A practical guide to new IFRSs.pdf

A practical guide to new IFRSs
for 2009
国际财务报告准则实务指南
——2009 年的变化
2009年9月中英文对照 English with Chinese Translation
Foreword
When a large number of panies adopted International Financial Reporting Standards
(IFRS) in 2005, panies had undergone a period of enormous change. To provide a “period
of stability,” the IASB therefore made mitment not to require the adoption of any new standards
or major amendments to existing standards before 1 January 2009. 2009 heralds the end of this
“period of stability” and there are a number of significant changes in IFRS to take effect this year. This
publication is a practical guide to the new IFRS standards and interpretations that will be effective for
2009.
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 panies could be using IFRS. Because of the importance of
IFRS for panies 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 2009.
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。2009年宣
告这一“稳定期”的结束,国际财务报告准则的一系列重大改动将于今年生效。本出版物旨在为将于2009年生效的
新国际财务报告准则及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2009年生效的会计处理的变化所带来的影响。
陈保郎 Baolang Chen
会计咨询服务合伙人 Accounting Consulting Services Partner
普华永道中天会计师事务所有限公司
PricewaterhouseCoopers Zhong Tian CPAs pany
Contents
Introduction Page
1. Prese