IFRS实务指南2010年的变化.pdf

A practical guide to new IFRSs for 2010 国际财务报告准则实务指南 ——2010 年的变化 2010年6月 中英文对照 English with Chinese Translation Foreword When a large number of European companies adopted International Financial Reporting Standards (IFRS) in 2005, those companies had undergone a period of enormous change. To provide a “period of stability,” the IASB therefore made a commitment not to require the adoption of any new standards or major amendments to existing standards before 1 January 2009. There were a number of significant changes in IFRS that took effect in 2009 and we published a practical guide for those new requirements in 2009. This publication is a practical guide to the new IFRS standards and interpretations that will be effective for 2010. IFRS are now used for public reporting in over 100 countries and territories, with many more expected to follow in the next few years including Japan, Taiwan, Korea, and Canada. By 2011, a clear majority of the largest global companies could be using IFRS. Because of the importance of IFRS for many companies in China and the continued convergence of China Accounting Standards and IFRS, we have included a Chinese translation of this publication for the convenience of our readers. We hope this publication will help practitioners obtain a better understanding of the impact of the accounting changes that will take effect in 2010. 前言 当许多欧洲的公司于2005年开始实施国际财务报告准则后 ，其已经历一段时期的巨大变动。为了提供一段 “稳定 期”，国际会计准则理事会承诺在2009年1月1 日之前不要求实施新准则或对现有准则所作的重大修订。国际财务报 告准则有一系列重大变更于2009年生效 ，所以我们于2009年刊印了针对这些新规定的实务指南。本出版物 旨在为 将于2010年生效的新国际财务报告准则及新解释公告提供实务指南。 截至 目前 ，已有100多个国家和地区的公众公司采用国际财务报告准则编制财务报告 ，并且在未来的几年里还会有 更多的国家和地区加入这一行列 ，比如 日本、台湾、韩国和加拿大。到2011年年底之前 ，应该会有超过半数的全球 性的大公司采用国际财务报告准则进行编报。鉴于国际财务报告准则也会对在中国的许多公司产生影响、以及中国 企业会计准则与国际财务报告准则的持续趋同，我们特别在中国编制了中英文对照版本 ，以便更好的与国内的读者 分享普华永道全球的出版物 ；希望本出版物能够对那些需要执行国际财务报告准则的财会人员有所助益 ，更容易掌 握于2010年生效的会计处理的变化所带来的影响。 陈保郎 Baolang Chen