IAS20

范围Scope本号准则适用于对政府补助的会计处理和揭示，以及对其他形式的政府援助的揭示1ThisStandardshallbeappliedinaccountingfor,andinthedisclosureof,governmentgrantsandinthedisclosureofotherformsofgovernmentassistance.本号准则不涉及下列内容2ThisStandarddoesnotdealwith:在反映物价变动影响的财务报表或类似性质的补充资料中，由于对政府补助进行会计处理所产生的特殊问题；(a)thespecialproblemsarisinginaccountingforgovernmentgrantsinfinancialstatementsreflectingtheeffectsofchangingpricesorinsupplementaryinformationofasimilarnature.以利益形式提供给企业的政府援助。这种援助可用于确定应税收益，也可在所得税负债的基础上加以确定或限制（诸如所得税免征期、投资税减免、加速折旧所产生的税项减免和降低所得税率等）；以及(b)governmentassistancethatisprovidedforanentityintheformofbenefitsthatareavailableindeterminingtaxableprofitortaxloss,oraredeterminedorlimitedonthebasisofincometaxliability.Examplesofsuchbenefitsareincometaxholidays,investmenttaxcredits,accelerateddepreciationallowancesandreducedincometaxrates.政府对企业所有权的参与。(c)governmentparticipationintheownershipoftheentity.(d)governmentgrantscoveredbyIAS41Agriculture.定义Definitions本号准则所使用的下列术语，具有特定的含义：3ThefollowingtermsareusedinthisStandardwiththemeaningsspecified:政府，是指政府、政府机构和地方、国家或国际的类似团体。Governmentreferstogovernment,governmentagenciesandsimilarbodieswhetherlocal,nationalorinternational.政府援助，是指政府为了专门对符合一定标准的某个企业或一系列企业提供经济利益而采取的行为。本号准则所涉及的政府援助，不包括只是通过采取影响企业一段经营环境的行为而间接提供的利益，诸如在开发区内提供基础设施，或者给竞争对手施加贸易限制。Governmentassistanceisactionbygovernmentdesignedtoprovideaneconomicbenefitspecifictoanentityorrangeofentitiesqualifyingundercertaincriteria.GovernmentassistanceforthepurposeofthisStandarddoesnotincludebenefitsprovidedonlyindirectlythroughactionaffectinggeneraltradingconditions,suchastheprovisionofinfrastructureindevelopmentareasortheimpositionoftradingconstraintsoncompetitors.政府补助，是指政府以向一个企业转移资源的方式，来换取企业在过去或未来按照某项条件进行有关经营活动的那种援助。这种补助不包括那些无法合理作价的政府援助以及不能与正常交易分清的与政府之间的交易。Governmentgrantsareassistancebygovernmentintheformoftransfersofresourcestoanentityinreturnforpastorfuturecompliancewithcertainconditionsrelatingtotheoperatingactivitiesoftheentity.Theyexcludethoseformsofgovernmentassistancewhichcannotreasonablyhaveavalueplaceduponthemandtransactionswithgovernmentwhichcannotbedistinguishedfromthenormaltradingtransactionsoftheentity.†与资产有关的补助，是指这样的政府补助，其基本条件是：有资格取得补助的企业必须购买、建造或以其他方式购置长期资产。还可能有附加的条件，如限制资产的类型或位置，或者购买或持有这些资产的期间。Grantsrelatedtoassetsaregovernmentgrantswhoseprimaryconditionisthatanentityqualifyingforthemshouldpurchase,constructorotherwiseacquirelong-termassets.Subsidiaryconditionsmayalsobeattachedrestrictingthetypeorlocationoftheassetsortheperiodsduringwhichtheyaretobeacquiredorheld.与收益有关的补助，是指除了与资产有关的补助以外的其他政府补助。Grantsrelatedtoincomearegovernmentgrantsotherthanthoserelatedtoassets.可免予归还的贷款，是指贷款人同意在某些规定的条件下不要求归还的贷款。Forgivableloansareloanswhichthelenderundertakestowaiverepaymentofundercertainprescribedconditions.公允价值，是指熟悉情况并自愿交易的买卖双方在一项公平交易中将一项资产进行交换的金额。Fairvalueistheamountforwhichanassetcouldbeexchangedbetweenaknowledgeable,willingbuyerandaknowledgeable,willingsellerinanarm’slengthtransaction.不论是在所给援助的性质上，还是在援助的一般附加条件上，政府援助都可以采取多种形式。援助的目的可能是为了鼓励企业采取某项行为。而这项行为，如果不提供援助，企业通常不会采取4Governmentassistancetakesmanyformsvaryingbothinthenatureoftheassistancegivenandintheconditionswhichareusuallyattachedtoit.Thepurposeoftheassistancemaybetoencourageanentitytoembarkonacourseofactionwhichitwouldnotnormallyhavetakeniftheassistancewasnotprovided.企业接受政府援助对于呈报财务报表有以下两个理由：第一，如果资源已经发生转移，就必须为这种转移的会计处理找出恰当的方法。第二，需要说明企业由于这些援助在报告期内受益的程度。这样便于将一个企业的财务报表与其前期的财务报表以及与其他企业的财务报表进行比较。5Thereceiptofgovernmentassistancebyanentitymaybesignificantforthepreparationofthefinancialstatementsfortworeasons.Firstly,ifresourceshavebeentransferred,anappropriatemethodofaccountingforthetransfermustbefound.Secondly,itisdesirabletogiveanindicationoftheextenttowhichtheentityhasbenefitedfromsuchassistanceduringthereportingperiod.Thisfacilitatescomparisonofanentity’sfinancialstatementswiththoseofpriorperiodsandwiththoseofotherentities.政府补助有时也有其他称呼，诸如补贴、补助金或奖赏。6Governmentgrantsaresometimescalledbyothernamessuchassubsidies,subventions,orpremiums.政府补助Governmentgrants政府补助，包括以公允价值计价的非货币性政府补助，只有在以下两条得到合理的肯定时，才能予以确认。7Governmentgrants,includingnon-monetarygrantsatfairvalue,shallnotberecogniseduntilthereisreasonableassurancethat:企业将符合补助所附的条件；和(a)theentitywillcomplywiththeconditionsattachingtothem;and补助即将收到。(b)thegrantswillbereceived.除非具有合理的保证企业能符合补助所附的条件，并且即将收到补助，否则，政府补助不能予以确认。收到一笔补助本身并不能提供结论性的证据，证明补助所附的条件已经或即将满足8Agovernmentgrantisnotrecogniseduntilthereisreasonableassurancethattheentitywillcomplywiththeconditionsattachingtoit,andthatthegrantwillbereceived.Receiptofagrantdoesnotofitselfprovideconclusiveevidencethattheconditionsattachingtothegranthavebeenorwillbefulfilled.收取补助的方式，并不影响对补助采用的会计处理方法。因此，不论是收到现金，还是减少对政府的负债，都应以同样方式对补助进行会计处理。9Themannerinwhichagrantisreceiveddoesnotaffecttheaccountingmethodtobeadoptedinregardtothegrant.Thusagrantisaccountedforinthesamemannerwhetheritisreceivedincashorasareductionofaliabilitytothegovernment.对于政府提供的可免予归还的贷款，如果可以合理地保证企业将满足免予归还贷款的条件，则可作政府补助处理。10Aforgivableloanfromgovernmentistreatedasagovernmentgrantwhenthereisreasonableassurancethattheentitywillmeetthetermsforforgivenessoftheloan.10ATheb