.Article 63. Consolidated financia1 statements sha1l be prepared by the enterprise (acts as a parent company ) which owns 50% or more of the total capital of the enterprise it invested (acts as subsidiary ) or otherwise owns the right of control over the invested enterprise. Financial statements of an invested enterprise of special line of business not suitable for consolidation, may not be consolidated, but should be submitted together with the consolidated financial statements of the parent company.Article 64. Notes to the financial statements are explanatory to related items in the financial statement of the enterprise concerned so as to meet the needs to understand the contents of the statements. This should include mainly:(a) the accounting methods adopted for the current and previous accounting periods;(b) changes in accounting treatments between the current and prior periods, inc1uding the reasons for, and impact on the financial performance and status of the enterprise of such changes;(c) description of unusual items;(d) detailed information relating to major items listed in the accounting statements; and(e) any other explanations necessary to provide users with a clear view and understanding of the financial statements.Chapter X Supplementary ProvisionsArticle 65. The exp1anation of this Standard is the charge of the Ministry of F1nance.Article 66.This Standard will be effective as from 1 July,1993.。