2024年国际财务报告会计准则的变化（中英版）

2024年6月中英文对照 洞察 In depth 2024年国际财务报告会计准则的变化 New IFRS AccountingStandards for 2024 Contents IntroductionAmendedaccountingstandardsNewaccountingstandards 引言修订的会计准则新会计准则 Introduction Since May 2023 when our New IFRSs for 2023 was published, the IASB has issuedthe following: •Amendments to IAS 7 and IFRS 7, ‘Supplier Finance Arrangements’•Amendments to IAS 21, ‘Lack of Exchangeability’•Amendments to IFRS 9 and IFRS 7, ‘Amendments to the Classification andMeasurement of Financial Instruments’•IFRS 18 ‘Presentation and Disclosure in Financial Statements’•IFRS 19 ‘Subsidiaries without Public Accountability: Disclosures’ This publication is designed to be used by preparers, users and auditors of IFRSfinancial statements. It includes a quick reference table of each accounting standard/amendment/interpretation categorised by the effective date andwhether earlyadoption is permitted. The publication gives an overview of the impact of thechanges, which may be significant for some entities, helping companies understandif they will be affected and to begin their considerations. It will help entities plan moreeffectively by flagging up where new processes and systems or more guidance maybe needed. 引言 自2023年5月我们的《2023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《国际会计准则第7号—现金流量表》以及《国际财务报告准则第7号—金融工具：披露》的修订：供应商融资安排•对《国际会计准则第21号—汇率变动的影响》的修订：货币缺乏可兑换性•对《国际财务报告准则第9号—金融工具》以及《国际财务报告准则第7号—金融工具：披露》的修订：对金融工具的分类与计量的修订•《国际财务报告准则第18号—财务报表列报和披露》•《国际财务报告准则第19号—非公共受托责任子公司的披露》 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会计准则/修订/解释公告的速查表，并标明是否允许提前采用。本刊概述了会计准则变动的影响（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。 Amendments to IAS 21 ‘The effectsof changes in foreign exchangerates’ on lack of exchangeabilityAnnual periodsbeginningon or after 1 January 2025Early adoption is permitted17 Amendments to IAS 1, ‘Presentation of financial statements’, classification of liabilities ascurrent or non-current (2020 Amendments) Effective date •Annual periods beginning on or after 1 January 2024•Early adoption is permitted(see below for more detail) Issue On 23 January 2020, the IASB issued a narrow-scope amendment to IAS 1 to clarify that liabilities areclassified as either current or non-current, depending on the rights that exist at the end of the reportingperiod. The amendment requires the following: •Liabilities are classified as non-current if the entity has a substantive right to defer settlement for atleast 12 months at the end of the reporting period. The amendment no longer refers to unconditionalrights, since loans are rarely unconditional (for example, because the loan might containcovenants). •The assessment determines whether a right exists, but it does not consider whether the entity willexercise the right. So, management’s expectations do not affect classification.•The right to defer only exists if the entity complies with any relevant conditions at the reporting date.This was further amended and clarified by issue of Amendment to IAS 1 ‘Presentation of financialstatements’, non-current liabilities with covenants (2022 Amendments) in October 2022 (see page13 for more details).•‘Settlement’ is defined as the extinguishment of a liability with cash, other economic resources or anentity’s own equity instruments that are classified as equity. There is an exception for convertibleinstruments that might be converted into equity, but only for those instruments where the conversionoption is classified as an equity instrument as a separate component of a compound financialinstrument. Impact The amendment changes the guidance for the classification of liabilities as current or non-current. Itcould affect the classification of liabilities, particularly for entities that previously consideredmanagement’s intentions to determine classification and for some liabilities that can be converted intoequity. All entities should reconsider their existing classification in the light of the amendment anddetermine whether any changes are required. Effective date Effective date for this amendment was deferred to 1 January 2024. Early adoption is permitted but if anentity early applies the 2020 Amendments after the issue of the 2022 Amendments, it is required toapply both these amendments at the same time. 对《国际会计准则第1号—财务报表的列报》关于将负债分类为流动负债或非流动负债的修订（2020修订） 生效日期 •起始日在2024年1月1日或以后的年度期间•允许提前采用（详见下文） 问题 2020年1月23日，IASB发布了一份对IAS 1的小范围修订，以澄清主体应视报告期末存在的权利将负债划分为流动负债或非流动负债。该次修订要求： •如果主体在期末具有将负债的清偿延期至少12个月的实质性权利，则负债应当划分为非流动负债。由于贷款极少是无条件的（例如，贷款可能包含还款契约(covenants)），此次修订不再提及“无条件权利”。•进行评估时，主体应当确定是否存在上述权利，而不考虑主体是否将会行使这项权利。所以，管理层的预期不会影响负债的分类。•主体只有在报告日遵守任何相关条件的情况下，才存在延期权。2022年10月发布的对《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）对此做了进一步修订和澄清（详见第14页）。•“清偿”是指用现金、其他经济资源或划分为权益的主体自身权益工具消除负债。不过，就可转换为权益的可转换工具而言存在一项例外，该例外仅适用于转换选择权被归类为权益工具并作为复合金融工具的单独组成部分的工具。 影响 此次修订修改了关于负债划分为流动负债或非流动负债的指引。该次修订可能对负债的分类产生影响，特别是对于之前在确定负债分类时曾考虑管理层意图的主体，以及一些可转换为权益的负债。主体应当参照此次修订，重新考虑债务的现行分类，并确定是否需要作出改变。 生效日期 本修订的生效日已递延至2024年1月1日。主体可选择提前采用，但