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国际会计准则第1号——财务报表的列报

来源: 中华会计网校 编辑: 2017/06/26  字体:

IAS 1 Presentation of Financial Statements as issued at 1 January 2011. Includes IFRSs with an effective date after 1 January 2011 but not the IFRSs they will replace.

国际会计准则第1号——财务报表的列报 截至2011年1月1日发布。包括生效日在2011年1月1日以后的准则,但不包括其将要取代的准则。

This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards.

本摘要由国际财务报告准则基金会职员编制,未经国际会计准则理事会正式批准。涉及相关要求必须遵照《国际财务报告准则》。

This Standard prescribes the basis for presentation of general purpose financial statements to ensure comparability both with the entity’s financial statements of previous periods and with the financial statements of other entities. It sets out overall requirements for the presentation of financial statements, guidelines for their structure and minimum requirements for their content.

本准则阐述了通用财务报表列报的基础,以确保主体自身的财务报表与其前期的财务报表以及其他主体的财务报表相互可比。本准则提出了财务报表列报的总体要求,提供了有关财务报表结构的指引,还提出了财务报表内容的最低要求。

A complete set of financial statements comprises:

(a) a statement of financial position as at the end of the period;

(b) a statement of comprehensive income for the period;

(c) a statement of changes in equity for the period;

(d) a statement of cash flows for the period;

(e) notes, comprising a summary of significant accounting policies and other explanatory information; and

(f) a statement of financial position as at the beginning of the earliest comparative period when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements.

一套完整的财务报表包括:

(1) 当期期末财务状况表;

(2) 当期综合收益表;

(3) 当期权益变动表;

(4) 当期现金流量表;

(5) 附注,包括重大会计政策概述和其他说明性信息;以及

(6) 主体追溯采用会计政策、追溯重述或重分类其财务报表项目时最早可比期间的期初财务状况表。

An entity whose financial statements comply with IFRSs shall make an explicit and unreserved statement of such compliance in the notes. An entity shall not describe financial statements as complying with IFRSs unless they comply with all the requirements of IFRSs. The application of IFRSs, with additional disclosure when necessary, is presumed to result in financial statements that achieve a fair presentation.

根据国际财务报告准则编制财务报表的主体应在附注中明确、无保留的披露这一事实。只有当财务报表遵循了国际财务报告准则的全部要求时,主体才可将该财务报表描述为遵循了国际财务报告准则。采用国际财务报告准则,并在必要时提供额外披露,则被认为将达到财务报表的公允列报。

When preparing financial statements, management shall make an assessment of an entity’s ability to continue as a going concern. An entity shall prepare financial statements on a going concern basis unless management either intends to liquidate the entity or to cease trading, or has no realistic alternative but to do so. When management is aware, in making its assessment, of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern, the entity shall disclose those uncertainties.

在编制财务报表时,管理层应当对主体的持续经营能力进行评估。除非管理层意图清算主体,或打算终止经营,或别无选择,否则主体应以持续经营为基础编制财务报表。管理层在进行评估时,当意识到某些事项或情况的高度不确定性可能导致主体的持续经营能力存在重大疑虑时,主体应当披露这些不确定因素。

An entity shall present separately each material class of similar items. An entity shall present separately items of a dissimilar nature or function unless they are immaterial. An entity shall not offset assets and liabilities or income and expenses, unless required or permitted by an IFRS. An entity shall present a complete set of financial statements (including comparative information) at least annually.

主体应当单独列报类似项目的每一个重大等级。主体应当单独列报不同性质或功能的项目,除非这些项目不重要。除非某项国际财务报告准则要求或允许,否则主体不能将资产和负债、收入和费用相互抵销。主体应至少每年度列报一套完整的财务报表(包括比较信息)。

Except when IFRSs permit or require otherwise, an entity shall disclose comparative information in respect of the previous period for all amounts reported in the current period’s financial statements. An entity shall include comparative information for narrative and descriptive information when it is relevant to an understanding of the current period’s financial statements.

除非国际财务报告准则允许或另有要求,否则主体应当披露当期财务报表中报告的所有金额的前期比较信息。当比较信息与理解当期财务报表相关时,应包括在叙述性和说明性信息中。 When the entity changes the presentation or classification of items in its financial statements, the entity shall reclassify comparative amounts unless reclassification is impracticable. An entity shall clearly identify the financial statements and distinguish them from other information in the same published document.

当主体改变其财务报表项目的列报或分类时,应当对比较金额重新分类,除非重新分类是不切实可行的。主体应当明确认定财务报表,并且将其与同一公开文件中的其他信息相区分。

IAS 1 requires an entity to present, in a statement of changes in equity, all owner changes in equity. All nonowner changes in equity (ie comprehensive income) are required to be presented in one statement of comprehensive income or in two statements (a separate income statement and a statement of comprehensive income). Components of comprehensive income are not permitted to be presented in the statement of changes in equity. An entity shall recognise all items of income and expense in a period in profit or loss unless an IFRS requires or permits otherwise.

《国际会计准则第1号》要求,主体应在权益变动表中列示全部所有者权益的变动。全部的非所有者的权益变动(即综合收益)要求列示在一张综合收益表或两张报表中(一张单独的收益表和一张综合收益表)。综合收益的组成部分不允许列示在权益变动表中。主体应当在损益中确认当期内的所有收益和费用项目,除非某项国际财务报告准则另有要求或允许。

The notes shall:

(a) present information about the basis of preparation of the financial statements and the specific accounting policies used in accordance with paragraphs 117–124;

(b) disclose the information required by IFRSs that is not presented elsewhere in the financial statements; and

(c) provide information that is not presented elsewhere in the financial statements, but is relevant to an understanding of any of them.

附注应当:

(1) 提供关于财务报表的编制基础以及根据第117-124段的要求采用的具体会计政策的信息;

(2) 披露国际财务报告准则要求的、但未在财务报表中列报的信息;以及

(3) 提供未在财务报表中列报、但对于理解其内容具有相关性的附加信息。

An entity shall disclose, in the summary of significant accounting policies or other notes, the judgements, apart from those involving estimations (see paragraph 125), that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

对于管理层在采用会计政策过程中所作出的,对财务报表中确认的金额最具有重大影响的判断(涉及的估计除外,参见第125段),主体应当在重大会计政策概述或其他附注中进行披露。

An entity shall disclose information about the assumptions it makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

主体应当披露对未来所作假设的相关信息,以及报告期末不确定性估计的其他重要来源,这对导致下一财务年度内资产和负债账面金额的重要调整具有重大风险。

An entity shall disclose information that enables users of its financial statements to evaluate the entity’s objectives, policies and processes for managing capital. An entity shall also provide additional disclosures on puttable financial instruments classified as equity instruments.

主体应当披露有利于其财务报表使用者评价主体资本运营的目标、政策及程序的信息。主体还应当提供关于将可卖回金融工具分类为权益工具的附加披露。

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