洞察 2023年国际财务报告准则的变化

May2023 EnglishwithChineseTranslation 2023年5月 中英文对照 Indepth NewIFRSsfor2023 洞察 2023年国际财务报告准则的变化 Contents IntroductionAmendedstandardsNewstandards 目录 引言 修订的准则新准则 Introduction SinceMay2022whenourNewIFRSsfor2022waspublished,theIASBhasissuedthefollowing: •AmendmentstoIFRS16‘Leases’,leaseliabilityinasaleandleaseback •AmendmenttoIAS1‘Presentationoffinancialstatements’,non-currentliabilitieswithcovenants Thispublicationisdesignedtobeusedbypreparers,usersandauditorsofIFRSfinancialstatements.Itincludesaquickreferencetableofeachstandard/amendment/interpretationcategorisedbytheeffectivedateandwhetherearlyadoptionispermitted.Thepublicationgivesanoverviewoftheimpactofthechanges,whichmaybesignificantforsomeentities,helpingcompaniesunderstandiftheywillbeaffectedandtobegintheirconsiderations.Itwillhelpentitiesplanmoreeffectivelybyflaggingupwherenewprocessesandsystemsormoreguidancemaybeneeded. 引言 自2022年5月我们的《2022年国际财务报告准则的变化》出版以来，国际会计准则理 事会（IASB）发布： •对《国际财务报告准则第16号—租赁》的修订：售后租回交易中的租赁负债 •对《国际会计准则第1号—财务报表的列报》的修订：附有契约条件的非流动负债 本刊可供国际财务报告准则下的财务报表编制者、使用者和审计师使用，其中包含一 份按照生效日期分类的各项准则/修订/解释公告的速查表，并标明是否允许提前采用。本刊概述了准则变动的影响（这些影响对于某些主体而言可能是重大的），将帮助公司理解其是否将受此影响，并开始考虑如何应对。本刊将通过着重提醒哪些领域需要引入新程序和系统或更多指引，以帮助主体提高制定计划的效率。 Standard/amendment/interpretation EffectivedateAdoptionstatus Page 1January2023 IFRS17,‘Insurancecontracts’asamendedinDecember2021 Annualperiodsbeginningonorafter1January 2023 EarlyadoptionispermittedforentitiesthatapplyIFRS9FinancialInstruments 17,19 AmendmentstoIAS1,‘Presentationoffinancialstatements’,IFRSPracticestatement2andIAS8,‘Accountingpolicies,changesinaccountingestimatesanderrors’ Annualperiodsbeginningonorafter1January 2023 Earlyadoptionispermitted7 AmendmentstoIAS12‘Incometaxes’,deferredtaxrelatedtoassetsandliabilitiesarisingfromasingletransaction Annualperiodsbeginningonorafter1January 2023 Earlyadoptionispermitted9 1January2024 AmendmentstoIAS1,‘Presentationoffinancialstatements’,onclassification ofliabilities(2020Amendments) Annualperiodsbeginningonorafter1January 2024 Earlyadoptionispermitted11 butifanentityearlyappliesthe2020Amendmentsaftertheissueofthe2022Amendments,itisrequiredtoapplyboththeseamendmentsatthesametime AmendmentstoIAS1‘Presentationoffinancialstatements’,non-currentliabilitieswithcovenants(2022Amendments) Annualperiodsbeginningonorafter1January 2024 Earlieradoptionispermitted13 AmendmentstoIFRS16‘Leases’,leaseliabilityinasaleandleaseback Annualperiodsbeginningonorafter1January 2024 Earlyadoptionispermitted15 准则/修订/解释公告生效日期适用情况页码 2023年1月1日 《国际财务报告准则第17号—保险合同》2021年12月修订版 起始日在2023年1月1日或以后的年度期间 允许已采用《国际财务报告准则第9号—金融工具》的主体提前采用 18,20 对《国际会计准则第1号—财务报表的列报》、《国际财务报告准则实务说明第2号》和《国际会计准则第8号—会计政策、会计估计变更和差错》的修订 起始日在2023年1月1日或以后的年度期间 允许提前采用8 对《国际会计准则第12号—所得税》关于与单项交易产生的资产和负债相关的递延所得税的修订 起始日在2023年1月1日或以后的年度期间 允许提前采用10 2024年1月1日 对《国际会计准则第1号—财务报表的列报》关于负债的分类的修订（2020修订） 起始日在2024年1月1日或以后的年度期间 允许提前采用，但如果12 主体在2022修订发布后提前采用2020修订，则需同时采用2022修订 对《国际会计准则第1号—财务报表的列报》关于附有契约条件的非流动负债的修订（2022修订） 起始日在2024年1月1日或以后的年度期间 允许提前采用14 对《国际财务报告准则第16号—租赁》关于售后租回交易中的租赁负债的修订 起始日在2024年1月1日或以后的年度期间 允许提前采用16 AmendmentstoIAS1,‘Presentationoffinancialstatements’,IFRSPracticestatement2andIAS8,‘Accountingpolicies,changesinaccountingestimatesanderrors’ Amendedstandards Effectivedate •Annualperiodsbeginningonorafter1January2023 •Earlyadoptionispermitted Issue TheIASBamendedIAS1,‘PresentationofFinancialStatements’,torequirecompaniestodisclosetheirmaterialaccountingpolicyinformationratherthantheirsignificantaccountingpolicies.Paragraph117oftheamendmentprovidesthefollowingdefinitionofmaterialaccountingpolicyinformation: “Accountingpolicyinformationismaterialif,whenconsideredtogetherwithotherinformationincludedinanentity’sfinancialstatements,itcanreasonablybeexpectedtoinfluencedecisionsthattheprimaryusersofgeneralpurposefinancialstatementsmakeonthebasisofthosefinancialstatements.” Theamendmentalsoclarifiesthataccountingpolicyinformationisexpectedtobematerialif,withoutit,theusersofthefinancialstatementswouldbeunabletounderstandothermaterialinformationinthefinancialstatements.Paragraph117Boftheamendmentprovidesillustrativeexamplesofaccountingpolicyinformationthatislikelytobeconsideredmaterialtotheentity’sfinancialstatements. Further,theamendmenttoIAS1clarifiesthatimmaterialaccountingpolicyinformationneednotbedisclosed.However,ifitisdisclosed,itshouldnotobscurematerialaccountingpolicyinformation. Tosupportthisamendment,theBoardalsoamendedIFRSPracticeStatement2,‘MakingMaterialityJudgements’,toprovideguidanceonhowtoapplytheconceptofmaterialitytoaccountingpolicydisclosures. TheamendmenttoIAS8,‘AccountingPolicies,ChangesinAccountingEstimatesandErrors’,clarifieshowcompaniesshoulddistinguishchangesinaccountingpoliciesfromchangesinaccountingestimates.Thedistinctionisimportant,becausechangesinaccountingestimatesareappliedprospectivelytofuturetransactionsandotherfutureevents,butchangesinaccountingpoliciesaregenerallyappliedretrospectivelytopasttransactionsandotherpasteventsaswellasthecurrentperiod. Impact Theamendmentsshouldhelpcompanies: •toimpr