IAS29中英.docVIP

STANDARDS: IAS 29 FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES HISTORY OF IAS 29 November 1987 Exposure Draft E31, Financial Reporting in Hyperinflationary Economies July 1989 IAS 29, Financial Reporting in Hyperinflationary Economies 1 January 1990 Effective Date of IAS 29 (1989) 1994 IAS 26 was reformatted RELATED INTERPRETATIONS ? SIC 19, Reporting Currency - Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 ? SIC 30, Reporting Currency ?Translation from Measurement Currency to Presentation Currency SUMMARY OF IAS 29 Objective of IAS 29 The objective of IAS 29 is to establish specific standards for enterprises reporting in the currency of a hyperinflationary economy, so that the financial information provided is meaningful. 本号准则适用于以恶性通货因胀经济中的货币进行报告的企业的主要财务报表，包括合并财务报表，为他们提供适当标准。 Restatement of Financial Statements财务报表的重新表述 The basic principle in IAS 29 is that the financial statements of an entity that reports in the currency of a hyperinflationary economy should be stated in terms of the measuring unit current at the balance sheet date. Comparative figures for prior period(s) should be restated into the same current measuring unit. [IAS 29.8] 在恶性通货膨胀经济中，财务报表不论是以历史成本法还是以现行成本法为基础加以编制，只有当它们用资产负债表日的计量单位来表示时，它们才有用处。国际会计准则第5号“会计报表应揭示的信息”所要求的上或相应数据以及更早时期的任何资料，也应以资产负债表日的计量单位来列示。 Restatements are made by applying a general price index. Items such as monetary items that are alredy stated at the measuring unit at the balance sheet date are not restated. Other items are restated based on the change in the general price index between the date those items were acquired or incurred and the balance sheet date. 尚未以资产负债表日的计量单位表示的资产负债表的金额，应采用一般价格指数进行重新表述。货币性项目不需进行重新表述，因为它们已以资产负债表日的计量单位来表示。货币性项目是指持有的货币以及需要以货币收付的项目。其他所有的资产与负债均属非货币性的。某些非货币性项目已按资产负债表日的金额列示，例如，可变现净值和市场价值，因此不需进行重新表述。其他所有非货币性资产和负债均应进行重新表述。 A gain or loss on the net monetary position is inclujded in net income. It should be disclosed separately. [IAS 29.9] 货币资金净额上的利得或损失，应计入净收益中并单独予以反