洞察 2016 - PwC CN: PricewaterhouseCoopers China amortisation – Amendments to IAS 16,‘Property...

May 2016 2016年5月

English with Chinese Translation中英文对照

www.pwccn.com

In depth – New IFRSs for 2016

洞察—2016年国际财务报告准则的变化

2 PwC – In depth – New IFRSs for 2016

Contents

Introduction 4

Amended standards 10Accounting for acquisitions of interests in joint operations – Amendments to IFRS 11, ‘Joint arrangements’ 10

Agriculture: Bearer plants – Amendments to IAS 16, ‘Property plant and equipment’ and IAS 41, ‘Agriculture’ 12

Clarification of acceptable methods of depreciation and amortisation – Amendments to IAS 16,‘Property plant and equipment’ and IAS 38, ‘Intangible assets’ 14

Equity method in separate financial statements – Amendments to IAS 27, ‘Separate financial statements’ 16

Investment entities: Applying the consolidation exception – Amendments to IFRS 10, ‘Consolidated financial statements’ and IAS 28, ‘Investments in associates’ 18

Sale or contribution of assets between an investor and its associate or joint venture – Amendments to IFRS 10, ‘Consolidated financial statements’ and IAS 28, ‘Investments in associates’ 20

Disclosure initiative – Amendments to IAS 1, ‘Presentation of financial statements’ 22

Recognition of deferred tax assets for unrealised losses – Amendments to IAS 12, 'Income taxes' 26

Disclosure initiative – Amendments to IAS 7,‘Cash flow statements’ 28

New standards 30Financial instruments – IFRS 9 30

Regulatory deferral accounts – IFRS 14 34

Revenue from contacts with customers – IFRS 15 38

Leases - IFRS 16 42

Annual improvements project 2012-2014 44

普华永道—洞察—2016年国际财务报告准则的变化 3

目录

引言 5

修改的准则 11

购买共同经营中的权益的会计核算—对《国际财务报告准则第11号 —合营安排》的修改 11

农业：生产性植物—对《国际会计准则第16号—不动产、工厂和设备》和《国际会计准则第41号—农业》的修改 13

对可接受的折旧和摊销方法的澄清—对《国际会计准则第16号 —不动产、工厂和设备》和《国际会计准则第38号—无形资产》的修改 15

单独财务报表中的权益法—对《国际会计准则第27号 —单独财务报表》的修改 17

投资主体：应用合并豁免—对《国际财务报告准则第10号 —合并财务报表》和《国际会计准则第28号 —对联营和合营的投资》的修改 19

投资者和联营或合营企业之间出售或投入资产—对《国际财务报告准则第10号—合并财务报表》和《国际会计准则第28号—对联营和合营的投资》的修改 21

披露议案—对《国际会计准则第1号—财务报表列报》的修改 23

对未实现损失确认递延所得税资产—对《国际会计准则第12号 —所得税》的修改 27

披露议案—对《国际会计准则第7号—现金流量表》的修改 29

新准则 31

金融工具—国际财务报告准则第9号 31

价格监管递延账户—国际财务报告准则第14号 35

与客户之间的合同产生的收入—国际财务报告准则第15号 39

租赁—国际财务报告准则第16号 43

2012-2014年年度改进项目 45


Introduction

Since 2015, the IASB has issued IFRS 16, ‘Leases’ plus three amendments; amendment to IAS 7, ‘Cash flow statements’ as part of the disclosure initiative, an amendment to IAS 12, ‘Income taxes’ on recognition of deferred tax assets for unrealised losses and an amendment to IFRS 15, ‘Revenue from contracts with customers, on clarification to IFRS 15. This guide summarises these new standard and amendments plus those standards and amendments that are effective from 1 January 2016.


引言

自2015年以来，国际会计准则理事会发布了《国际财务报告准则第16号—租赁》以及三项准则修改：作为披露计划的一部分对《国际会计准则第7号—现金流量表》的修改，对《国际会计准则第12号—所得税》中针对未实现损失确认递延所得税资产的修改以及澄清《国际财务报告准则第15号—与客户之间的合同产生的收入》的修改。本指引总结了这些新准则和修改以及自2016年1月1日起生效的准则及修改。


Standard/amendment/interpretation Effective date Adoption status Page

1 January 2016

IFRS 14, ‘Regulatory deferral accounts’ Annual periods beginning on or after 1 January 2016

Early adoption is permitted

18

Amendment to IFRS 11 ‘Joint arrangements’ on Accounting for acquisitions of interests in joint operations

Annual periods beginning on or after 1 January 2016


8

Amendments to IAS 16, ‘Property plant and equipment’ and IAS 41, ‘Agriculture’ on Agriculture: Bearer plants



9

Amendments to IAS 16, ‘Property plant and equipment’ and IAS 38, ‘Intangible assets’ on clarification of acceptable methods of depreciation and amortisation.



10

Amendments to IAS 27, ‘Separate financial statements’ on equity method in separate financial statements.



11

Amendments to IFRS 10, ‘Consolidated financial statements’ and IAS 28, ‘Investments in associates’, on Investment entities: Applying the consolidation exception



12

Amendments to IAS 1, ‘Presentation of financial statements’ Disclosure initiative.



14

Annual improvements 2012-2014

IFRS 5,’Non-current assets held for sale and discontinued operations’, regarding methods of disposal



25

IFRS 7,’Financial instruments: Disclosures’, on servicing contracts and interim financial statements



26

IAS 19,’Employee benefits’ on determining the discount rates for post-employment benefit obligations



26

IAS 34,’Interim financial reporting’, regarding information disclosed elsewhere in the interim financial report.



27


准则/修改/解释公告生效日期适用情况页码

2016年1月1日

《国际财务报告准则第14号—价格监管递延账户》起始日在2016年1月1日或以后的年度期间

允许提前采用 18

对《国际财务报告准则第11号—合营安排》关于购买共同经营中的权益会计核算的修改

起始日在2016年1月1日或以后的年度期间

8

对《国际会计准则第16号—不动产、工厂和设备》和《国际会计准则第41号—农业》关于生产性植物的修改



对《国际会计准则第16号—不动产、工厂和设备》和《国际会计准则第38号—无形资产》关于澄清可接受的折旧和摊销方法的修改



对《国际会计准则第27号—单独财务报表》关于单独财务报表的权益法的修改



对《国际财务报告准则第10号—合并财务报表》和《国际会计准则第28号—对联营和合营的投资》关于投资主体：应用合并豁免的修改



对《国际会计准则第1号—财务报表列报》关于披露议案的修改



2012-2014年年度改进项目

《国际财务报告准则第5号—持有-待售的非流动资产和终止经营》关于处置方法的澄清



《国际财务报告准则第7号—金融工具：披露》关于服务合同和中期财务报表的澄清



《国际会计准则第19号—职工福利》关于确定离职后福利义务的折现率的澄清



《国际会计准则第34号—中期财务报告》关于在中期财务报告其他地方披露的信息的澄清




Standard/amendment/interpretation Effective date Adoption status Page

1 January 2017

Amendment to IAS 12,‘Income taxes’, on recognition of deferred tax assets for unrealized losses



15

Amendment to IAS 7, ‘Cashflow statements’, Disclosure initiative



16

1 January 2018

IFRS 9, ‘Financial instruments’ Annual periods beginning on or after 1 January 2018


18

IFRS 15, ‘Revenue from contracts with customers’



22

1 January 2019

IFRS 16, ‘Leases’ Annual periods beginning on or after 1 January 2019

Early adoption is permitted if IFRS 15 is also adopted

24

Deferred indefinitely

Amendments to IFRS 10,‘Consolidated financial statements’ and IAS 28, ‘Investments in associates’ on the sale or contribution of assets between an investor and its associate or joint venture.

Deferred indefinitely Early adoption is permitted

13


准则/修改/解释公告生效日期适用情况页码

2017年1月1日

对《国际会计准则第12号—所得税》关于对未实现损失确认递延所得税资产的修改



对《国际会计准则第7号—现金流量表》关于披露计划的修改



2018年1月1日

《国际财务报告准则第9号—金融工具》起始日在2018年1月1日或以后的年度期间


《国际财务报告准则第15号—与客户之间的合同产生的收入》



2019年1月1日

《国际财务报告准则16号—租赁》起始日在2019年1月1日或以后的年度期间

允许采用IFSR 15的主体提前采用

24

无限期递延

对《国际财务报告准则第10号—合并财务报表》和《国际会计准则第28号—对联营和合营的投资》关于投资者和联营或合营企业之间销售或投入资产的

修改

无限期递延允许提前采用 13


Effective date

Annual periods beginning on or after 1 January 2016. Early adoption is permitted.

Amended standards

IssueThis amendment provides specific guidance on accounting for the acquisition of an interest in a joint operation (‘JO’) that is a business.

The amendments address diversity in practice related to the accounting for these transactions.

Impact

Application of IFRS 3 principlesThe amendments require an investor to apply the principles of business combination accounting when it acquires an interest in a JO that constitutes a ‘business’ (as defined in IFRS 3, Business combinations).

Specifically, an investor will need to:

• measure identifiable assets and liabilities at fair value.

• expense acquisition-related costs;

• recognise deferred tax; and

• recognise the residual as goodwill.

All other principles of business combination accounting applies unless they conflict with IFRS 11.

The amendments are applicable to both the acquisition of the initial interest in a JO and the acquisition of additional interest in the same JO. However, a previously held interest is not remeasured when the acquisition of an additional interest in the same JO results in retaining joint control.

ScopeThe amendments will apply to the acquisition of an interest in an existing JO that is a business, or when a JO is formed and an existing business is contributed. However the amendments do not apply when the formation of the JO coincides with the formation of a business. Transactions between an investor and a JO under common control are also excluded.

DisclosuresThe amendments require the disclosure of information specified in IFRS 3 and other IFRSs for business combinations.

TransitionThe amendments to IFRS 11 will be applied prospectively for annual periods beginning on or after 1 January 2016. Earlier application is permitted. Transactions before the adoption date are grandfathered.

The scope of the business combination exemption in IFRS 1 has been expanded to include the acquisition of an interest in JOs that are businesses.

InsightEntities in oil and gas, mining and power sectors will be most affected by the amendments although joint operations are seen across a broad range of industries. Joint arrangements are frequently used as the most effective method for multi-nationals to access emerging markets, and those reporting entities may be similarly affected.

The change required by the amendments is likely to increase the pressure on the definition of ‘what is a business’ and classification of joint arrangements under IFRS 11.

Accounting for acquisitions of interests in joint operationsAmendments to IFRS 11, ‘Joint arrangements’


生效日期

适用于起始日在2016年1月1日或以后的年度期间。允许提前采用。

修改的准则

购买共同经营中的权益的会计核算

对《国际财务报告准则第11号 —合营安排》的修改

问题

该修改旨在对购买的构成业务的共同经营中权益的会计处理方法提供具体的指引。

修改解决了实务中对这些交易五花八门的会计处理问题。

影响

应用IFRS 3中的原则修改要求投资者在购买构成“业务” （请见《国际财务报告准则第3号—业务合并》中的定义）的共同经营中的权

益时，采用业务合并的会计处理原则。

具体而言，投资者将需要：

• 以公允价值计量可辨认资产和负债；

• 将购买时相关的成本费用化；

• 确认递延税项；以及

• 将差额确认为商誉。

除非与IFRS 11相冲突，所有其他的业务合并会计处理原则均适用。

修改适用于首次购买共同经营中的权益以及追加购买同一共同经营中的权益。但是，当追加购买同一共同经营中的权益并继续保持共同控制时，不对之前持有的权益进行重新计量。

范围

修改适用于购买现有的已构成业务的共同经营中的权益，或当共同经营成立时投入已有的业务。但是修改不适用于共同经营与业务同时成立的情况。处于同一控制之下的投资者和共同经营之间的交易也被排除在外。

披露

修改要求披露IFRS 3和其他国际财务报告准则中所要求的业务合并相关的信息。

过渡

对IFRS 11的修改将采用未来适用法适用于起始日在2016年1月1日或以后的年度期间。允许提前采用。采用日之前的交易不适用新规定。

IFRS 1中业务合并豁免的范围已被扩展至包括购买共同经营中构成业务的权益。

见解

尽管共同经营看似跨越各行各业，但是油气、采矿和电力部门的主体将受到更深的影响。合营安排经常被跨国公司用作进入新兴市场的最有效方法，这些报告主体可能同样将受到影响。

修改所要求的变更很可能增加“什么是业务”的定义以及IFRS 11中合营安排的分类的压力。


IssuePrior to the 2014 amendments, all biological assets were in the scope of IAS 41 and measured at fair value less costs to sell. Bearer plants will now be accounted for differently to all other biological assets.

The amendments distinguish bearer plants from other biological assets as bearer plants are solely used to grow produce over their productive lives. Bearer plants are seen as similar to an item of machinery in a manufacturing process and therefore will be classified as PP&E and accounted for under IAS 16.

Impact

Accounting for bearer plantsBiological assets that meet the definition of ‘bearer plants’ are measured either at cost or revalued amounts, less accumulated depreciation and impairment losses. Bearer plants are measured at accumulated costs until maturity, similar to the accounting for a self-constructed item of property, plant and equipment.

A bearer plant is a living plant that:

• is used in the production or supply of agricultural produce;

• is expected to bear produce for more than one period; and

• has a remote likelihood of being sold as agricultural Revenue from contracts with customers.

Bearer plants are measured at accumulated costs until maturity, similar to the accounting for a self-constructed item of property, plant and equipment.

Accounting for produce growing on bearer plantsAgricultural produce growing on bearer plants remain within the scope of IAS 41 and are measured at fair value less costs to sell with changes recognised in profit or loss as the produce grows.

Effective date and transitional provisionThe amendments are to be applied retrospectively and are effective for annual periods beginning on or after 1 January 2016. Early application is permitted. Existing IFRS preparers who measure bearer plants at fair value less costs to sell are permitted to use fair value as deemed cost for these assets upon adoption of the amendments.

InsightManagement should assess if their biological assets meet the definition of bearer plants in the amendments. The classification as bearer plants or other biological assets is critical as it drives the subsequent measurement model. For those assets which meet the definition of bearer plants, management will need to ensure that their systems are able to capture the costs incurred and consider their policy for determining when these assets are mature.

Agriculture: Bearer plantsAmendments to IAS 16, ‘Property, plant and equipment’ and IAS 41, ‘Agriculture’

Effective date



农业：生产性植物

对《国际会计准则第16号—不动产、工厂和设备》和《国际会计准则第 41号—农业》的修改

问题

在2014年修改之前，所有的生物资产均属于IAS 41规定的范围，以公允价值减去处置费用的净值计量。准则修改后，对生产性植物的会计核算方法将与所有其他生物资产不同。

由于生产性植物仅用于在其生产期内产出农产品，故本次修改将其与其他生物资产加以区分。生产性植物被视为类

似于生产制造过程中的机器，因此将被归类为不动产、工厂和设备并根据IAS 16进行会计核算。

影响

对生产性植物的会计处理

满足“生产性植物”定义的生物资产以

成本或重估价值减去累计折旧和减值准备进行计量。生产性植物在成熟前以累计发生的成本计量，这类似于自建的不动产、工厂和设备的会计处理。

生产性植物是指满足下列条件的植物：

• 用于生产或提供农产品；

• 预计将在长于一个的期间内生产农产品；以及

• 不太可能通过与客户签订合同而被出售，从而形成农业收入。

生产性植物在成熟前以累计发生的成本计量，类似于自建的不动产、工厂和设备的会计处理。

在生产性植物上生长的农产品的会计处理

生产性植物上生长的农产品仍然属于IAS 41规定的范围，在农产品的生长过

程中，以公允价值减去处置费用的净额计量，其变动计入损益。

生效日期和过渡条款

该准则修改要求采用追溯调整法，适用于起始日自2016年1月1日或以后的年度期间。允许提前采用。对于现有的、以公允价值减去处置费用净额计量生产性植物的国际财务报告准则报表编制者，允许其在采用该修改时以公允价值作为这些资产的成本。

见解

管理层应评估其生物资产是否满足该修改中对生产性植物的定义。生产性植物或其他生物资产的分类至关重要，因为它决定着后续计量的模型。对于满足生产性植物定义的资产，管理层将需

要确保系统能够取得所发生的成本并考虑其确定这些资产达到成熟时点的政策。

生效日期

适用于起始日自2016年1月1日或以后的年度期间。允许

提前采用。


IssueThis amendment clarifies when a method of depreciation or amortisation based on revenue may be appropriate.

The amendment to IAS 16 clarifies that depreciation of an item of property, plant and equipment based on revenue generated by using the asset is not appropriate.

The amendment to IAS 38 establishes a rebuttable presumption that amortisation of an intangible asset based on revenue generated by using the asset is inappropriate. The presumption may only be rebutted in certain limited circumstances. These are:

• Where the intangible asset is expressed as a measure of revenue; or

• Where it can be demonstrated that revenue and the consumption of the economic benefits of the intangible asset are highly correlated.

Impact

Property, plant and equipmentIt is unlikely that the amendment to IAS 16 will have a significant impact as few entities use a revenue-based approach to depreciation.

Intangible assetsEntities which have intangible assets under IFRIC 12, Service concessions may see a significant impact from the amendment if they have previously used a method based on revenues to amortise the intangible asset.

The entertainment and media industry may also see a significant impact from the amendment. Intangible assets arising from programme rights are frequently amortised using a declining balance method as the majority of revenues arise from the first showings.

InsightThere are many methods of depreciation and amortisation which are permitted by IAS 16 and IAS 38. Some of these may result in an amortisation profile not unlike one based on revenues; for example, the reducing balance method and the units of production method. Preparers for whom the amendment is significant may find it useful to explore these options.

Clarification of acceptable methods of depreciation and amortisationAmendments to IAS 16, ‘Property, plant and equipment’ and IAS 38, ‘Intangible assets’

Effective date



对可接受的折旧和摊销方法的澄清

对《国际会计准则第16号—不动产、工厂和设备》和《国际会计准则第38号—无形资产》的修改

问题

该修改澄清了何时基于收入的折旧或摊销方法可能是恰当的。

对 IAS 16 的修改澄清了基于资产使用中所产生的收入来对不动产、工厂和设备项目计提折旧是不恰当的。

对IAS 38的修改设定了一个可予驳回的推定，即基于资产使用中所产生的收入来对无形资产进行摊销是不恰当的。该项假定仅在某些有限的情况下是可驳回的。这些情况是：

• 当无形资产的计量以收入来表述；或者

• 当能够证明收入和无形资产的经济利益消耗具有高度相关性时。

影响

不动产、工厂和设备

鉴于极少数的主体采用以收入为基础的折旧方法，因此对IAS 16的修改不太可能产生重大的影响。

无形资产

如果主体拥有《国际财务报告解释公告第 12 号—服务特许权协议》下的无形资产，且之前采用以收入为基础的方法来摊销其无形资产，则这次修改可能会使其受到较大的影响。

娱乐传媒行业可能也将因这次修改受到较大的影响。播映权所产生的无形资产经常采用余额递减法摊销，因为大部分收入是来自于首次演播。

见解

IAS 16和 IAS 38允许采用多种折旧和摊销方法。其中一些可能不会使摊销结果与基于收入的方法相差过大；例如，余额递减法和产量法。这次修改可能会对一些编制者产生较大的影响，那么对于他们而言对上述方法进行探讨可能很有裨益。

生效日期



IssueThis amendment restores the option to use the equity method to account for investments in subsidiaries, joint ventures and associates in an entity’s separate financial statements.

Key amendmentsAn entity can now account for investments in subsidiaries, joint ventures and associates in its separate financial statements:

• at cost; or

• in accordance with IFRS 9; or

• using the equity method as described in IAS 28.

The IASB has also clarified the definition of separate financial statements as those produced in addition to:

• consolidated financial statements by an entity with subsidiaries; or

• financial statements prepared by an entity which has no subsidiaries but has investments in associates or joint ventures required to be equity accounted under IAS 28.

IFRS 1 has been amended to permit use of the business combinations exemption for investments in subsidiaries accounted for using equity method in the separate financial statements of the first-time adopter.

Effective date and transitional provisionAn entity electing to change to the equity method shall apply the amendments for annual periods beginning on or after 1 January 2016 in accordance with IAS 8 ‘Accounting policies, changes in accounting estimates and errors’. Earlier application is permitted.

ImpactThe amendments are expected to reduce compliance costs for entities that are required to prepare separate financial statements in which they account for investments in subsidiaries, joint ventures and associates using the equity method.

Prior to the amendment these entities had to prepare two sets of separate financial statements, one for IFRS reporting and one for local statutory reporting.

InsightRetrospective application may be challenging for those entities who do not already prepare separate financial statements using the equity method as the figures from the previous consolidated financial statements may require adjustment.

Equity method in separate financial statementsAmendments to IAS 27, ‘Separate financial statements’

Effective date



单独财务报表中的权益法

对《国际会计准则第27号 —单独财务报表》的修改

问题

该修改恢复了主体在单独财务报表中采用权益法核算对子公司、合营和联营企业的投资的选择。

主要修改

主体可以按照下列方法在单独财务报表中核算对子公司、合营和联营企业的投资：

• 按照成本；或者

• 根据IFRS 9；或者

• 采用IAS 28中规定的权益法。

IASB还澄清了单独财务报表的定义，是指主体编制的除下述之外的报表：

• 有子公司的主体编制的合并财务报表；或者

• 无子公司，但有对联营或合营企业的投资，而且根据IAS 28需进行权益法核算的主体编制的财务报表。

IASB已对IFRS 1进行了修改，当首次采用国际财务报告准则的主体在单独财务报表中采用权益法核算对子公司的投资时，允许使用业务合并的豁免规定。


选择变更为权益法核算的主体应根据《国际会计准则第8号—会计政策、会计估计变更和差错》自2016年1月1日或以后的年度期间适用该修改。允许提前采用。

影响

预计修改将使那些被要求在编制单独财务报表时采用权益法核算对子公司、合营和联营企业的投资的主体降低遵守成本。

在修改之前，这些主体必须编制两套单独财务报表，一套用于国际财务报告准则的报告，另一套用于当地法定报告。

见解

对于原未采用权益法编制单独财务报表的主体，应用追溯调整法可能具有挑战性，因为可能需要对来自以前合并财务报表中的数字进行调整。

生效日期


提前采用。


IssueThese amendments clarify the application of the consolidation exception for investment entities and their subsidiaries.

Impact

Exception from preparing consolidated financial statementsThe amendments to IFRS 10 clarify that the exception from preparing consolidated financial statements is available to intermediate parent entities which are subsidiaries of investment entities. The exception is available when the investment entity parent measures its subsidiaries at fair value.

The intermediate parent would also need to meet the other criteria for exception listed in IFRS 10.

Subsidiaries which act as an extension of an investment entityThe amendments to IFRS 10 clarify that an investment entity should consolidate a subsidiary which is not an investment entity and whose main purpose and activity is to provide services in support of the investment entity’s investment activities.

However, the amendments confirm that if the subsidiary is itself an investment entity, the investment entity parent should measure its investment in the subsidiary at fair value through profit or loss. This approach is required regardless of whether the subsidiary provides investment-related services to the parent or to third parties.

Equity accounting for investments in associates and joint venturesThe amendments to IAS 28 allow an entity which is not an investment entity, but has an interest in an associate or joint venture which is an investment entity, a policy choice when applying the equity method of accounting. The entity may choose to retain the fair value measurement applied by the investment entity associate or joint venture, or to unwind the fair value measurement and instead perform a consolidation at the level of the investment entity associate or joint venture.

TransitionThe amendments to IFRS 10 and IAS 28 (2011) are effective from 1 January 2016. Earlier application is permitted.

InsightThe amendments clarify the relief from consolidation which is available to entities in group structures involving investment entities and are likely to reduce the number of entities which produce consolidated financial statements.

The amendments also provide relief to non-investment entity investors in associates and joint ventures, who would otherwise incur practical difficulties or additional costs in unwinding fair value measurements and performing additional consolidations.

Investment entities: Applying the consolidation exceptionAmendments to IFRS 10, ‘Consolidated financial statements’ and IAS 28, ‘Investments in associates’

Effective date



问题

该修改澄清了对投资主体及其子公司应用合并豁免的问题。

影响

豁免编制合并财务报表

IFRS 10的修改澄清了编制合并财务报表的豁免适用于其母公司是投资主体的中间控股母公司。当作为投资主体的

母公司以公允价值计量其对子公司的投资时，中间控股母公司可以适用合并豁免。

中间控股母公司还需要满足IFRS 10中规定的其他豁免条件。

作为投资主体业务延伸的子公司

IFRS 10的修改澄清了作为投资主体的母公司应合并不是投资主体且主要目的和活动是为投资主体母公司的投资活动提供服务支持的子公司。

但是，该修改确认了如果子公司本身是投资主体，作为投资主体的母公司应以公允价值计量其对该子公司的投资，且公允价值变动计入损益。无论该子公司是向母公司还是第三方提供投资相关服务，均须采用同样的核算方法。

权益法核算联营和合营投资

对IAS 28的修改允许本身不是投资主体，但其联营或合营企业是投资主体的主体在应用权益法核算时可进行政策选择。主体可以选择保留作为投资主体的联营或合营企业所采用的公允价值计量，或放弃公允价值计量而在投资主体联营或合营企业层面进行合并。

过渡

对IFRS 10和IAS 28 (2011)进行的修改自2016年1月1日起生效。允许提前采用。

见解

该修改澄清了适用于涉及投资主体的集团架构中主体的合并豁免，而且很可能减少编制合并财务报表的主体数量。

该修改还对作为非投资主体的投资者对联营和合营企业投资提供了豁免，否则这些主体将因不能使用公允价值计量和进行额外合并而产生实务困难或额外成本。

投资主体：应用合并豁免

对《国际财务报告准则第10号— 合并财务报表》和《国际会计准则第28号—对联营和合营的投资》的修改

生效日期


提前采用。


IssueThis amendment clarifies that the treatment for sales or contribution of assets between an investor and its associates or joint ventures.

Impact

Is it a business or an asset?The amendments resolve a current inconsistency between IFRS 10 and IAS 28. The accounting treatment depends on whether the nonmonetary assets sold or contributed to an associate or joint venture constitute a ‘business’.

Full gain or loss will be recognised by the investor where the nonmonetary assets constitute a ‘business’. If the assets do not meet

the definition of a business, the gain or loss is recognised by the investor to the extent of the other investors’ interests.

ScopeThe amendments will only apply when an investor sells or contributes assets to its associate or joint venture. They are not intended to address accounting for the sale or contribution of assets by an investor in a joint operation.

TransitionThe amendments to IFRS 10 and IAS 28 (2011) are prospective and will be effective from a date determined by IASB.

InsightThe change required by the amendments is likely to increase the pressure on the definition of ‘business’ and potentially on the classification of joint arrangements under IFRS 11.

All entities that sell or contribute assets into their associates or joint ventures will be affected. You will need to assess whether the assets sold or contributed constitute a business in order to determine the appropriate accounting treatment.

Sale or contribution of assets between an investor and its associate or joint ventureAmendments to IFRS 10, ‘Consolidated financial statements’ and IAS 28, ‘Investments in associates’

Effective date

Deferred indefinitely. Early adoption is permitted.


问题

该修改澄清了投资者和联营或合营企业之间出售或投入资产的会计处理。

影响

业务还是资产？

该修改解决了目前IFRS 10和IAS 28之间的不一致。会计处理取决于向联营或合营企业出售或投入的非货币性资产是否构成“业务”。

当非货币性资产构成一项“业务”时，投资者应全额确认利得或损失。如果资产不满足业务的定义，投资者应在归属于其他投资者的权益范围之内确认利得或损失。

适用范围

该修改仅适用于投资者向其联营或合营企业出售或投入资产的情形。它们并不涉及投资者向共同经营主体出售或投入资产的会计核算。

过渡

对IFRS 10和IAS 28（2011）的修改采用未来适用法，将自I A SB决定之日起生效。

见解

该修改所带来的变化很可能对“业务”的定义以及IFRS 11中合营安排的分类带来更大的压力。

所有向联营或合营企业出售或投入资产的主体均将受到影响。您将需要评估所出售或投入的资产是否构成业务，以便确定恰当的会计处理。

投资者和联营或合营企业之间出售或投入资产

对《国际财务报告准则第10号— 合并财务报表》和《国际会计准则第28号—对联营和合营的投资》的修改

生效日期

已被无限期递延。允许提前采用。


IssueThese amendments clarify guidance in IAS 1 on materiality and aggregation, the presentation of subtotals, the structure of financial statements and the disclosure of accounting policies. The amendments form a part of the IASB’s Disclosure Initiative, which explores how financial statement disclosures can be improved.

ImpactThe following is a summary of the key changes.

MaterialityAn entity should not aggregate or disaggregate information in a manner that obscures useful information, for example, by aggregating items that have different characteristics or disclosing a large amount of immaterial detail.

When management determines an item is material, the amendments require assessment of which specific disclosures set out in the relevant standard should be presented, and whether additional information is necessary to understand the impact on the financial position or performance.

Disaggregation and subtotalsThe amendments clarify that it may be necessary to disaggregate some of the line items specified in IAS 1 paragraphs 54 (statement of financial position) and 82 (profit or loss). That disaggregation is required where it is relevant to an understanding of the entity’s financial position or performance.

The amendments address additional subtotals in the statement of financial position or the statement of profit or loss and other comprehensive income. The amendments give guidance on what additional subtotals are acceptable and how they are presented. The revised guidance captures common subtotals that are not specifically required by IFRS, such as operating profit or profit before interest and tax. Additional subtotals should:

• be made up of items recognised and measured in accordance with IFRS;

• be presented and labelled in a manner that makes the components of the subtotal understandable;

• be consistent from period to period; and

• not be displayed with more prominence than the subtotals and totals specified in IAS 1.

The amendments require that additional subtotals in the statement of profit or loss and other comprehensive income should be reconciled to the subtotals and totals required by IAS 1.

Disclosure initiativeAmendments to IAS 1, ‘Presentation of financial statements’

Effective date



问题

该修改阐明了IAS 1中关于重要性和汇总、小计的列报、财务报表结构以及会计政策披露的指引。这些修改构成IASB旨在探索完善财务报表披露方式的披露议案的一部分。

影响

以下汇总了主要的变更。

重要性

主体并计或分解信息的方式不应当使得有用的信息变得不易理解，例如将具有不同特征的项目进行并计或披露大量不重要的细节。

当管理层判断某一项目是否重要时，这些修改要求评估哪些是相关准则中规定应当列报的具体披露内容，以及披露额外的信息是否对于了解财务状况或业绩的影响是有必要的。

分解和小计

这些修改阐明了可能有必要对IAS 1第54段（财务状况表）和第82段（损益表）中规定的一些报表项目进行分解。当对理解主体的财务状况或业绩有所帮助时，则需要进行分解。

这些修改也阐述了财务状况表或损益和其他综合收益表中额外小计的列示问题。这些修改对于何种额外小计可被接受以及其列报方式提供了指引。修改后的指引涵盖了国际财务报告准则中未明确规定的常见小计项目，诸如营业利润和息税前利润。这些额外小计项目应当：

• 由根据国际财务报告准则确认和计量的项目组成；

• 列报和标注的方式应使小计的组成部分易于理解；

• 在各期间之间保持一致；以及

• 不应列示得比IAS 1中规定的小计和合计更为突出。

这些修改规定，损益和其他综合收益表中的额外小计项目应调节至IAS 1要求的小计和合计项目。

披露议案

对《国际会计准则第1号 —财务报表列报》的修改

生效日期

适用于起始日在2016年1月1日或以后的年度期间已被无

限期递延。允许提前采用。


NotesManagement should consider the understandability and comparability of the financial statements when it determines the order of the notes. An entity is not required to present the notes to the financial statements in a particular order. An entity might, for example, present more significant notes first, or present linked areas sequentially. Such flexibility, which is already permitted by IAS 1, allows management to tailor their presentation to their circumstances.

Disclosure of accounting policiesThe amendments clarify how to identify a significant accounting policy by removing unhelpful examples from IAS 1.

OCI arising from investments accounted for under the equity methodThe amendments require that the share of other comprehensive income arising from investments accounted for under the equity method is grouped based on whether the items will or will not subsequently be reclassified to profit or loss. Each group should then be presented as a single line item in the statement of other comprehensive income.

Effective date and transitional provisionThe amendments are effective for annual periods beginning on or after 1 January 2016. The transition provisions state that the disclosures in paragraphs 28-30 of IAS 8, that is, those regarding adoption of a new standard/policy are not required. Early application is permitted.

InsightThe amendments will affect every entity preparing IFRS financial statements. The amendments do not require specific changes. However, they clarify a number of presentation issues and highlight that preparers are permitted to tailor the format and presentation of the financial statements to their circumstances and the needs of users.

Preparers should consider their financial statements in light of these clarifications and whether there is an opportunity to clarify or improve the disclosure.

The order of the notes needs to balance understandability and comparability and changes should generally result from a specific change in facts and circumstances.


附注

管理层在确定附注的顺序时应当考虑财务报表的可理解性和可比性。准则并未要求主体按照特定的顺序列报财务报表附注。例如，主体可以首先列报更为重要的附注，或依次列报有关联的内容。此类的灵活性已体现在IAS 1中，管理层可以根据自身情况调整相关列报。

会计政策的披露

修改通过删除IAS 1中无用的示例澄清了如何识别重要的会计政策。

按照权益法核算的投资产生的其他综合收益

修改规定，按照权益法核算的投资所产生的其他综合收益对应的份额应根据项目后续是否会被重分类至损益为依据进行分类，并作为单独项目在其他综合收益表中的相应类别中予以列报。


修改适用于起始日在2016年1月1日或以后的年度期间。过渡条款明确主体无需提供IAS 8第28-30段中关于采用新准则/政策的披露要求。允许提前采用。

见解

修改将影响编制国际财务报告准则财务报表的所有主体。虽然修改并未要求进行特定的变更，但是它们澄清了数项列报问题，并强调允许编制者根据自身情况和使用者的需求调整财务报表的格式和列报方式。

编制者应当根据这些澄清重新考虑是否有机会对其披露作进一步的阐明或完善。

编制者应当权衡可理解性和可比性的要求，以确定附注的顺序。并且，如有变更，其通常源于特定事实和情况的变动。


IssueThese amendments clarify the requirements for recognising deferred tax assets on unrealised losses. The amendments clarify the accounting for deferred tax where an asset is measured at fair value and that fair value is below the asset’s tax base. They also clarify certain other aspects of accounting for deferred tax assets.

Impact

What is the additional guidance?Is there any temporary difference when an asset is measured at fair value and that fair value is less than its tax base?

Yes. A temporary difference exists whenever the carrying amount of an asset is less than its tax base at the end of the reporting period.

Can an entity assume that it will recover an amount higher than the carrying amount of an asset to estimate its future taxable profit?

Yes. Determining the existence and amount of temporary differences and estimating future taxable profit against which deferred tax assets can be utilised are two separate steps. Recovering assets for more than their carrying amounts is inherent in an expectaton of taxable profits and should therefore be

included in estimated taxable profit. For example, an entity should assume that an available-for-sale debt investment will be recovered for more than its carrying value when that outcome is probable even if carrying value below its tax base (original investment cost).

Is the recoverability of deferred tax assets considered separately or collectively?

It depends on the tax law. Deferred tax assets are assessed in combination with other deferred tax assets where the tax law does not restrict the source of taxable profits against which particular types of deferred tax assets can be recovered. Where restrictions apply, deferred tax assets are assessed in combination only with other deferred tax assets of the same type.

How do deferred tax assets affect future taxable profit?The tax deduction resulting from the reversal of deferred tax assets is excluded from estimated future taxable profit used to evaluate the recoverability of those assets.

Effective date and transitionThe amendments are effective for annual periods beginning on or after 1 January 2017. Earlier application is permitted. An entity may, on initial application of this amendment, elect to recognise any change in the opening equity of the earliest comparative period presented in the opening retained earnings (or in another component of equity, as appropriate), without allocating the change across different equity components.

InsightThe amendments clarify the existing guidance under IAS 12. They do not change the underlying principles for the recognition of deferred tax assets.

The amendments arose from a question about the deferred tax accounting on debt investments measured at fair value, however, the amendments are not limited to any specific type or class of assets, and they clarify several of the general principles underlying the accounting for deferred tax assets.

Recognition of deferred tax assets for unrealised lossesAmendments to IAS 12,‘Income taxes’

Effective date



概述

该修改澄清了关于对未实现损失确认递延所得税资产的要求，按公允价值计量且该公允价值小于计税基础的资产的递延所得税的会计处理，以及递延所得税资产会计处理的某些其他方面。

影响

补充指引的内容

按公允价值计量且该公允价值小于计税

基础的资产是否存在暂时性差异？

是。只要报告期末资产的账面金额小于其计税基础，即存在暂时性差异。

主体是否能够假设将收回大于资产账面

价值的金额以估计未来应纳税所得额？

是。确定暂时性差异的存在性以及具体金额与估计可以使用递延所得税资产的未来应纳税所得额是两个独立的步骤。估计未来应纳税所得额本质上包含着对主体将能够收回比账面价值更大金额的预期，因此应当包含在对未来应纳税所得额的估计中。例如，如果一项可供出售的债务投资将收回大于账面价值的金额是很可能的，则即使账面价值低于计税基础（初始投资成本），主体应当假设这项可供出售的债务投资将收回大于账面价值的金额。

对递延所得税资产的可收回性的评估是

单独进行还是合并进行？

这取决于税法规定。如果税法并未对某种类型的递延所得税资产可使用的应纳税所得额的来源提出限制，则递延所得税资产可以与其他递延所得税资产合并进行评估。如果存在限制，递延所得税资产只能与同类资产合并评估。

递延所得税资产如何影响未来应纳税所得额？

用以评估递延所得税资产可收回性的预计未来应纳税所得额不包含递延所得税资产转回所导致的税项抵减。

生效日期及过渡规定

本次修改自2017年1月1日或以后开始的年度期间生效，允许提早采用。主体可在首次应用该修改时选择在最早可比期间期初权益中的期初留存收益中列报（或视情况在权益的另一个组成部分中列报），而不在权益的不同组成部分间分配这些变动。

见解

本次修改对国际会计准则第12号下的现行指引进行了澄清，并未改变主体确认递延所得税资产的基本原则。

进行本次修改的起因是一个关于以公允价值计量的债务投资产生的递延所得税资产的会计处理问题。然而，本次修改不仅限于资产的特定类型或类别，并澄清了递延所得税资产会计的若干基础原则。

对未实现损失确认递延所得税资产

对《国际会计准则第12号 —所得税》的修改

生效日期

自2017年1月1日或以后开始的年度期间生效，允许提早

采用。


IssueThese amendments to IAS 7 introduce an additional disclosure that will enable users of financial statements to evaluate changes in liabilities arising from financing activities. The amendment is part of the IASB’s Disclosure initiative, which continues to explore how financial statement disclosure can be improved.

Impact

What is the additional disclosure?An entity is required to disclose information that will allow users to understand changes in liabilities arising from financing activities. This includes changes arising from:

• cash flows, such as drawdowns and repayments of borrowings; and

• non-cash changes, such as acquisitions, disposals and unrealised exchange differences.

Can an entity include changes in other items as part of the disclosures?

Yes. Changes in other items should be included where an entity considers that such disclosures would meet the objective of the disclosure requirement above. For example, an entity might consider including changes in cash and cash equivalents, pension liabilities and interest payments that are classified as operating activities in the statement of cash flows, etc. However, the amendment requires such disclosure to be separate from the disclosure of changes in liabilities arising from financing activities.

Is a specific disclosure format required?No. The amendment suggests that a reconciliation between the opening and closing balances in the balance sheet for liabilities arising from financing activities would meet the disclosure requirement, but a specific format is not mandated. However, where a reconciliation is used, the disclosure should provide sufficient information to link items included in the reconciliation to the balance sheet and statement of cash flows.

Effective date and transitionThe amendment is effective for annual periods beginning on or after1 January 2017. Earlier application is permitted. When an entity first applies the amendment, it is not required to provide comparative information in respect of preceding periods.

InsightThe amendment responds to requests from investors for information that helps them better understand changes in an entity’s debt. The amendment will affect every entity preparing IFRS financial statements. However, the information required should be readily available. Preparers should consider how best to present the additional information to explain the changes in liabilities arising from financing activities.

Disclosure initiativeAmendments to IAS 7,‘Cash flow statements’

Effective date


What items should an entity include in the additional disclosure?Is the disclosure limited to debt?

No. Debt is not defined or required to be disclosed by current IFRS, so the IASB decided to require disclosure of changes in liabilities for which cash flows were, or future cash flows will be, classified as financing activities in the statement of cash flows.

Should an entity include financial assets in the disclosure if those assets are used to manage its financing activities?

Yes. An entity should include changes in financial assets (for example, assets that hedge liabilities arising from financing liabilities) in the new disclosures if such cash flows were, or will be, included in cash flows from financing activities.


概述

对国际会计准则第7号的本次修改引入一项补充披露，财务报表使用者据此将能够评价因融资活动产生的负债变动。此修改是国际会计准则理事会“披露计划”的一部分，该计划将继续研究如何进一步改进财务报表披露问题。

影响

补充披露的内容

主体必须披露能够帮助使用者理解融资活动产生的负债变动的信息。这包括下列项目导致的变动:

• 现金流量，比如借款的提取和偿还；及

• 非现金变动，比如收购、处置和未实现的外汇差异。

主体应当在补充披露中包含哪些项目？

是否仅限于披露债务？

不是。现行国际财务报告准则没有把债务定义或要求主体披露债务，因此国际会计准则理事会决定，主体应当针对在现金流量表中曾被分类为融资活动的现

金流或将被分类为融资活动的未来现金流披露负债的变动。

主体用于管理融资活动的金融资产是否

应当包含在披露中？

是。主体应将金融资产（包括，对金融负债产生的负债进行套期的资产）的变动包含在新的披露中，如果此类现金流量曾被或将被包含在融资活动产生的现金流量中。

主体是否可以将其他项目的变动作为披

露的一部分？

可以。如果主体认为披露其他项目的变动将符合上述披露要求的目标，则其他项目的变动应当包含在内。例如，主体可能考虑包含现金流量表中经营活动类别下的现金及现金等价物、养老金负债和利息支付款的变动等。然而，本次修改要求此类披露应当与融资活动产生的负债变动的披露区分开来。

是否要求使用特定披露格式？

不要求。本次修改并未强制规定任何特定格式，并指出为融资活动产生的负债所做的从资产负债表期初余额到期末余额的调节表可以满足披露要求。然而，一旦使用了调节表，披露应当提供充足的信息，以使调节表内包含的项目与资

产负债表和现金流量表联系起来。


本次修改自2017年1月1日或以后开始的年度期间生效，允许提早采用。主体首次应用本次修改时无需提供以前期间的比较信息。

洞察

本次修改是为回应投资者为获得能够帮助他们更好地理解主体债务变动情况的请求而进行的。本次修改将影响每个应用国际财务报告准则编制财务报表的主体。然而，所需信息应当是随时可获得的。编制人应考虑如何最佳列示补充信息，以解释融资活动产生的负债变动。

披露议案

对《国际会计准则第7号 —现金流量表》的修改

生效日期

自2017年1月1日或以后开始的年度期间生效，允许提早

采用。


New standards

entity’s business model determines whether the cash flows will result from collecting contractual cash flows, selling financial assets or both.

If a debt instrument is held to collect contractual cash flows, it is classified as amortised cost if it also meets the SPPI requirement. Debt instruments that meet the SPPI requirement that are held both to collect assets’ contractual cash flows and to sell the assets are classified as FVOCI. Under the new model, FVPL is the residual category – financial assets should therefore be classified as FVPL if they do not meet the criteria of FVOCI or amortised cost. Regardless of the business model assessment, an entity can elect to classify a financial asset at FVPL if doing so eliminates or significantly reduces a measurement or recognition inconsistency (‘accounting mismatch’).

Expected credit lossesIFRS 9 introduces a new model for the recognition of impairment losses – the expected credit losses (ECL) model. The ECL model constitutes a change from the guidance in IAS 39 and seeks to address the criticisms of the incurred loss model which arose during the economic crisis. In practice, the new rules mean that entities will have to record a day 1 loss equal to the

12-month ECL on initial recognition of financial assets that are not credit impaired (or lifetime ECL for trade receivables). IFRS 9 contains a ‘three stage’ approach which is based on the change in credit quality of financial assets since initial recognition. Assets move through the three stages as credit quality changes and the stages dictate how an entity measures impairment losses and applies the effective interest rate method. Where there has been a significant increase in credit risk, impairment is measured using lifetime ECL rather than 12-month ECL. The model includes operational simplifications for lease and trade receivables.

DisclosuresExtensive disclosures are required, including reconciliations from opening to closing amounts of the ECL provision, assumptions and inputs and a reconciliation on transition of the original classification categories under IAS 39 to the new classification categories in IFRS 9.

Hedge accountingHedge effectiveness tests and eligibility for hedge accounting

IFRS 9 relaxes the requirements for hedge effectiveness and, consequently to apply hedge accounting. Under IAS 39, a hedge must be highly effective, both going forward and in the past (that is, a prospective and retrospective test, with results in the range of 80%-125%). IFRS 9 replaces this bright line with a requirement for an economic relationship between the hedged item and hedging instrument, and for the ‘hedged ratio’ to be the same as the one that the entity actually uses for risk management purposes. Hedge ineffectiveness will continue to be reported in profit or loss (P&L). An entity is still required to prepare contemporaneous documentation; however, the information to be documented under IFRS 9 will differ.

Financial instrumentsIFRS 9

Effective date

Annual periods beginning on or after 1 January 2018. Early adoption is permitted (see detail below).

IssueIn July 2014, the IASB has published the complete version of IFRS 9, ‘Financial instruments’, which replaces the guidance in IAS 39. This final version includes requirements on the classification and measurement of financial assets and liabilities; it also includes an expected credit losses model that replaces the incurred loss impairment model used currently. It also includes the final hedging part of IFRS 9 that was issued in November 2013.

Key Provisions

Classification and measurementIFRS 9 has three classification categories for debt instruments: amortised cost, fair value through other comprehensive income (‘FVOCI’) and fair value through profit or loss (‘FVPL’). Classification under IFRS 9 for debt instruments is driven by the entity’s business model for managing the financial assets and whether the contractual cash flows represent solely payments of principal and interest (‘SPPI’). An entity’s business model is how an entity manages its financial assets in order to generate cash flows and create value for the entity. That is, an


生效日期适用于起始日在2018年1月1日或以后的年度期间。允许

提前采用（详情如下）。

新准则

金融工具

国际财务报告准则第9号

问题 IASB于2014年7月发布了《国际财务报告准则第9号—金融工具》的完成版，替代了IAS 39中的指引。这一终版包括金融资产和负债分类和计量的规定；还包括取代目前所用的已发生损失减值模型的预期信用损失模型。它还包括2013年11月发布的IFRS 9关于套期的终稿。

主要要求

分类和计量

IFRS 9将债务工具分为三类：以摊余成本计量、以公允价值计量且其变动计入其他综合收益（“FVOCI”)以及以公允价值计量且其变动计入当期损益（“FVPL”）。 IFRS 9中对于债务工具的分类主要基于主体管理金融资产的业务模型，以及合同现金流是否仅代表本金和利息的支付（“SPPI”）。主体的业务模式是其管理金融资产以产生现金流和为自身创造价值的方式。主体的业务模式决定了现金流来自于以下哪种方式：收取合同现金流、出售金融资产或两者兼有。

于应收账款确认整个存续期内的预期信用损失）。IFRS 9采用了基于自初始确认后信用质量变化的“三阶段”法。随着信用质量的变化，资产会落入不同的阶段，而对于主体如何计量减值损失和应用实际利率法，各阶段有其相应的要求。当信用风险显著增加时，主体应采用整个存续期内的预期信用损失而非12个月的预期信用损失计量减值。对于租赁和应收账款，减值模型中有相应的简化操作方法。

披露

新准则要求主体进行大量的披露，包括对预期信用损失准备从期初至期末金额的调节表、假设和参数的信息，以及从IAS 39中原分类过渡至IFRS 9中新类别时的调节表。

套期会计

套期有效性测试和符合套期会计的条件

IFRS 9放宽了对套期有效性的要求，从而也放松了对套期会计应用的规范。根据IAS 39，套期必须在未来和过去均高度有效（即无论是在预期性和回顾性的测试中，其有效性结果必须在80%- 125%的范围内）。IFRS 9以被套期项目与套期工具之间须存在经济关系，及套

期比率需与主体实际用于风险管理目的的套期比率一致的要求替代了IAS 39 内明确的量化范围。套期无效部分将继续在损益中反映。主体仍须编制同期的文件记录；但根据IFRS 9所记录的信息将会有所不同。

如果持有一项债务工具的目的是为了收取合同现金流量，且该现金流量满足SPPI的要求，则该债务工具被分类为以摊余成本计量的金融资产。如果债务工具的合同现金流量满足SPPI的要求，且主体的持有目的既是为了收取资产的合同现金流量又是为了出售资产，则该债务工具被分类为F VOCI。新模型下，FVPL是剩余类别—对于既不满FVOCI，也不满足以摊余成本计量的金

融资产，应当被分类为FVPL。无论业务模式的评估结果如何，只要可以消除或显著减少计量或确认上的不一致（“会计错配”），主体即可选择将一项金融资产分类为FVPL。

预期信用损失

I F R S 9引入了新的减值损失确认模型—预期信用损失（“ECL”）模型。与IAS 39的要求相比，预期信用损失模型是一个新的变化，并且这也是在寻求回应经济危机期间对已发生损失模型的批判。在实务中，新规定意味着主体在对未发生信用减值的金融资产，在初始确认后的首个报告日，将计入相当于12个月预期信用损失的首日损失（或对


Hedged itemsThe new requirements change what qualifies as a hedged item, primarily removing restrictions that currently prevent some economically rational hedging strategies from qualifying for hedge accounting. For example:

• Risk components of non-financial items can be designated as hedged items, provided they are separately identifiable and reliably measurable. This is good news for entities that hedge for only a component of the overall price of non-financial items such as the oil price component of jet fuel price exposure), because it is likely that more hedges will now qualify for hedge accounting.

• Aggregated exposures (that is, exposures that include derivatives) can be hedged items.

• IFRS 9 makes the hedging of groups of items more flexible, although it does not cover macro hedging (this will be the subject of a separate discussion paper in the future). Treasurers commonly group similar risk exposures and hedge only the net position (for example, the net of forecast purchases and sales in a foreign currency). Under IAS 39, such a net position cannot be designated as the hedged item; but IFRS 9 permits this if it is consistent with an entity’s risk management strategy. However, if the hedged net position consists of forecast transactions, hedge accounting on a net basis is only available for foreign currency hedges.

• IFRS 9 allows hedge accounting for equity instruments measured at fair value through other comprehensive income (OCI), even though there will be no impact on P&L from these investments.

Hedging instrumentsIFRS 9 relaxes the rules on the use of some hedging instruments as follows:

• Under IAS 39, the time value of purchased options is recognised on a fair value basis in P&L, which can create significant volatility. IFRS 9 views a purchased option as similar to an insurance contract, such that the initial time value (that is, the premium generally paid for an at or out of the money option) must be recognised in P&L, either over the period of the hedge (if the hedge item is time related, such as a fair value hedge of inventory for six months), or when the hedged transaction affects P&L (if the hedge item is transaction related, such as a hedge of a forecast purchase transaction). Any changes in the option’s fair value associated with time value will be recognised in OCI.

• A similar accounting treatment to options can also be applied to the forward element of forward contracts and to foreign currency basis spreads of financial instruments. This should result in less volatility in P&L.

• Under IAS 39, non-derivative financial items were allowed for hedge of FX risk. The eligibility of non-derivative financial items as hedging instruments is extended to non-derivative financial items accounted for at fair value through P&L.

Accounting, presentation and disclosureThe accounting and presentation requirements for hedge accounting in IAS 39 remain largely unchanged in IFRS 9.

However, entities will now be required to reclassify the gains and losses accumulated in equity on a cash flow hedge to the carrying amount of a non-financial hedged item when it is initially recognised. This was permitted under IAS 39, but entities could also choose to accumulate gains and losses in equity. Additional disclosures are required under the new standard.

Own credit risk in financial liabilitiesAlthough not related to hedge accounting, the IASB has also amended IFRS 9 to allow entities to early adopt the requirement to recognise in OCI the changes in fair value attributable to changes in an entity’s own credit risk (from financial liabilities that are designated under the fair value option). This can be applied without having to adopt the remainder of IFRS 9.

Effective date and transitionIFRS 9 is effective for annual periods beginning on or after 1 January 2018. Earlier application is permitted. IFRS 9 is to be applied retrospectively but comparatives are not required to be restated. If an entity elects to early apply IFRS 9 it must apply all of the requirements at the same time.

InsightIFRS 9 applies to all entities. However, financial institutions and other entities with large portfolios of financial assets measured at amortised cost or FVOCI will be the most effected and in particular, by the ECL model. It is critical that these entities assess the implications of the new standard as soon as possible. It is expected that the implementation of the new ECL model will be challenging and might involve significant modifications to credit management systems. An implementation group has been set up by the IASB in order to deal with the most challenging aspects of implementation of the new ECL model.


被套期项目

新的要求更改了符合被套期项目的条件，主要是取消了目前使一些经济上合理的套期策略无法符合套期会计条件的限制。例如：

• 非金融项目的风险成分可被指定为被套期项目，只要它们可以单独辨认和可靠计量。这对于仅对非金融项目整体价格的某一组成部分（例如航空燃料价格中原油价格敞口部分）进行套期的主体而言是个好消息，因为这可能将使得更多的套期符合套期会计的条件。

• 汇总后的风险敞口（即包括衍生工具在内的风险敞口）可以成为被套期项目。

• IFRS 9中尽管不包括宏观套期（这将在未来的单独讨论稿中进行探讨），但它使项目组合套期具有更高的灵活性。企业司库部门通常将相似的风险敞口进行组合，并仅对净头寸进行套期（例如，预期外汇购销的净额）。根据IAS 39，此类净头寸不能被指为被套期项目；但IFRS 9允许对此类包括净头寸的项目进行套期会计处理，前提是这一做法与主体的风险管理策略相一致。然而，如果被套期净头寸由预期交易组成，则仅有外币套期可以净额进行套期会计处理。

• IFRS 9允许对以公允价值计量且其变动计入其他综合收益的权益工具应用套期会计，尽管这些投资不会对损益产生影响。

套期工具

IFRS 9放松了关于套期工具使用的规定，具体如下：

• 根据IAS 39，购入期权的时间价值以公允价值为基础计入损益，而这可能导致重大波动性。IFRS 9将购入期权视为类似于保险合同，从而其初始时间价值（即一般的情况下为平价期权或价外期权支付的期权费）必须在套期期间（如果套期项目与时间相关，例如六个月的存货公允价值套期）或在被套期交易影响损益时（如果套期项目与交易相关，例如针对预期购买交易的套期）计入损益。任何与时间价值相关的期权公允价值变化将计入其他综合收益。

• 与期权类似的会计处理也可被应用于远期合同的远期要素以及金融工具的外汇基差。这应当会降低利润表的波动性。

• 根据IAS 39，仅允许对外汇风险套期采用非衍生金融项目作为套期工具。套期工具的条件有所延伸，以公允价值计量且其变动计入损益的非衍生金融项目可以作为套期工具。

会计处理、列报和披露

IAS 39中套期会计的会计处理和列报要求在IFRS 9中大体保持不变。然而，主体如今必须将在权益中累计的现金流量套期利得和损失重分类至非金融性的被套期项目初始确认时的账面价值。IAS 39中允许这一做法，但是主体也可选择将利得和损失在权益中累计。在新准则中要求进行额外披露。

金融负债的自身信用风险

尽管与套期会计不相关，I A S B还对IFRS 9进行了修改，以允许主体提前采用将可归属于其自身信用风险变化（来自于根据公允价值选择权指定的金融负债）的公允价值变动计入其他综合收益的要求。主体可以不采用IFRS 9中其余的规定，单独采用这一要求。

生效日期和过渡

IFRS 9适用于在2018年1月1日或以后开始的年度期间。允许提前采用。IFRS 9适用于追溯调整法，但不要求主体重述比较信息。如果主体选择提前采用IFRS 9，必须同时采用所有的要求。

见解

IFRS 9适用于所有的主体。但是，对于

拥有大量金融资产组合，而且以摊余成本或公允价值计量且其变动计入其他综合收益的金融机构和其他主体，影响将最为显著，特别是预期信用损失模型的影响。对于这些主体，尽快评估新准则的影响是至关重要的。新预期信用损失模型的实施将会相当具有挑战性，并且可能涉及对信用管理系统进行重大的修改。IASB已成立一个实施小组，以应对新的预期信用损失模型实施中最具有挑战性的方面。


In January 2014, the IASB issued IFRS 14, ‘Regulatory deferral accounts’ (‘IFRS 14’), an interim standard on the accounting for certain balances that arise from rate–regulated activities (‘regulatory deferral accounts’).

IFRS 14 is only applicable to entities that apply IFRS 1 as first-time adopters of IFRS. It permits such entities, on adoption of IFRS, to continue to apply their previous GAAP accounting policies for the recognition, measurement, impairment and de-recognition of regulatory deferral accounts. The interim standard also provides guidance on selecting and changing accounting policies (on first–time adoption or subsequently) and on presentation and disclosure.

There is currently no standard that specifically addresses rate–regulated activities. The objective of the interim standard is to allow entities adopting IFRS to avoid major changes in accounting policy before completion of the broader IASB project to develop an IFRS on rate-regulated activities.

What are the key provisions?

ScopeIFRS 14 only applies to first-time adopters of IFRS that apply IFRS 1 and conduct rate–regulated activities. Rate regulation is a framework where the price that an entity charges to its customers for goods and services are subject to oversight and/ or approval by an authorised body. IFRS 14 excludes entities that are self–regulated (for example, if prices are regulated solely by the entity’s own governing body).

Entities in the scope of IFRS 14 are permitted to continue applying previous GAAP accounting policies for regulatory deferral accounts. Changes to existing policies are restricted. Any change must make the financial statements more relevant and no less reliable, as described by IAS 8.

Entities are not permitted to change accounting policies to start recognising regulatory deferral account balances that were not recognised under previous GAAP. Entities can, however, recognise new balances that arise as a result of a change in accounting policy (such as on the first–time adoption of IFRS or for changes to IFRS). For example, if a new deferral account arises from the adoption of new IFRS employee benefits guidance, the new account is accounted for consistently with the entity’s previous GAAP accounting policies.

Regulatory deferral accountsIFRS 14

Effective date



价格监管递延账户


IASB于2014年1月发布了《国际财务报告准则第14号—价格监管递延账户》（IFRS 14），该准则作为一项过渡准则规范了价格监管活动形成的一些余额（“价格监管递延账户”）的会计处理。

IFRS 14仅适用于作为国际财务报告准则首次采用者采用IFRS 1的主体。它允许上述主体在采用国际财务报告准则时对于价格监管递延账户的确认、计

量、减值和终止确认继续采用其原一般公认会计原则下的会计政策。过渡准则还对（首次采用或者后续期间）会计政

策的选择和变更，以及列报和披露提供了指引。

目前尚无具体规范价格监管活动的相关准则。该过渡准则的目的是在I ASB 完成其针对价格监管活动的国际财务

报告准则综合项目前，使采用国际财务报告准则的主体避免重大的会计政策变更。

主要条款是什么？

范围

IFRS 14仅适用于采用IFRS 1并且参与价格监管活动的首次采用者。价格监管是指就商品或服务向客户收取的价格的框架，且该框架须由价格监管机构监督和/或批准。IFRS 14不适用于实施自我监管的主体（例如，仅由主体自身的治理机构进行价格监管）。

IFRS 14范围内的主体可继续采用原来一般公认会计原则下的会计政策对价格监管递延账户进行会计处理。对现有政策的变更予以了限制。根据IAS 8的要求，任何变更应使财务报表更具有相

关性，并保持其可靠性。

对于在原一般公认会计原则下不予确认的相关金额，主体不得变更会计政策将其计入价格监管递延账户余额。但是主体可以确认会计政策变更中新产生的余额（比如在首次采用国际财务报告准则或国际财务报告准则变更时）。例如，如果主体在采用新的国际财务报告准则职工福利指引时形成了一项新的递延账户，则对这一新账户的会计核算应与主体原来在一般公认会计原则下的会计政策保持一致。

生效日期



Recognition, measurement, impairment and de-recognitionAn entity is permitted to continue applying its previous GAAP accounting policies for the recognition and measurement of regulatory deferral accounts on first–time adoption. The interim standard does not include any further guidance on recognition, measurement, impairment and de-recognition.

Previous GAAP accounting policies are only applied to balances that are not otherwise covered by specific IFRSs. That is, other specific IFRSs should be applied first, and only any residual balance is accounted for under IFRS 14.

Other standards might also need to be applied to regulatory deferral accounts to reflect them appropriately in the financial statements. For example, the entity would apply its previous GAAP accounting policy to the impairment of regulatory deferral account balances, but it would apply the IFRS impairment guidance to cash generating units that contain such balances.

Judgment will be required to determine what other standards might be applicable and how they might interact with previous GAAP accounting policies.

PresentationBalances arising from the application of IFRS 14 are presented separately in the balance sheet and the statement of comprehensive income.

A separate line item is presented in the balance sheet for total regulatory deferral debit balances and total regulatory deferral credit balances, following a sub–total of all other assets and liabilities. The distinction between current and non–current balances is not presented on the balance sheet, and offsetting is not permitted, although this information might be disclosed elsewhere.

The total movement in all regulatory deferral accounts is split between other comprehensive income (OCI) and profit and loss. The amount recorded in profit and loss is separately presented as a single line item after a sub–total for profit and loss. The amount recorded in OCI is presented in two line items, based on whether the amount relates to items that will or will not be subsequently reclassified to profit and loss. Movements are classified in OCI where the balances relate to items recognised in OCI.

An entity that presents earnings per share (EPS) should present, in the income statement, EPS excluding and including the movement in the regulatory deferral accounts.

DisclosuresThe disclosure requirements address information about the nature and risk of the regulation and the effect on the financial statements, including:

• a description of the nature and extent of rate regulation;

• how the future recovery or reversal of each balance is affected by risks and uncertainties;

• the basis on which the regulatory deferral account balances are recognised and measured; and

• a reconciliation of the balances from the beginning to the end of the period.

InsightIFRS 14 will affect first–time adopters of IFRS that currently recognise balances arising from rate regulation under previous GAAP accounting policies. This is common in the utilities industry, but the interim standard might affect other industries where prices are regulated.

What is next?IFRS 14 is effective from 1 January 2016. Early adoption is permitted. Application is not compulsory, but entities that will apply the guidance should begin to consider the implications in connection with the adoption of IFRS.


确认、计量、减值和终止确认

主体在首次采用时可继续采用原一般公认会计原则下的会计政策对价格监管递延账户进行确认和计量。过渡准则中未包括任何与确认、计量、减值和终止确认相关的详细指引。

原一般公认会计原则下的会计政策仅适用于其他具体的国际财务报告准则未涵盖的余额。即主体应首先应用其他具体的国际财务报告准则，而仅根据IFRS 14核算任何剩余的余额。

此外，其他准则也可能需应用于价格监管递延账户，以使其恰当地反映于财务报表中。例如，主体可使用其原一般公认会计原则下的会计政策来核算价格监管递延账户余额的减值，但是它可将国际财务报告准则减值指引适用于包含此类余额的现金产出单元。

主体必须运用判断以决定哪些其他准则可能适用，以及其与原一般公认会计原则下的会计政策相互影响的方式。

列报

应用IFRS 14所产生的余额在资产负债表和综合收益表中单独列报。

主体必须在资产负债表中，在所有其他资产和负债小计之后单独列示价格监管递延账户借方余额和价格监管递延账户贷方余额。在资产负债表中价格监管递延账户余额不应按流动或非流动进行划分，也不能相互抵销，尽管这一信息可能在会在别处披露。

全部价格监管递延账户的变动总额在其他综合收益（OCI）或损益中列报。计入损益的金额应在损益小计之后作为单列项目单独列示。计入其他综合收益的金额按照其是否与随后将重分类至或不重分类至损益的项目相关分别列报。当余额与在其他综合收益中确认的项目相关时，变动归类于其他综合收益。

列报每股收益（EPS）的主体应在利润表中列示不包括和包括价格监管递延账户变动的每股收益。

披露

披露要求针对监管活动的性质和风险以及其对财务报表的影响相关的信息，包括：

• 对价格监管的性质和范围的描述；

• 未来每项余额的收回或转回受到风险和不确定性的影响程度；

• 价格监管递延账户余额的确认和计量基础；及

• 余额的期初与期末的账面金额之间的调节。

见解

IFRS 14将影响首次采用国际财务报告准则且目前根据原一般公认会计原则下的会计政策确认价格监管余额的主体。这在公用事业行业较为普遍，但是过渡准则也可能影响存在价格监管的其他行业。

接下来的措施？

IFRS 14从2016年1月1日起生效。允许提前采用。采用并非强制性，但应用该指引的主体应开始考虑与国际财务报告准则采用相关的影响。


IssueIn May 2014, the IASB and FASB issued their long-awaited converged standard on revenue recognition. Those closely following the project know there are potentially significant changes coming for certain industries, and some level of change for almost all entities.

In April 2016, IASB issued the amendment of IFRS 15 to clarify three areas: the principal versus agent assessment (revenue gross vs net presentation), identifying distinct performance obligation and accounting for licence. The amendment also provided more additional practical expedients for transition. The amendment does not change the principals in IFRS 15, and it gives more explanations and examples to illustrate those principals. The amendments to IFRS 15 are not, in all instances, the same as those the FASB is making to the US standard (ASC 606). The IASB has generally indicated in the Basis for Conclusions where it expects that the differences in wording between the standards will or could result in different conclusions under IFRS and US GAAP. Overall speaking, the standard is still a converged one in most aspect.

Variable considerationEntities might agree to provide goods or services for consideration that varies upon certain future events occurring or not occurring. Examples include refund rights, performance bonuses and penalties. These amounts are often not recognised as revenue today until the contingency is resolved. Now, an estimate of variable consideration is included in the transaction price if it is highly probable (IFRS) or probable (US GAAP) that the amount will not result in a significant revenue reversal if estimates change. Even if the entire amount of variable consideration fails to meet this threshold, management will need to consider whether a portion (a minimum amount) does meet the criterion. This amount is recognised as revenue when goods or services are transferred to the customer. This could affect entities in multiple industries where variable consideration is currently not recorded until all contingencies are resolved. Management will need to reassess estimates each reporting period, and adjust revenue accordingly.

There is a narrow exception for intellectual property (IP) licences where the variable consideration is a sales-or usage-based royalty.

Allocation of transaction price based on relative stand-alone selling priceEntities that sell multiple goods or services in a single arrangement must allocate the consideration to each of those goods or services. This allocation is based on the price an entity would charge a customer on a stand-alone basis for each goods or services that have not previously required this assessment, such as entities that report under US GAAP and issue customer loyalty points.

Revenue from contracts with customersIFRS 15

Effective date


ImpactThe new standard will affect most entities that apply IFRS or US GAAP. Entities that currently follow industry-specific guidance should expect the greatest impact. Summarised below are some of the areas that could create the most significant challenges for entities as they transition to the new standard.

Transfer of controlRevenue is recognised when a customer obtains control of a good or service. A customer obtains control when it has the ability to direct the use of and obtain the benefits from the good or service. Transfer of control is not the same as transfer of risks and rewards, nor is it necessarily the same as the culmination of an earnings process as it is considered today. Entities will also need to apply new guidance to determine whether revenue should be recognised over time or at a point in time.


与客户之间的合同产生的收入


问题

于2014年5月，IASB和FASB发布了期待已久的趋同的收入确认准则。一直密切关注此项目的人士注意到，几乎所有的主体均会受到不种程度的影响，而对于特定行业将面临潜在重大的变化。

于2016年4月，IASB发布了对IFRS 15的修改以澄清委托人和代理人评估(收入按总额或净额列示)、识别可明显区分的履约义务和使用许可这三个领域的会计处理方法。该修改同时对过渡期给出了更多实务上的变通方法。该修改并未改变IFRS 15确定的原则，它只是提供了更多的解释和示例对这些原则进行说明。对IFRS 15的修改与FASB对ASC 606的修改并非完全相同。IASB在结论基础中也表明两个准则的不同措辞将或有可能导致在IFRS和US GAAP下得到不同的结论。但总体而言，IFRS 15在大多数方面依然是一个趋同的准则。

影响

采用国际财务报告准则或美国一般公认会计原则的大部分主体将会受到新准则的影响。而目前遵循特定行业指引的主体受到的影响预计将最为重大。下面汇总了主体在向新准则过渡时可能面临最严峻挑战的一些领域。

控制权的转移

收入于客户取得商品或服务的控制权时予以确认。当客户能够主导商品或服务的使用并从中取得收益时即获取了控制权。控制权的转移不同于风险和报酬的转移，也不一定与目前所认为的盈利过程的成果相同。主体还需要应用新指引确定收入是在一段时间内确认还是在某一时点确认。

可变对价

主体所提供的商品或服务的对价可能会随着未来某一事项的发生与否而变化。示例包括退款权利、绩效奖金和罚款。在或有事项解决之前，该或有金额

通常不被确认为收入。现在，当该金额在估计发生变化时极可能（国际财务报告准则下）或很可能（美国一般公认会计原则下）不会导致收入的重大转回时，对可变对价的估计才会包括于交易价格中。即使可变对价的金额不能全部满足这一条件，管理层仍需考虑是否一部分（最低金额）能够满足条件，并于商品或服务转移至客户时将其确认为收入。目前，很多行业中的主体仅当所有的或有事项解决后方才记录可变对价，这些主体将受到影响。管理层将需要在每个报告期间重新评估估计值，并

对收入作出相应调整。

对于知识产权使用许可，当其可变对价是基于销售额或使用情况的特许权使用费时，准则对此存在小范围的豁免。

基于相对独立售价分摊交易价格

主体在一项安排中销售多项商品或服务时，必须将对价分摊至每项商品或服务。这一分摊是以主体单独向客户收取的每项商品或服务价格为基础，而在之前的准则中并未要求做此估计，例如，对于美国一般公认会计原则下向客户赠送忠诚度积分的报告主体。

生效日期



LicencesEntities that license their IP to customers will need to determine whether the licence transfers to the customer over time or at a point in time. A licence that is transferred over time allows a customer access to the entity’s IP as it exists during the licence period. Licences that are transferred at a point in time allow the customer the right to use the entity’s IP as it exists when the licence is granted. The customer must be able to direct the use of and obtain substantially all of the remaining benefits from the licensed IP to recognise revenue when the licence is granted. The standard includes several examples to assist entities making this assessment.

Time value of moneySome contracts provide the customer or the entity with a significant financing benefit (explicitly or implicitly). This is because performance by an entity and payment by its customer might occur at significantly different times. An entity should adjust the transaction price for the time value of money if the contract includes a significant financing component. The standard provides certain exceptions to applying this guidance and a practical expedient which allows entities to ignore time value of money if the time between transfer of goods or services and payment is less than one year.

Contract costsEntities sometimes incur costs (such as sales commissions or mobilisation activities) to obtain or fulfil a contract. Contract costs that meet certain criteria are capitalised as an asset and are amortised as revenue is recognised. More costs are expected to be capitalised in some situations. Management will also need to consider how to account for contract costs incurred for contracts that are not completed upon the adoption of the standard.

DisclosuresExtensive disclosures are required to provide greater insight into both revenue that has been recognised, and revenue that is expected to be recognised in the future from existing contracts. Quantitative and qualitative information will be provided about the significant judgments and changes in those judgments that management made to determine revenue that is recorded.

Effective date and transitionIFRS 15 is effective for annual periods beginning on or after 1 January 2018. Earlier application is permitted.

Entities can apply the revenue standard retrospectively to each prior reporting period presented (full retrospective method) or retrospectively with the cumulative effect of initially applying the standard recognised at the date of initial application in equity (simplified transition method). Entities that elects to apply the standard using the full retrospective method can apply certain practical expedients.


使用许可

向客户授予知识产权使用许可的主体将需要确定使用许可是在一段时间内还是在某一时点转移至客户。在一段时间内转移的使用许可，客户在使用许可期间获得使用主体存在的知识产权。在某一时点转移的使用许可，客户在授予使用许可的时点即取得了该知识产权的使用权力。如果在授予时点即确认收入，客户必须在被授予时就能够支配被许可使用的知识产权并获取几乎全部的剩余收益。准则中包括了多个示例以帮助主体进行这一评估。

货币的时间价值

一些合同为客户或主体（明确或隐含地）提供了重大的融资收益。这是因为主体履行义务的时点和客户付款的时点可能存在显著不同。如果合同中包括重要的融资成分，主体应根据货币的时间价值调整交易价格。如果商品或服务的转移和付款之间的时间短于一年，准则提供了应用本指引的一些豁免及实务中的简易处理方法，使主体免于考虑货币的时间价值。

合同成本

主体有时会发生获取或履行合同的成本（例如，销售佣金或准备活动）。满足特定条件的合同成本应被资本化形成资产，并在收入确认时进行摊销。在一些情况下，预计会有更多的费用予以资本化。管理层还将需要考虑对于准则采用时尚未完成的合同所发生的合同成本如何进行核算。

披露

准则要求主体进行大量的披露，以提供更多关于现有合同中已确认的收入和预计未来将确认的收入的信息。对于管理层为所确认所的收入而做出的重大估计和估计变更，主体需要提供定量和定性信息。


国际财务报告准则第15号自2018年1月1日或以后开始的年度期间生效，允许提前采用。

主体可对已列报的每个前期追溯采用新收入准则（完全追溯法），或追溯采用新收入准则时将初始应用准则的累

积影响在最初采用日确认在权益中(简化过渡法)。选择采用完全追溯法的主体可运用某些实务简便操作方法。


IssueIn January 2016, the IASB finished its long-standing project on lease accounting and published IFRS 16, ‘Leases’, which replaces the current guidance in IAS 17. This will require far-reaching changes in accounting by lessees in particular.

Key provisionsUnder IAS 17, lessees were required to make a distinction between a finance lease (on balance sheet) and an operating lease (off balance sheet). IFRS 16 now requires lessees to recognise a lease liability reflecting future lease payments and a ‘right-of-use asset’ for virtually all lease contracts. The IASB has included an optional exemption for certain short-term leases and leases of low-value assets; however, this exemption can only be applied by lessees.

For lessors, the accounting stays almost the same. However, as the IASB has updated the guidance on the definition of a lease (as well as the guidance on the combination and separation of contracts), lessors will also be affected by the new standard. At the very least, the new accounting model for lessees is expected to impact negotiations between lessors and lessees.

Under IFRS 16, a contract is, or contains, a lease if the contract conveys the right to control the use of

an identified asset for a period of time in exchange for consideration.

ImpactIFRS 16 is likely to have a significant impact on the financial statements of a number of lessees.

Statement of financial positionThe new standard will affect both the balance sheet and related ratios, such as debt/equity ratios. Depending on the particular industry and the number of lease contracts previously classified as operating leases under IAS 17, the new approach will result in a significant increase in debt on the balance sheet.

Statement of comprehensive incomeLessees will have to present interest expense on the lease liability and depreciation on the right-of-use asset in their income statement. In comparison with operating leases under IAS 17, this will change not only the allocation of expenses but also the total amount of expenses recognised for each period of the lease term. The combination of a straight-line depreciation of the right-of¬use asset and the effective interest rate method applied to the lease liability will result in a higher total charge to profit or loss in the initial years of the lease, and decreasing expenses during the latter part of the lease term.

LeasesIFRS 16

Effective date

Annual periods beginning on or after 1 January 2019. Early adoption is permitted if IFRS 15 is applied.

Statement of cash flowsThe new guidance will also change the cash flow statement, because lease payments that relate to contracts that have previously been classified as operating leases are no longer presented as operating cash flows in full. Only the part of the lease payments that reflects interest on the lease liability can be presented as an operating cash flow (if it is the entity’s policy to present interest payments as operating cash flows). Cash payments for the principal portion of the lease liability are classified within financing activities. Payments for short-term leases, for leases of low-value assets and variable lease payments not included in the measurement of the lease liability are presented within operating activities.

TransitionIFRS 16 is effective for annual reporting periods beginning on or after 1 January 2019. Earlier application is permitted, but only in conjunction with IFRS 15, ‘Revenue from Contracts with Customers’. In order to facilitate transition, entities can choose a ‘simplified approach’ that includes certain reliefs related to the measurement of the right-of-use asset and the lease liability, rather than full retrospective application; furthermore, the ‘simplified approach’ does not require a restatement of comparatives. In addition, as a practical expedient entities are not required to reassess whether a contract is, or contains, a lease at the date of initial application (that is, such contracts are ‘grandfathered’).

InsightStart preparing nowEntities should ensure that they have implemented systems and processes to identify all lease contracts, to capture the information needed to determine the measurement of the right-of-use asset and the lease liability, and to prepare the new disclosures.


租赁


概述

国际会计准则理事会（“IASB”）完成了旷日持久的租赁会计项目，并于2016年1月13日发布了《国际财务报告准则第16号—租赁》（“IFRS 16”），以此取代现行指引—IAS17。这将对特别是承租人的会计处理产生深远的变化。

主要规定

根据IAS 17规定，承租人应把租赁区分为融资租赁（上表）和经营租赁（不上表）IFRS 16则要求承租人将几乎所有的租赁合同，按未来租赁付款额确认为一项租赁负债和相对应的“使用权资产”。IASB针对短期租赁和价值较低资产的租赁进行了豁免，但仅适用于承租人。

出租人的会计处理几乎保持不变。但是，因为IASB更新了租赁的定义、转租以及合同的合并和分拆等指引，出租人仍可能受到新准则的影响。至少，新的承租人会计处理模型预计将影响出租人与承租人之间租赁安排的商业谈判。

IFRS 16规定，如果相关合同赋予在一段时间内控制一项已识别资产的使用权来换取对价，则该合同中包含租赁。

现金流量表

新指引还将改变现金流量表。之前被分类为经营租赁的合同相关的租赁付款不再全额列报为经营活动现金流量，只有租赁负债利息支出的部分才可以作为经营活动现金流量进行列报（如果主体选择将利息支付作为经营活动现金流量列报的会计政策）。租赁负债本金的支付将作为融资活动现金流。短期租赁、价值较低的资产租赁及未包含在租赁负债中的可变租赁款则列示为经营活动现金流。

过渡

IFRS 16适用于起始日在2019年1月1日或以后开始的年度报告期间。只有在已采用《国际财务报告准则第15号—收入》时才允许提前应用IFRS 16。为了便于过渡，主体可选择“简易法”而不使用追溯调整法，该方法包含一些使用权资产和租赁负债计量相关的豁免；此外，“简易法”不要求重述比较数据。同时，作为实务的豁免，对于初始采用日已存在的合同，主体无需重新按照新的准则评估其是否包含租赁（即，豁免该类合同）。

见解

现在开始准备

主体应确保其系统和程序能识别所有的租赁合同，并获取确定使用权资产和租赁负债的计量及编制新的披露所需的信息。

生效日期

2019年1月1日或以后开始的年度期间。允许已采用IFRS 15的主体提前采用。

影响

IFRS 16 将会对很多承租人的财务报表产生重大影响。

资产负债表

新准则将影响资产负债表以及相关的比率，如负债权益率。视乎行业的类型和根据IAS 17分类为经营租赁的合同数量，新的会计方法将会导致资产负债表中的负债大幅增加。

综合收益表

承租人需在利润表中列报租赁负债的利息费用以及使用权资产的折旧。与 IAS 17的经营租赁相比，有关改变不仅是费用的科目名称，而且还将影响每个租赁期间所确认的费用总额。对使用权资产按照直线法计提折旧，并对租赁负

债采用实际利率法，将导致较高的费用总额在租赁期的前几年计入损益，而降低租赁后期的费用。


Annual improvements 2012-2014

The table below identifies the more significant changes to the standards arising from the 2012 to 2014 annual improvements project and the implications for management.

Annual improvements project 2012-2014

Effective date

See final column in table below.

Standard/Interpretation Amendment Effective date

IFRS 5, ‘Non-current assets held for sale and discontinued operations’ regarding methods of disposal

The amendment clarifies that, when an asset (or disposal group) is reclassified from ‘held for sale’ to ‘held for distribution’, or vice versa, this does not constitute a change to a plan of sale or distribution, and does not have to be accounted for as such. This means that the asset (or disposal group) does not need to be reinstated in the financial statements as if it had never been classified as ‘held for sale’ or ‘held for distribution’ simply because the manner of disposal has changed. The amendment also rectifies an omission in the standard by explaining that the guidance on changes in a plan of sale should be applied to an asset (or disposal group) which ceases to be held for distribution but is not reclassified as ‘held for sale’.

Annual periods beginning on or after 1 January 2016.



生效日期

请见下表中的最后一栏。


下表载列了2012年至2014年年度改进项目中对准则的重大修改及其对管理层的影响。

准则/修改/解释公告修改生效日期

《国际财务报告准则第5号：持有待售的非流动资产和终止经营》关

于处置方法

该修改澄清了当资产（或处置组）从“持有待售”被

重分类至“持有待分配”或从“持有待分配”被重分

类至“持有待售”时，并不构成出售或分配计划的变

更，无需进行会计处理。这意味着主体无需仅因资

产的处置方式发生变化而对财务报表进行追溯调整

来反映资产（或处置组）从未被分类为“持有待售”

或“持有待分配”的情况。该修改还修正了该准则中

的一项遗漏，即出售计划变更的指引适用于那些不

再作为“持有待分配”且未被重分类为“持有待售”

的资产（或处置组）。

适用于起始日自2016年1月1日或以后的年度期间。


Standard/Interpretation Amendment Effective date

IFRS 7, ‘Financial instruments: Disclosures’

There are two amendments to IFRS 7.

1. Servicing contracts

If an entity transfers a financial asset to a third party under conditions which allow the transferor to derecognise the asset, IFRS 7 requires disclosure of all types of continuing involvement that the entity might still have in the transferred assets.

IFRS 7 provides guidance on what is meant by continuing involvement in this context. The amendment adds specific guidance to help management determine whether the terms of an arrangement to service a financial asset which has been transferred constitute continuing involvement. The amendment is prospective with an option to apply retrospectively. A consequential amendment to IFRS 1 is included to give the same relief to first-time adopters.

2. Interim financial statements

The amendment clarifies that the additional disclosure required by the amendments to IFRS 7, ‘Disclosure – Offsetting financial assets and financial liabilities’ is not specifically required for all interim periods, unless required by IAS 34. The amendment is retrospective.


IAS 19, ‘Employee benefits’ The amendment clarifies that, when determining the discount rate for post-employment benefit obligations, it is the currency that the liabilities are denominated in that is important, and not the country where they arise. The assessment of whether there is a deep market in high-quality corporate bonds is based on corporate bonds in that currency, not corporate bonds in a particular country. Similarly, where there is no deep market in high-quality corporate bonds in that currency, government bonds in the relevant currency should be used. The amendment is retrospective but limited to the beginning of the earliest period presented.


IAS 34, ‘Interim financial reporting’

The amendment clarifies what is meant by the reference in the standard to ‘information disclosed elsewhere in the interim financial report’. The amendment further amends IAS 34 to require a cross-reference from the interim financial statements to the location of that information. The amendment is retrospective.



准则/修改/解释公告修改生效日期

《国际财务报告准则第7号—金融工具：披露》

对IFRS 7有两项修改。

1. 服务合同

如果主体在允许转让方终止确认资产的情况下向第三方转让一项金融资产，IFRS 7要求主体披露其对所转移资产可能进行的所有类型的继续涉

入。

IFRS 7提供了本文中继续涉入含义相关的指引。修改增加了具体的指引，以帮助管理层确定一项

已转移金融资产服务安排的条款是否构成继续涉

入。修改采用未来适用法，但主体也有采用追溯

调整法的选择权。其中也包括了对IFRS 1的相应修改，以给予首次采用者相同的豁免。

2. 中期财务报表

该修改澄清了对《国际财务报告准则第7号—披露：金融资产和金融负债的抵销》的修改并未明

确要求适用于所有的中期，除非 IAS 34另有要求。修改采用追溯调整法。

适用于起始日在2016年1月1日或以后的年度期间。

《国际会计准则第19号—职工福利》

该修改阐明了，在确定离职后福利义务的折现率时，

应关注负债计价的币种，而非产生负债的国家。对是

否存在高质量公司债券的完全活跃市场的评估，应

基于该币种的公司债券，而不是特定国家的公司债

券。同样，当该币种的高质量公司债券不存在完全活

跃市场时，主体应使用相关币种的政府债券。该修改

采用追溯调整法，但仅限于最早列报期间的期初。


《国际会计准则第34号—中期财务报告》

该修改阐明了准则中提及的“在中期财务报告其它

地方披露的信息”的含义。该修改对IAS 34进行了进一步修订，要求在中期财务报表中提供该信息位置

的交叉索引。该修改采用追溯调整法。



Acknowledgements致谢

Tracy Chen | 陈燕华Accounting Consulting ServicesPartner会计专业咨询服务合伙人

Elza Yuen | 阮慧瑶Accounting Consulting ServicesDirector会计专业咨询服务总监

Vivian Lai | 赖婉莹 Accounting Consulting Services

Director会计专业咨询服务总监

April Zhang | 张宏敏Accounting Consulting ServicesSenior Manager会计专业咨询服务高级经理

Dora Cheung | 张慧晞Accounting Consulting ServicesPartner会计专业咨询服务合伙人

Dorothy Leung | 梁少宝Accounting Consulting ServicesDirector会计专业咨询服务总监

Guipeng Chen| 陈贵鹏Accounting Consulting ServicesSenior Manager会计专业咨询服务高级经理

Amelia Chen | 陈娜Accounting Consulting ServicesSenior Manager会计专业咨询服务高级经理

Sepcial thanks to the following individuals for their contributions to the translation and production of this publication.

特别感谢以下参与本出版物翻译及编制的普华永道成员及其所做的贡献。


PwC assurance services contacts联系普华永道审计业务部Beijing | 北京梁伟坚 Thomas Leung+86 (10) 6533 [email protected]

Chengdu | 成都黄锦龙 Bob Huang+86 (28) 6287 [email protected]

Chongqing | 重庆李松波 Bobby Lee+86 (23) 6393 [email protected]

Dalian | 大连关兆文 Dorman Kwan+86 (411) 8379 [email protected]

Guangzhou | 广州张展豪 A1bert Cheung+86 (755) 8261 [email protected]

Hangzhou | 杭州潘振翔 Steve Pan+86 (21) 2323 [email protected]

Hong Kong | 香港蔡楚清 Humphrey Choi+86 (852) 2289 [email protected]

Macau | 澳门张佩萍 Grace Cheung+86 (853) 8799 [email protected]

Nanjing | 南京钱进 Jevens Qian+86 (25) 6608 [email protected]

Qingdao | 青岛张国俊 Kevin Zhang+86 (532) 8089 [email protected]

Shanghai | 上海李丹 Danie Li+86 (21) 2323 [email protected]

Shenzhen | 深圳张展豪 Albert Cheung+86 (755) 8261 [email protected]

Suzhou | 苏州汪超 Arthur Wang+86 (512) 6273 [email protected]

Tianjin | 天津郑广安 Kwong On Cheng+86 (22) 2318 [email protected]

Wuhan | 武汉庄浩 Alex Zhuang+86 (27) 5974 [email protected]

Xi’an | 西安叶骏 Joe Ye+86 (29) 8720 [email protected]

Yvonne Kam | 金以文+86 (21) 2323 [email protected]

Baolang Chen | 陈保郎+86 (21) 2323 [email protected]

Shelley So | 苏虹+852 2289 [email protected]

Ian Farrar | 方毅贤+852 2289 [email protected]

Samying Huie | 许心莹

+86 (10) 6533 [email protected]

Tracy Chen | 陈燕华+86 (21) 2323 [email protected]

Clarry Chan | 陈嘉怡+852 2289 [email protected]

Gabriel Chan | 陈显基+852 2289 [email protected]

Dora Cheung | 张慧晞+86 (10) 6533 [email protected]

Jie Shen | 沈洁+86 (21) 2323 [email protected]

Nigel Dealy | 戴奈尔+852 2289 [email protected]

Elza Yuen | 阮慧瑶+852 2289 [email protected]

Dorothy Leung | 梁少宝+852 2289 [email protected]

Yuhui Sun | 孙宇辉+86 (10) 6533 [email protected]

Vivian Lai | 赖婉莹+852 2289 [email protected]

Kun Tang | 唐昆+86 (10) 6533 [email protected]

PwC accounting consulting services contacts联系普华永道会计咨询服务


Contacts联系我们

Hong Kong22/F, Prince’s BuildingCentral, Hong KongTel: +852 2289 8888

Beijing26/F, Office Tower ABeijing Fortune Plaza7 Dongsanhuan Zhong RoadChaoyang DistrictBeijing 100020, PRCTel: +86 (10) 6533 8888

Shanghai11/F, PwC Center,2 Corporate Avenue,202 Hu Bin RoadHuangpu DistrictShanghai 200021, PRCTel: +86 (21) 2323 8888

ChengduUnit 04, 26/F Tower 1,Raffles City Chengdu,No. 3, Section 4, South Renmin Road,Wuhou District,Chengdu 610041, PRCTel: +86 (28) 6291 2188

ChongqingRoom 1905, 19/F Chongqing Metropolitan Oriental Plaza , 68 Zou Rong Road,Chongqing 400010, PRCTel: +86 (23) 6393 7888

Dalian8/F, Senmao Building147 Zhongshan RoadXigang DistrictDalian 116011, PRCTel: +86 (411) 8379 1888

Guangzhou18/F, PricewaterhouseCoopersCenter, 10 Zhujiang Xi RoadPearl River New CityTianhe DistrictGuangzhou 510623, PRCTel: +86 (20) 3819 2000

HangzhouUnit 1301, Block A, China Resources Building1366 Qianjiang Road, Jianggan DistrictHangzhou 310020, PRCTel: +86 (571) 2807 6388

Macau29/F, Bank of China Building323 Avenida Doutor MarioSoares, MacauTel: +853 8799 5111

NanjingRoom 12A01, South TowerNanjing International Center201 Zhongyang RoadGulou DistrictNanjing 210009, PRCTel: +86 (25) 6608 6288

NingboRoom 1203, Tower ENingbo International Financial Center268 Min An Road EastJiangdong District,Ningbo 315040, PRCTel: +86 (574) 8187 1788

Qingdao37/F, Tower One, HNA IMC Center234 Yanan Third RoadShinan DistrictQingdao 266071, PRCTel: +86 (532) 8089 1888

ShenyangRoom 705, 7/F,Enterprise Square Tower A,No.121 Qingnian Avenue,Shenhe District,Shenyang 110013, PRCTel: +86 (24) 2332 1888

Shenzhen34/F, Tower A, Kingkey1005016 Shennan East RoadLuohu DistrictShenzhen 518001, PRCTel: +86 (755) 8261 8888

Singapore8 Cross Street #17-00PWC BuildingSingapore 048424Tel: +65 6236 3388

SuzhouRoom 1501Genway Tower188 Wang Dun RoadSuzhou Industrial ParkSuzhou 215028, PRCTel: +86 (512) 6273 1888

Taipei27/F, International, Trade Building333 Keelung Road, Section 1, Taipei 110, TaiwanTel: +886 (2) 2729 6666

Tianjin36/F, The Exchange, Tower Two189 Nanjing RoadHeping DistrictTianjin 300051, PRCTel: +86 (22) 2318 3333

WuhanUnit 04, 41/F Wuhan Wanda Center,96 Linjiang Avenue,Jiyuqiao, Wuchang District,Wuhan 430060, PRCTel: +86 (27) 5974 5818

XiamenUnit B, 11/F, International Plaza8 Lujiang RoadSiming DistrictXiamen 361001, PRCTel: +86 (592) 210 7888

Xi’an7/F, D Block, Chang’an Metropolis Center88 Nanguan StreetXi’an 710068, PRCTel: +86 (29) 8469 2688

For further help, please contact:

如需更多帮助，请联系：


香港香港中环太子大厦22楼电话：+852 2289 8888

北京中国北京市朝阳区东三环中路7号北京财富中心写字楼A座26楼邮编100020电话：+86 (10) 6533 8888

上海中国上海市黄浦区湖滨路202号企业天地2号楼普华永道中心11楼邮编200021电话：+86 (21) 2323 8888

成都中国成都市武侯区人民南路四段3号成都来福士广场塔1栋26楼04室邮政编码 610041电话: +86 (28) 6291 2188

重庆中国重庆市渝中区邹容路68号重庆大都会东方广场19楼1905室邮编400010电话：+86 (23) 6393 7888

大连中国大连市西岗区中山路147号森茂大厦8楼邮编116011电话：+86 (411) 8379 1888

广州中国广州市天河区珠江新城珠江西路10号普华永道中心18楼邮编510623电话：+86 (20) 3819 2000

杭州中国杭州市江干区钱江路1366号华润大厦A座1301室邮编310020电话：+86 (571) 2807 6388

澳门澳门苏亚利斯博士大马路323号中国银行大厦29楼电话：+853 8799 5111

南京中国南京市鼓楼区中央路201号南京国际广场南塔12A层01室邮编210009电话：+86 (25) 6608 6288

宁波中国宁波市江东区民安东路268号宁波国际金融服务中心E座1203室邮编315040电话：+86 (574) 8187 1788

青岛中国青岛市市南区延安三路234号海航万邦中心1号楼37楼邮编266071电话：+86 (532) 8089 1888

沈阳中国沈阳市沈河区青年大街121号企业广场A座7楼705室邮政编码 110013电话: +86 (24) 2332 1888

深圳中国深圳市罗湖区深南东路5016号京基100 — A座34楼邮编518001电话：+86 (755) 8261 8888

新加坡新加坡048424邮区PWC 大厦克罗士街8号17楼电话：+65 6236 3388

苏州中国苏州市苏州工业园区旺墩路188号建屋大厦1501室邮编215028电话：+86 (512) 6273 1888

台北台北市信义区110基隆路一段333号27楼电话：+886 (2) 2729 6666

天津中国天津市和平区南京路189号津汇广场2座36楼邮编300051电话：+86 (22) 2318 3333

武汉中国武汉市武昌区积玉桥临江大道96号武汉万达中心41楼04室邮编430060电话：+86 (27) 5974 5818

厦门中国厦门市思明区鹭江道8号国际银行大厦11楼B室邮编361001电话：+86 (592) 210 7888

西安中国西安市南关正街88号长安国际中心D座7楼邮编710068电话：+86 (29) 8469 2688

This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.本文仅为提供一般性信息之目的，不应用于替代专业咨询者提供的咨询意见。

© 2016 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.

© 2016 普华永道。版权所有。普华永道系指普华永道网络及/或普华永道网络中各自独立的成员机构。详情请进入www.pwc.com/structure。 CN-20160506-3-C1

洞察 2016 - PwC CN: PricewaterhouseCoopers China amortisation – Amendments to IAS 16,‘Property...

Documents

Transcript of 洞察 2016 - PwC CN: PricewaterhouseCoopers China amortisation – Amendments to IAS 16,‘Property...