对国际会计标准提出改善的意见(PDF404)(1)

ExposureDraftofProposedIMPROVEMENTSTOINTERNATIONALACCOUNTINGSTANDARDSCommentstobereceivedby16September2002ThisExposureDraftispublishedbytheInternationalAccountingStandardsBoard(IASB)forcommentonly.TherecommendationsinthedraftmaybemodifiedinthelightofthecommentsreceivedbeforebeingissuedintheformofamendedInternationalAccountingStandards.Commentsshouldbesubmittedinwritingsoastobereceivedby16September2002.Allreplieswillbeputonpublicrecordunlessconfidentialityisrequestedbythecommentator.Ifcommentatorsrespondbyfaxoremail,itwouldbehelpfuliftheycouldalsosendahardcopyoftheirresponsebypost.Commentsshouldpreferablybesentbyemailto:[e-mail]:InternationalAccountingStandardsBoard30CannonStreet,LondonEC4M6XHUnitedKingdomFax:[phone]Copyright©2002InternationalAccountingStandardsCommitteeFoundationISBN090562579XAllrightsreserved.CopiesofthisExposureDraftmaybemadeforthepurposeofpreparingcommentstobesubmittedtotheIASB,providedsuchcopiesareforpersonalorintra-organisationaluseonlyandarenotsoldordisseminatedandprovidedeachcopyacknowledgestheInternationalAccountingStandardsCommitteeFoundation’scopyrightandsetsouttheIASB’saddressinfull.Otherwise,nopartofthisExposureDraftmaybetranslated,reprintedorreproducedorutilisedinanyformeitherinwholeorinpartorbyanyelectronic,mechanicalorothermeans,nowknownorhereafterinvented,includingphotocopyingandrecording,orinanyinformationstorageandretrievalsystem,withoutpermissioninwritingfromtheInternationalAccountingStandardsCommitteeFoundation.TheIASBlogo/“HexagonDevice”,“IAS”,“IASB”,“IASCF”,“IASC”,“IFRIC”,“IFRS”,“InternationalAccountingStandards”and“InternationalFinancialReportingStandards”areTradeMarksoftheInternationalAccountingStandardsCommitteeFoundationandshouldnotbeusedwithouttheapprovaloftheIASCF.Additionalcopiesofthispublicationmaybeobtainedfrom:IASCFPublicationsDepartment,7thFloor,166FleetStreet,LondonEC4A2DY,UnitedKingdom.Tel:[phone]Fax:[phone]Email:[e-mail]:©CopyrightIASCF3ExposureDraftofProposedImprovementstoInternationalAccountingStandardsContentsPagesInvitationtoComment5-12ExposureDrafts:IAS1PresentationofFinancialStatements13-64IAS2Inventories65-84IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrors85-108IAS10EventsAftertheBalanceSheetDate109-116IAS15InformationReflectingtheEffectsofChangingPrices117-120IAS16Property,PlantandEquipment121-160IAS17Leases161-174IAS21TheEffectsofChangesinForeignExchangeRates175-208IAS24RelatedPartyDisclosures209-228IAS27ConsolidatedandSeparateFinancialStatements229-252IAS28AccountingforInvestmentsinAssociates253-276IAS33EarningsPerShare277-338IAS40InvestmentProperty339-350ConsequentialAmendmentstoIASsandWithdrawalofSICInterpretations351-404PROPOSEDIMPROVEMENTSTOINTERNATIONALACCOUNTINGSTANDARDSMAY2002©CopyrightIASCF4INVITATIONTOCOMMENTONEXPOSUREDRAFT©CopyrightIASCF5ProposedImprovementstoInternationalAccountingStandardsInvitationtoCommentPROPOSEDIMPROVEMENTSTOINTERNATIONALACCOUNTINGSTANDARDSMAY2002©CopyrightIASCF6InvitationtoCommentThisExposureDraftproposesimprovementstotwelveStandards.TheBoardinvitescommentsonallthechangesproposedintheExposureDraft,andwouldparticularlywelcomeanswerstothequestionssetoutinthe‘InvitationtoComment’sectionatthefrontofeachStandard(exceptforIAS10).TheBoardisnotrequestingcommentsonunchangedaspectsoftheseStandards.Nevertheless,respondentsare,asalways,freetocommentonanyaspectofaproposedStandard.Commentsaremosthelpfuliftheyindicatethespecificparagraphorgroupofparagraphstowhichtheyrelate,containaclearrationaleand,whereapplicable,provideasuggestionforalternativewording.Commentsshouldbesubmittedinwritingsoastobereceivednolaterthan16September2002.UntilrevisedStandardsbecomeeffective,therequirementsofthecurrentversionoftherelevantStandardremaininforce.Background1.TheBoard’sobjectivesintheImprovementsprojectaretoreduceoreliminatealternatives,redundanciesandconflictswithinexistingStandardsandtomakeotherimprovementstothem.TheBoardalsodecidedtodealwithsomeconvergenceissuesandtomergeanyrelatedSICconsensusintotheStandardwhenevertherevisionofaStandardpresentedasuitableopportunity.2.TheBoardreceivedalargenumberofsuggestionsonmattersthatshouldbeaddressedinitsImprovementsproject.TheinitiallistofissuestobeconsideredcamefromsourcesincludingtheInternationalOrganizationofSecuritiesCommissions(IOSCO),theEuropeanCommission,comparisonsofIASsandnationalstandardsundertakenbyvariousorganisations,nationalstandard-setters,accountingfirmsandtheStandingInterpretationsCommittee(SIC).INVITATIONTOCOMMENTONEXPOSUREDRAFT©CopyrightIASCF7Standardsaddressed3.ThefollowingtwelveStandardshavebeenaddressedintheImprovementsproject:•IAS1,PresentationofFinancialStatements•IAS2,Inventories•IAS8,NetProfitorLossforthePeriod,FundamentalErrorsandChangesinAccountingPolicies•IAS10,EventsAftertheBalanceSheetDate•IAS16,Property,PlantandEquipment•IAS17,Leases•IAS21,TheEffectsofChangesinForeignExchangeRates•IAS23,BorrowingCosts•IAS2