中国的会计准则和IFRS的比较(英文版)

AuditAudit.Tax.Consulting.FinancialAdvisory.IFRSsinyourpocket2006AnIASPlusguideAboutthispublicationThispublicationcontainsgeneralinformationonlyandisnotintendedtobecomprehensivenortoprovidespecificaccounting,business,financial,investment,legal,taxorotherprofessionaladviceorservices.Thispublicationisnotasubstituteforsuchprofessionaladviceorservices,anditshouldnotbeactedonorrelieduponorusedasabasisforanydecisionoractionthatmayaffectyouoryourbusiness.Beforemakinganydecisionortakinganyactionthatmayaffectyouoryourbusiness,youshouldconsultaqualifiedprofessionaladvisor.Whilsteveryefforthasbeenmadetoensuretheaccuracyoftheinformationcontainedinthispublication,thiscannotbeguaranteed,andneitherDeloitteToucheTohmatsunoranyrelatedentityshallhaveanyliabilitytoanypersonorentitythatreliesontheinformationcontainedinthispublication.Anysuchrelianceissolelyattheuser’srisk.©2006DeloitteToucheTohmatsuAllrightsreservedDesignedandproducedbyTheCreativeStudioatDeloitte,London.14802B13593bdIFRSsinpkt28/4/068:59amPage1Foreword1ForewordIn2005,thousandsofcompaniesaroundtheworld–particularlyinEuropeandtheAsia-Pacificarea–switchedfromtheirnationalaccountingstandardstoInternationalFinancialReportingStandards(IFRSs).This“bigbang”adoptiontookalotofhardworkonthepartofthepreparersoffinancialstatements,theirauditorsandothers.Earlyindicationsarethattheeffortwaswellworthwhilefromtheperspectiveofinvestors,lendersandfundmanagers,whoacknowledgethatIFRSshaveprovidedvaluablenewinsightsintocompanies’financialconditionandperformance.Andsincefinancialmarketsattractseekersandprovidersofcapitalacrosspoliticalborders,thefinancialstatementcomparabilitythatIFRSsprovideisanothermajorbenefitfromtheperspectiveoftheuseroffinancialstatements.Thereiswiderecognitionamongstakeholdersthatitwilltaketimeforthecapitalmarketstobecome'fluent'intheapplicationoftheIFRSlanguage.SomeEuropeanpreparers,concernedaboutthepaceofcontinuingchange,arecallingforaperiodofstability,sothestreamliningofconvergenceplansrecentlyannouncedbytheIASBandtheFASBshouldbewelcomenews.TohelpourclientsandourpeoplestepuptoIFRSs,wehaveformedaGlobalIFRSOfficeheadedbyKenWild.KenandhisteamoverseethedevelopmentofmostofourIFRSmaterials,prepareourresponsestoIASBandIFRICproposals,andarethefinalarbitersofIFRS-relatedtechnicalquestions.WehavealsoformedsevenregionalIFRSCentresofExcellence–inCopenhagen,HongKong,Johannesburg,London,Melbourne,ParisandWashington,toprovideIFRSassistancetoourpracticeofficesinnearly150countries.WealsohaveanetworkofIFRSspecialistsinmostoftheDeloittememberfirms,whodealwithIFRSissuesonaday-to-daybasis.OurFirm’spoliciesonIFRSproposalsandtechnicalquestionsaredeterminedbyateamcomprisingtheleadersofthesevenregionalCentresplusKen.ThisisthefiftheditionofourIFRSsinyourPocketbooklet.Over60,000printedcopiesoftheprioreditionweredistributedinover70countries,andtensofthousandsmorehavebeendownloadedinelectronicformfrom:(ourIFRSwebsite)wellassummariesofstandardsandinterpretationsandreferencematerialsfordownload.IASPlusnewsletterAquarterlynewsletteronrecentdevelopmentsinInternationalFinancialReportingStandardsandaccountingupdatesforindividualcountries.Plusspecialeditions.Tosubscribe,visitourIASPluswebsite.Deloitte’sIFRSe-LearningIFRStrainingmaterials,modulesfore-LearningeachIASandIFRSandtheFramework,withself-tests,availablewithoutchargeat:IAS34compliancechecklist.AguidetoIAS34ComparisonsofIFRSsAustralia,Canada,China,Denmark,Germany,andlocalGAAPNewZealand,Singapore,UnitedStates,andothers.IFRSsinyourpocketNotjustthisbookletinEnglish,butalsotranslationsintootherlanguages.First-timeadoption:Applicationguidanceforthe“stableplatform”AguidetoIFRS1standardseffectivein2005.Share-basedpayment:GuidanceonapplyingIFRS2tomanycommonAguidetoIFRS2share-basedpaymenttransactions.Businesscombinations:SupplementstheIASB’sownguidanceforAguidetoIFRS3applyingthenewstandard.13593bdIFRSsinpkt28/4/068:59amPagebContents3WhyIFRSs?Whynow?2ContentsPageAbbreviations4OurIASPluswebsite5IASBstructure6IASBcontactinformation7IASBchronology8UseofIFRSsaroundtheworld11MembersoftheIASB19Effectivedatesofrecentpronouncements22SummariesofcurrentStandards24CurrentIASBagendaprojects81IASB’sactiveresearchtopics86Interpretations88Deloitte’sIFRSe-learning90Websiteaddresses91SubscribetoourIASPlusnewsletter92AboutDeloitte93WhyIFRSs?Whynow?Acommonfinanciallangua