會計審計專業(yè)英語（第5版）課件：國際會計

ProfessionalEnglishforAccountingandAuditing

會計審計專業(yè)英語InternationalAccountingHarmonization

國際會計協(xié)調(diào)

InternationalAccounting國際會計

AdvantagesofInternationalAccountingHarmonization國際會計協(xié)調(diào)的益處AdvantagesofHarmonization協(xié)調(diào)的益處ProspectofHarmonization協(xié)調(diào)的前景ApplicabilityofInternationalStandards國際準(zhǔn)則的適用性SupportforInternationalStandards支持國際準(zhǔn)則ObjectiontoInternationalStandards反對國際準(zhǔn)則ApplicationofInternationalStandards國際準(zhǔn)則的應(yīng)用MajorInternationalOrganizationsPromotingAccountingHarmonization推動會計協(xié)調(diào)的主要國際組織MajorPromotersforHarmonization協(xié)調(diào)的主要推動者RoleofOrganizations主要國際組織的作用InternationalAccountingHarmonization國際會計協(xié)調(diào)14.1.1AdvantagesofHarmonization協(xié)調(diào)的益處Harmonization

isaprocessofincreasingthecompatibilityofaccountingpracticesbysettinglimitsonhowmuchtheycanvary.協(xié)調(diào)是通過限制會計實務(wù)的差異程度來提高會計實務(wù)的兼容性的過程。Waysofharmonization協(xié)調(diào)方式Useofbilateralagreements采用雙邊協(xié)議Mutualrecognitiononaregionallevel地區(qū)內(nèi)的相互認(rèn)可

Workbyprivate,professionalgroupssuchasIASBandIFAC由IASB和IFAC等民間專業(yè)團(tuán)體開展協(xié)調(diào)工作14.1AdvantagesofInternationalAccountingHarmonization國際會計協(xié)調(diào)的益處14.1.1AdvantagesofHarmonizationHarmonizationisnowadaysoftenconsideredanirreversibleprocess.協(xié)調(diào)通常被認(rèn)為是不可逆轉(zhuǎn)的過程。Advantagesofharmonization:Makefinancialmarketsmoreefficient提高金融市場的效率Contributetotheestablishmentofthe“rulesofthegame”ininternationalcompetition有助于確立國際競爭的“游戲規(guī)則”Helpusersinterprettheinformationcorrectly幫助使用者準(zhǔn)確地解釋信息Helpusersmakebetterdecisions幫助使用者更好地決策14.1AdvantagesofInternationalAccountingHarmonization14.1.2ProspectofHarmonization協(xié)調(diào)的前景Harmonizationishappeningasanaturalresponsetoeconomicforces.協(xié)調(diào)是經(jīng)濟(jì)力量促使的自然反應(yīng)。Allharmonizationeffortsrequiremuchtimeandenergy.所有的協(xié)調(diào)工作都需要大量的時間和精力。Harmonizationisacontinuousprocess.協(xié)調(diào)是一個持續(xù)的過程。14.1AdvantagesofInternationalAccountingHarmonization14.2.1SupportforInternationalStandards支持國際準(zhǔn)則BenefitsofinternationalaccountingstandardGreaterinternationalcomparabilityoffinancialreports更高的財務(wù)報告國際可比性Amorelevelplayingfield更公平的競爭環(huán)境Improvedglobalbusinesscompetition改善全球商業(yè)競爭Aformofassistancetodevelopingcountries幫助發(fā)展中國家Reducingbookkeepingcostsandallowingmoreefficientpreparationoffinancialstatements降低記賬成本并提高財務(wù)報表編制效率Reconciliationofsometimesadversarialinterestsbetweenpreparersandusersoffinancialstatements協(xié)調(diào)財務(wù)報表編制者和使用者之間有時存在的利益對立14.2ApplicabilityofInternationalStandards國際準(zhǔn)則的適用性14.2.2ObjectiontoInternationalStandards反對國際準(zhǔn)則1.Itwasdoubtedthatinternationalstandardscouldbeflexibleenoughtohandledifferencesinnationalbackgrounds,traditions,andeconomicenvironments.國際準(zhǔn)則被質(zhì)疑，是否有足夠的靈活性來處理國家背景、傳統(tǒng)和經(jīng)濟(jì)環(huán)境的差異。2.Somethoughtthatitwouldbeapoliticallyunacceptablechallengetonationalsovereignty.對國家主權(quán)來說，有些人認(rèn)為這是政治上不可接受的挑戰(zhàn)。3.Internationalaccountingstandardsettingisessentiallyatacticofthelargeinternationalaccountingservicefirmstoexpandtheirmarkets.國際會計準(zhǔn)則制定實質(zhì)上是大型國際會計服務(wù)公司拓展市場的策略。4.Ithasbeenfearedthatadoptionofinternationalstandardsmaycreate“standardsoverload”.人們擔(dān)心，采用國際準(zhǔn)則可能會造成“準(zhǔn)則過載”。14.2ApplicabilityofInternationalStandards14.2.3ApplicationofInternationalStandards國際準(zhǔn)則的應(yīng)用InternationalaccountingstandardsareusedasaresultofInternationalorpoliticalagreement國際或政治協(xié)議Voluntary(orprofessionallyencouraged)compliance,or自愿（或?qū)I(yè)組織鼓勵）遵循，或Decisionsbynationalaccountingstandardsetters.各國會計準(zhǔn)則制定機構(gòu)的決定14.2ApplicabilityofInternationalStandards14.3.1MajorPromotersforHarmonization協(xié)調(diào)的主要推動者

InternationalAccountingStandardsBoard(IASB)TheIASBisatthecenteroftheglobalconvergenceinaccountingstandards.IASB是全球會計準(zhǔn)則趨同的核心組織

InternationalOrganizationofSecuritiesCommissions(IOSCO)

InternationalFederationofAccountants(IFAC)

InternationalValuationStandardsCouncil(IVSC)Groupof20(G20)

EuropeanUnion(EU)14.3MajorInternationalOrganizationsPromotingAccountingHarmonization推動會計協(xié)調(diào)的主要國際組織14.3.2RoleofOrganizations主要國際組織的作用

1.IOSCO證券委員會國際組織Itdevelops,implementsandpromotesadherencetointernationallyrecognizedstandardsforsecuritiesregulation.制定、執(zhí)行和促進(jìn)遵循證券監(jiān)管的國際公認(rèn)標(biāo)準(zhǔn)。ItworksintensivelywiththeG20andtheFinancialStabilityBoard(FSB)ontheglobalregulatoryreformagenda.與G20和全球金融穩(wěn)定理事會就全球監(jiān)管改革議程進(jìn)行密切合作。ItrecommendstheuseofIFRSstoitsmembershipandcooperatesinthedevelopmentandconsistentapplicationofIFRSstopromoteandfacilitatetransparencywithcapitalmarkets.建議在其成員中使用國際財務(wù)報告準(zhǔn)則，并在制定和一貫應(yīng)用國際財務(wù)報告準(zhǔn)則方面進(jìn)行合作，以提升資本市場的透明。14.3MajorInternationalOrganizationsPromotingAccountingHarmonization14.3.2RoleofOrganizations

2.IFAC國際會計師聯(lián)合會Itistheglobalorganizationfortheaccountancyprofessiondedicatedtoservingthepublicinterestbystrengtheningtheprofessionandcontributingtothedevelopmentofstronginternationaleconomies.作為全球性的會計行業(yè)組織，致力于通過強化會計行業(yè)和促進(jìn)國際經(jīng)濟(jì)的強勁發(fā)展來服務(wù)公眾利益。InternationalAuditingandAssuranceStandardsBoard國際審計和鑒證準(zhǔn)則理事會InternationalPublicSectorAccountingStandardsBoard國際公共部門會計準(zhǔn)則理事會InternationalAccountingEducationStandardsBoard國際會計教育準(zhǔn)則理事會InternationalEthicsStandardsBoardforAccountants國際會計師職業(yè)道德準(zhǔn)則理事會14.3MajorInternationalOrganizationsPromotingAccountingHarmonization14.3.2RoleofOrganizations

3.IVSC國際評估準(zhǔn)則理事會Itscoreobjectivesaretodevelophighquality

InternationalValuationStandards(IVS)

whichunderpinconsistency,transparencyandconfidenceinvaluationsacrosstheworld.其核心目標(biāo)是制定高質(zhì)量的國際評估準(zhǔn)則，以增強全球評估的一致性、透明和信心。ItcommitstoprovideinputtotheIASBonproposedamendmentstoIFRSsanddevelopmentsinfinancialreportingthatarerelevanttofairvalue.

承諾就國際財務(wù)報告準(zhǔn)則的擬議修訂和與公允價值相關(guān)的財務(wù)報告方面的發(fā)展向IASB提供投入。14.3MajorInternationalOrganizationsPromotingAccountingHarmonization14.3.2RoleofOrganizations

4.G2020國集團(tuán)Asaresultoftheglobalfinancialcrisis(2008),theG20begantoexplorewaystoimprovetheglobalfinancialsystem,includingregulationsrelatedtofinancialreportingandinstitutions.受全球金融危機（2008）影響，G20開始探討改進(jìn)全球金融體系的途徑，包括制定與財務(wù)報告和金融機構(gòu)相關(guān)的法規(guī)。TheG20hascalledfortheglobalconvergenceofaccountingstandardsandhassupportedtheIASB-FASBconvergenceprocess.G20呼吁全球會計準(zhǔn)則趨同，并支持IASB-FASB的趨同進(jìn)程。TheG20supportscontinuingworktoachieveconvergencetoasinglesetofhighqualityaccountingstandards.G20支持持續(xù)努力，以實現(xiàn)向一套單一的高質(zhì)量會計準(zhǔn)則的趨同。14.3MajorInternationalOrganizationsPromotingAccountingHarmonization14.3.2RoleofOrganizations

5.EU歐盟WhentheIASBissuesanewstandard,theEuropeanFinancialReportingAdvisoryGroup(EFRAG)holdsconsultationswithinterestgroups.當(dāng)IASB發(fā)布新準(zhǔn)則時，歐洲財務(wù)報告咨詢組(EFRAG)與利益集團(tuán)進(jìn)行磋商。EFRAGdeliversitsadvicetotheEuropeanCommissionwhetherthestandardmeetsthecriteriaofendorsement.EFRAG向歐盟委員會提交關(guān)于該準(zhǔn)則是否符合認(rèn)可條件的建議。TheStandardsAdviceReviewGroup(SARG)issuesitsopinionwhetherEFRAG’sendorsementadviceiswell-balancedandobjective.歐盟準(zhǔn)則建議審查小組(SARG)就EFRAG的認(rèn)可建議是否均衡全面及客觀發(fā)表意見。TheCommissionpreparesadraftendorsementRegulation.歐盟委員會擬訂認(rèn)可條例草案。ThisRegulationisadoptedonlyafterafavorablevoteoftheAccountingRegulatoryCommittee(ARC)andfavorableopinionsoftheEuropeanParliamentandtheCounciloftheEuropeanUnion.該條例須經(jīng)歐盟會計監(jiān)管委員會(ARC)投票通過，并經(jīng)歐洲議會和歐盟理事會通過后方可采納。14.3MajorInternationalOrganizationsPromotingAccountingHarmonizationInternationalAccountingStandardsBoard

國際會計準(zhǔn)則理事會InternationalAccounting國際會計

OrganizationofInternationalAccountingStandardsBoard

國際會計準(zhǔn)則理事會的組成ObjectivesoftheIFRSFoundation/IASB國際財務(wù)報告準(zhǔn)則基金會/IASB的目標(biāo)DevelopmentofanIFRS國際財務(wù)報告準(zhǔn)則的制定UseandApplicationofIFRSs國際財務(wù)報告準(zhǔn)則的作用及應(yīng)用ConceptualFrameworkforFinancialReporting財務(wù)報告概念框架PurposeoftheFramework財務(wù)報告概念框架的目的ScopeoftheFramework財務(wù)報告概念框架的范圍ConceptsofCapitalandCapitalMaintenance資本和資本保全的概念CoreStandardsbyInternationalAccountingStandards

Committee

國際會計準(zhǔn)則委員會制定的核心準(zhǔn)則AgreementbetweenIOSCOandIASC/IFRSFoundationIOSCO與IASC/IFRSFoundation的協(xié)議CompletionofCoreStandards核心準(zhǔn)則的完成IFRSsandUSGAAP

國際財務(wù)報告準(zhǔn)則和美國公認(rèn)會計原則Workingtowardsasinglesetofglobalstandards建立一套單一的全球準(zhǔn)則EffortstoConvergeIFRSsandUSGAAP致力于國際財務(wù)報告準(zhǔn)則與美國公認(rèn)會計原則趨同InternationalAccountingStandardsBoard國際會計準(zhǔn)則理事會15.1OrganizationofInternationalAccountingStandardsBoard國際會計準(zhǔn)則理事會的組成TheIASBstructurehasthefollowingmainfeatures:1.TheIFRSFoundationisanindependentorganizationhavingtwomainbodies,theTrusteesandtheIASB,aswellasanIFRSAdvisoryCouncilandtheIFRSInterpretationsCommittee.國際財務(wù)報告準(zhǔn)則基金會是一個獨立組織，設(shè)有兩個主要機構(gòu)，受托人和IASB，以及國際財務(wù)報告準(zhǔn)則咨詢委員會和國際財務(wù)報告準(zhǔn)則解釋委員會。2.TheIFRSFoundationTrusteesappointtheIASBmembers,exerciseoversightandraisethefundsneeded,buttheIASBhasresponsibilityforsettingInternationalFinancialReportingStandards.國際財務(wù)報告準(zhǔn)則基金會受托人任命IASB成員、行使監(jiān)督以及籌集所需資金，但I(xiàn)ASB負(fù)責(zé)制定國際財務(wù)報告準(zhǔn)則。15.1OrganizationofInternationalAccountingStandardsBoardFigure15-1TheIFRSFoundation'sthree-tierstructureNowthereare14membersDisclosurestandardsonclimateandotherESGmatters15.1.1ObjectivesoftheIFRSFoundation/

IASB國際財務(wù)報告準(zhǔn)則基金會/IASB的目標(biāo)15.1OrganizationofInternationalAccountingStandardsBoard1.todevelop,inthepublicinterest,asinglesetofhighquality,understandable,enforceable

andgloballyacceptedfinancialreportingstandardsbaseduponclearlyarticulatedprinciples.Thesestandardsshouldrequirehighquality,transparentandcomparableinformationinfinancialstatementsandotherfinancialreportingtohelpinvestors,otherparticipantsintheworld’scapitalmarketsandotherusersoffinancialinformationmakeeconomicdecisions為公眾利益，制定一套單一的基于明確清晰原則的高質(zhì)量、可理解、可執(zhí)行以及全球認(rèn)可的財務(wù)報告準(zhǔn)則。這些準(zhǔn)則應(yīng)要求財務(wù)報表和其他財務(wù)報告提供高質(zhì)量、透明和可比的信息，以幫助投資者、世界資本市場的其他參與者以及其他財務(wù)信息使用者進(jìn)行經(jīng)濟(jì)決策；15.1OrganizationofInternationalAccountingStandardsBoard2.topromotetheuseandrigorousapplicationofthosestandards促進(jìn)上述準(zhǔn)則的使用和嚴(yán)格應(yīng)用;3.infulfillingtheobjectivesassociatedwith(1)and(2),totakeaccountof,asappropriate,theneedsofarangeofsizesandtypesofentitiesindiverseeconomicsettings;and在實現(xiàn)與(1)和(2)有關(guān)的目標(biāo)時，酌情考慮不同經(jīng)濟(jì)環(huán)境下各種規(guī)模和類型報告主體的需要；以及4.topromoteandfacilitateadoptionofIFRSs,beingthestandardsandinterpretationsissuedbytheIASB,throughtheconvergenceofnationalaccountingstandardsandIFRSs.通過各國會計準(zhǔn)則和國際財務(wù)報告準(zhǔn)則的趨同，促進(jìn)國際財務(wù)報告準(zhǔn)則，即IASB發(fā)布的準(zhǔn)則和解釋公告的采用。15.1.1ObjectivesoftheIFRSFoundation/

IASB 15.1.2DevelopmentofanIFRS國際財務(wù)報告準(zhǔn)則的制定

TheIASBfollowsarigorousopendueprocessinsettingaccountingstandards.IASB在制定會計準(zhǔn)則時遵循嚴(yán)格公開的應(yīng)循程序。Researchprogramme研究計劃Developingaproposalforpublication公布建議草案Redeliberationsandfinalization重新審議并最終審定Post-implementationreviews實施后再審核15.1OrganizationofInternationalAccountingStandardsBoard15.1.2DevelopmentofanIFRS ThepublicationofadiscussionpaperrequiresasimplemajorityofIASBmembersbywayofballot.發(fā)布討論稿需要IASB委員以投票方式簡單多數(shù)通過。Theexposuredraftisissued(requiringtheapprovalof9outof14

appointedmembers,or8outof13orfewermembers)forpublicconsultation.發(fā)布征求意見稿(須經(jīng)IASB14名委員中的9名，或者13名或以下委員中的8名贊成)。Insomecases,theIASBmaydecidetore-exposeproposalsbeforeproceedingtoafinalizedpronouncement.在某些情況下，IASB可能會決定在最終公告之前再次就草案征求意見。ThefinalstandardforballotingandvotingonbytheBoardrequirestheapprovalof9outof14

appointedmembers,or8outof13orfewermembers.IASB就最終準(zhǔn)則進(jìn)行投票和表決，需要14名委員中的9名，或者13名或以下委員中的8名贊成。15.1OrganizationofInternationalAccountingStandardsBoard15.1.3UseandApplicationofIFRSs國際財務(wù)報告準(zhǔn)則的作用及應(yīng)用

NeithertheIASBnortheaccountancyprofessionhasthepowertoenforcecompliancewithIFRSs.無論是IASB還是會計行業(yè)組織都沒有權(quán)力強制要求執(zhí)行國際財務(wù)報告準(zhǔn)則。However,mostcountriesofeconomicimportance

requireorpermituseofIFRSsfordomesticreportingbytheirlistedcompaniesinconsolidatedfinancialstatements.然而，大多數(shù)具有經(jīng)濟(jì)重要性的國家都要求或允許其上市公司在國內(nèi)報告的合并財務(wù)報表中使用國際財務(wù)報告準(zhǔn)則。OthercountriesensurethatthereisminimumdifferencebetweentheirnationalstandardsandIFRSs.其他國家則確保本國會計準(zhǔn)則與國際財務(wù)報告準(zhǔn)則之間只存在很小的差異。15.1OrganizationofInternationalAccountingStandardsBoard15.2.1PurposeoftheFramework財務(wù)報告概念框架的目的

15.2ConceptualFrameworkforFinancialReporting財務(wù)報告概念框架AssisttheIASBinthedevelopmentoffutureIFRSsandinitsreviewofexistingIASs協(xié)助IASB制定新的國際財務(wù)報告準(zhǔn)則和審查現(xiàn)有的國際會計準(zhǔn)則；AssisttheIASBinpromotingharmonizationofregulations,accountingstandardsandproceduresrelatingtothepresentationoffinancialstatementsbyprovidingabasisforreducingthenumberofalternativeaccountingtreatmentspermittedbyIASs為協(xié)助IASB減少國際會計準(zhǔn)則所允許的備選會計處理方法提供基礎(chǔ)，以促進(jìn)與財務(wù)報表列報有關(guān)的規(guī)則、會計準(zhǔn)則和程序的協(xié)調(diào)；Assistnationalstandardsettingbodiesindevelopingnationalstandards協(xié)助各國準(zhǔn)則制定機構(gòu)制定本國會計準(zhǔn)則；15.2.1PurposeoftheFramework

15.2ConceptualFrameworkforFinancialReportingAssistpreparersoffinancialstatementsinapplyingIFRSsandindealingwithtopicsthathaveyettoformthesubjectofanIFRS協(xié)助財務(wù)報表編制人員運用國際財務(wù)報告準(zhǔn)則，處理國際財務(wù)報告準(zhǔn)則尚未解決的問題；AssistauditorsinforminganopinionastowhetherfinancialstatementsconformwithIFRSs協(xié)助審計人員對財務(wù)報表是否符合國際財務(wù)報告準(zhǔn)則形成意見；AssistusersoffinancialstatementsininterpretingtheinformationcontainedinfinancialstatementspreparedinconformitywithIFRSs協(xié)助財務(wù)報表使用者解釋根據(jù)國際財務(wù)報告準(zhǔn)則編制的財務(wù)報表中的信息；ProvidethosewhoareinterestedintheworkofIASBwithinformationaboutitsapproachtotheformulationofIFRSs.向那些對IASB的工作感興趣的人提供其制定國際財務(wù)報告準(zhǔn)則方法的相關(guān)信息。15.2.2ScopeoftheFramework財務(wù)報告概念框架的范圍

The2018ConceptualFrameworkisstructuredintoanintroductoryexplanationonthestatusandpurposeoftheConceptualFramework,eightchaptersandaglossary財務(wù)報告概念框架（2018）包括有關(guān)概念框架的現(xiàn)狀和目的的介紹性說明、八章（如下）和術(shù)語表:theobjectiveofgeneralpurposefinancialreporting通用財務(wù)報告的目標(biāo)qualitativecharacteristicsofusefulfinancialinformation有用財務(wù)信息的質(zhì)量特征financialstatementsandthereportingentity財務(wù)報表和報告實體theelementsoffinancialstatements財務(wù)報表要素recognitionandderecognition確認(rèn)和終止確認(rèn)Measurement計量presentationanddisclosure列報和披露conceptsofcapitalandcapitalmaintenance.資本和資本保全的概念。15.2ConceptualFrameworkforFinancialReporting15.2.3ConceptsofCapitalandCapitalMaintenance資本和資本保全的概念

Conceptoffinancial

capitalmaintenance財務(wù)資本保全aprofitisearnedonlyifthefinancialormoneyamountofthenetassetsattheendofaperiodexceedsthefinancialormoneyamountofnetassetsatthebeginningoftheperiod.只有當(dāng)期末凈資產(chǎn)的財務(wù)或貨幣金額超過期初凈資產(chǎn)的財務(wù)或貨幣金額時，才能獲得利潤。Conceptofphysicalcapitalmaintenance實物資本保全aprofitisearnedonlyifthephysicalproductivecapacityofthebusinessattheendoftheperiodexceedsthephysicalproductivecapacityatthebeginningoftheperiod.只有當(dāng)企業(yè)在期末的實際生產(chǎn)能力超過期初的實際生產(chǎn)能力時，才能獲得利潤。Thephysicalcapitalmaintenanceconceptrequirestheadoptionofthecurrentcostbasisofmeasurement.實物資本保全概念要求采用現(xiàn)行成本計量基礎(chǔ)。15.2ConceptualFrameworkforFinancialReporting15.3.1AgreementbetweenIOSCOandIASC

/IFRSFoundationIOSCO與IASC/IFRSFoundation的協(xié)議

15.3CoreStandardsbyInternationalAccountingStandardsCommittee國際會計準(zhǔn)則委員會制定的核心準(zhǔn)則TheIASCadoptedaworkplantoproduceacomprehensivecoresetofhigh-qualitystandards.IASC通過了一項工作計劃，制定一套全面的高質(zhì)量核心準(zhǔn)則。InJuly1995,theIOSCOTechnicalCommitteestateditsagreementwiththeworkplan.

1995年7月，IOSCO技術(shù)委員會表示同意這項工作計劃。CompletionofcomprehensivecorestandardsthatareacceptabletotheTechnicalCommitteewillallowtheTechnicalCommitteetorecommend

endorsementofIASforcross-bordercapitalraisingandlistingpurposesinallglobalmarkets.完成技術(shù)委員會認(rèn)可的全面核心準(zhǔn)則，技術(shù)委員會就能夠?qū)H會計準(zhǔn)則推薦用于全球所有市場中的跨境籌資和上市。InSeptember2013,IOSCOandtheIFRSFoundationannouncedagreementonasetofprotocolstoimproveconsistencyintheimplementationofIFRS.2013年9月，IOSCO和IFRSFoundation宣布達(dá)成一套協(xié)議，以提高國際財務(wù)報告準(zhǔn)則實施中的一致性。15.3.2CompletionofCoreStandards核心準(zhǔn)則的完成15.3CoreStandardsbyInternationalAccountingStandardsCommitteeTable15-1IOSCOCoreStandardsandCorrespondingIFRS(includingIAS)Generalitems一般項目Incomestatementitems利潤表項目Statementoffinancialpositionitems財務(wù)狀況表項目Statementofcashflows現(xiàn)金流量表Otherstandards其他準(zhǔn)則

15.4.1Workingtowardsasinglesetofglobalstandards建立一套單一的全球準(zhǔn)則15.4IFRSsandUSGAAP國際財務(wù)報告準(zhǔn)則和美國公認(rèn)會計原則In2002,aspartoftheNorwalkAgreement,theBoardsissuedaMemorandumofUnderstanding(MOU)formalizingtheircommitmenttomakingtheirexistingfinancialreportingstandardsfullycompatibleassoonaspracticable,andcoordinatingtheirfutureworkprogrammestoensurethat,onceachieved,compatibilityismaintained.2002年，作為《諾沃克協(xié)議》的一部分，IASB和FASB發(fā)布了一份諒解備忘錄，正式承諾在切實可行的情況下，盡快使雙方現(xiàn)有財務(wù)報告準(zhǔn)則完全兼容，并協(xié)調(diào)雙方未來的工作計劃，以確保一旦完成，就能保持雙方準(zhǔn)則的兼容性。15.4.1WorkingtowardsasinglesetofglobalstandardsInNovember2007,theSECvotedtoallowforeignissuerstosubmitfinancialstatementspreparedusingIFRSsasissuedbytheIASBwithouthavingtoincludeareconciliationtotheIFRSfigurestoUSGAAP.2007年11月，美國證券交易委員會投票決定，允許外國發(fā)行人提交采用IASB發(fā)布的國際財務(wù)報告準(zhǔn)則編制的財務(wù)報表，而無需補充由國際財務(wù)報告準(zhǔn)則調(diào)整到美國公認(rèn)會計原則的差異調(diào)節(jié)表。InNovember2008,theSECissuedso-calledIFRSRoadmap

andasubsequentReleaseinFebruary2010.

2008年11月，美國證券交易委員會發(fā)布了所謂的IFRS路線圖，并于2010年2月發(fā)布了后續(xù)版本。15.4IFRSsandUSGAAP15.4.2EffortstoConvergeIFRSsandUSGAAP致力于國際財務(wù)報告準(zhǔn)則與美國公認(rèn)會計原則趨同15.4IFRSsandUSGAAP1.InupdatingtheMOU(2008),theBoardsnotedthatthemajorjointprojectswilltakeaccountoftheongoingworktoimproveandconvergetheirrespectiveConceptualFrameworks.IASB和FASB在更新諒解備忘錄（2008）時指出，主要的聯(lián)合項目將考慮到正在進(jìn)行的工作，以改進(jìn)各自的概念框架實現(xiàn)趨同。2.InJune2010,theIASBandFASBmodifiedtheirconvergencestrategy.TheIASBissuedamodifiedworkplanthatprioritizescertainprojectssuchasfinancialinstruments,revenuerecognitionandleases,etc.

2010年6月，IASB和FASB修改了它們的趨同策略。IASB發(fā)布了修改后的工作計劃，將金融工具、收入確認(rèn)和租賃等項目列為優(yōu)先項目。15.4.2EffortstoConvergeIFRSsandUSGAAPManyarguethatUSGAAPshouldremaincustomizedtofitthestringentlegalandregulatoryrequirementsoftheU.S.businessenvironment.Anotherargumentisthatcompetitionbetweenalternativestandard-settingregimesishealthyandcanleadtoimprovedstandards.Asaresult,fullconvergencewillnotbeachievedintheforeseeablefuture.

許多人認(rèn)為，美國公認(rèn)會計原則應(yīng)保持定制化，以適應(yīng)美國商業(yè)環(huán)境嚴(yán)格的法律和監(jiān)管要求。另一種觀點是，不同準(zhǔn)則制定機制之間的競爭是有益的，能夠帶來準(zhǔn)則的改進(jìn)。因此，在可預(yù)見的將來，完全趨同無法實現(xiàn)。15.4IFRSsandUSGAAPWhileitappearslikelythattheIASBandFASBwillcontinuetoworktogethertoconvergewherepossible,somedifferencesbetweenIFRSsandUSGAAPwillremain.TheSECdoesnotpermititsdomestic

issuerstouseIFRSStandardsinpreparingtheirfinancialstatements;rather,itrequiresthemtouseUSGAAP.IASB和FASB似乎將繼續(xù)在可能的情況下共同努力實現(xiàn)會計準(zhǔn)則的趨同，但兩者準(zhǔn)則之間的一些差異仍將存在。SEC不允許其國內(nèi)發(fā)行人使用國際財務(wù)報告準(zhǔn)則編制財務(wù)報表，而是要求他們使用美國公認(rèn)會計原則。SpecialAccountingTreatmentsinMultinationalCorporations

跨國公司的特殊業(yè)務(wù)會計處理InternationalAccounting國際會計

ForeignCurrencyTransactionsandTranslations

外幣交易與外幣財務(wù)報表折算ForeignCurrencyTransactions外幣交易ForeignCurrencyTranslations外幣財務(wù)報表折算BusinessCombinationandConsolidatedFinancialStatements

企業(yè)合并與合并財務(wù)報表BusinessCombination企業(yè)合并Goodwill

商譽NegativeGoodwill

負(fù)商譽ConsolidatedFinancialStatements合并財務(wù)報表EntityConceptandProprietaryConcept實體理論和業(yè)主理論ConsolidationofStatementofFinancialPosition財務(wù)狀況表合并IncomeStatementConsolidation利潤表合并SpecialAccountingTreatmentsinMultinationalCorporations跨國公司的特殊業(yè)務(wù)會計處理16.1.1ForeignCurrencyTransactions外幣交易16.1ForeignCurrencyTransactionsandTranslations外幣交易與外幣財務(wù)報表折算DefinedinIAS21functionalcurrencyisthecurrencyoftheprimaryeconomicenvironmentinwhichtheentityoperates.IAS21中界定的功能貨幣指企業(yè)經(jīng)營所處的主要經(jīng)濟(jì)環(huán)境中的貨幣。Foreigncurrencyisthecurrencyotherthanthefunctionalcurrencyoftheentity.外幣是企業(yè)功能貨幣以外的貨幣。16.1.1ForeignCurrencyTransactions16.1ForeignCurrencyTransactionsandTranslationsInitialrecognition初始確認(rèn)Monetaryitems貨幣性項目:ateachreportingdate

每個報告日Translatedusingthespotexchangeratebetweenthefunctionalcurrencyandtheforeigncurrencyatthedateoftransaction使用交易發(fā)生日的功能貨幣與外幣之間的即期匯率進(jìn)行折算Translatedusingtheclosingrate;exchangedifferencesshouldbeimmediatelyrecognizedinprofitorlossaswellasonthesettlementofmonetaryitems使用期末匯率進(jìn)行折算；匯兌差額應(yīng)立即確認(rèn)為損益，貨幣性項目結(jié)算時產(chǎn)生的匯兌差額也一并確認(rèn)為損益16.1.1ForeignCurrencyTransactionsOnNovember120×1WashingCompanypurchasedinventoryfromFrancCompanyandtheinvoicewasdenominatedinfrancswithapurchasepriceof50000francs.Atthetimeofpurchase,theexchangeratewas5francsperUS$.Washingwouldmakethejournalentry:20×1年11月1日Washing公司向Franc公司采購存貨，發(fā)票以francs計價，購貨價格為50000francs。在購買時，匯率是5francs兌1US$。Washing公司編制會計分錄：Inventory$10000Accountspayable(franc)$10000IfthetermscallforpaymentoftheliabilityonFebruary120×2,thespotrateforthatdayis4.7francsperUS$.Washingwouldmakethejournalentry:如果交易條款要求在20×2年2月1日支付貨款，當(dāng)日的即期匯率是4.7francs兌1US$。Washing公司編制會計分錄：Accountspayable(franc)$10000Exchangeloss638Cash$1063816.1ForeignCurrencyTransactionsandTranslations16.1.1ForeignCurrencyTransactionsSupposeWashing’saccountingperiodendsonDecember31andtheexchangerateonDecember3120×1is4.8francsperUS$.Washingwouldmakethejournalentry:假設(shè)Washing公司的會計期間在12月31日結(jié)束，20×1年12月31日的匯率是4.8francs兌1US$。Washing公司編制會計分錄：Exchangeloss$417Accountspayable(franc)$417ThenonFebruary120×2Washingwouldmakethejournalentry:在20×2年2月1日Washing公司編制會計分錄：Accountspayable(franc)$10417Exchangeloss221Cash$1063816.1ForeignCurrencyTransactionsandTranslations16.1.2ForeignCurrencyTranslations外幣財務(wù)報表折算Translation折算Conversion兌換Expressingamountsdominatedormeasuredinonecurrencyintermsofanothercurrency用另一種貨幣表示以一種貨幣計價或計量的金額Physicalexchangeofonecurrencyforanother;accountabletransaction一種貨幣與另一種貨幣的實際交換；附有單據(jù)證明的交易16.1ForeignCurrencyTransactionsandTranslations16.1.2ForeignCurrencyTranslations

Typesoftranslationmethods:Singleratemethod單一匯率法currentorclosingrate現(xiàn)行或期末匯率Multipleratemethod多種匯率法combiningthecurrentandhistoricalrates綜合現(xiàn)行匯率和歷史匯率

current-noncurrentmethod流動與非流動性項目法monetary-nonmonetarymethod貨幣與非貨幣性項目法temporalmethod時態(tài)法Forforeigncurrencyassetsandliabilities外幣資產(chǎn)和負(fù)債16.1ForeignCurrencyTransactionsandTranslations16.1.2ForeignCurrencyTranslations

IAS21appliesthecurrentratemethodAssetsandliabilitiestranslatedattheclosingrateatthedateofthatstatement.資產(chǎn)負(fù)債表中的資產(chǎn)和負(fù)債項目，采用資產(chǎn)負(fù)債表日的期末匯率折算。Sharecapitalandpre-acquisitionretainedearningsaretranslatedatthehistoricalrate,i.e.theratewhentheinvestingcompanyacquireditsinterest.股本和并購前留存收益采用歷史匯率，即投資方取得權(quán)益時的即期匯率折算。Incomeandexpensestranslatedatexchangeratesatthedatesofthetransactions.Forpracticalreasons,anaverageratefortheperiodcanbeused.利潤表中的收入和費用項目，采用交易發(fā)生日的即期匯率折算。由于現(xiàn)實原因，也可以采用當(dāng)期平均匯率折算。Allresultingexchangedifferencesrecognizedasaseparatecomponentofequity.經(jīng)上述折算產(chǎn)生的報表折算差額，在所有者權(quán)益項目中單獨列示。16.1ForeignCurrencyTransactionsandTranslations16.1.2ForeignCurrencyTranslations

AssumeACompany(￡)purchasedBCompany(US$)onJanuary120X2for$50000.Onthedate,theexchangeratefor$1was￡0.25,sotheacquisitionpricewasequivalentto￡12500.OnDecember3120X2,thefollowingtrialbalanceforBisavailable.Thecurrentrateis￡0.28,andtheaverageratefortheyearwas￡0.27.Dividendsweredeclaredandpaidwhentheexchangeratewas￡0.275.假設(shè)20X2年1月1日A公司(￡)支付$50000收購了B公司(US$)。當(dāng)日，匯率是$1兌￡0.25，所以收購價格相當(dāng)于￡12500。20X2年12月31日B公司的試算平衡表如下?，F(xiàn)行匯率是￡0.28，當(dāng)年平均匯率是￡0.27。股利宣告和支付時的匯率是￡0.275。SeeTable16-1SeeTable16-2forthetranslationprocess16.1ForeignCurrencyTransactionsandTranslations16.2.1BusinessCombination企業(yè)合并16.2BusinessCombinationandConsolidatedFinancialStatements企業(yè)合并與合并財務(wù)報表BusinesscombinationBringingtogetherofseparateentitiesorbusinessesintooneopen

reportingentity將單獨的實體或業(yè)務(wù)組合成一個開放型的報告主體（企業(yè)集團(tuán)）IFRS3Usingtheacquisitionmethod購買法(alsocalledthepurchasemethod)16.2.2Goodwill商譽16.2BusinessCombinationandConsolidatedFinancialStatementsConceptually,goodwillrepresentsthefutureeconomicbenefitsarisingfromtheotherassetsacquiredinabusinesscombinationthatarenotindividuallyidentifiedandseparatelyrecognized.理論上，商譽代表在企業(yè)合并中取得的其他資產(chǎn)所產(chǎn)生的未來經(jīng)濟(jì)效益，而這些資產(chǎn)并沒有被逐項辨認(rèn)和單獨確認(rèn)。Onlyrecordedwhenanentirebusinessispurchased.只有當(dāng)整個企業(yè)被收購時才會確認(rèn)。Goodwillismeasuredastheexcessof...

costofthepurchaseover

thefairvalueoftheidentifiablenetassetspurchased.收購成本超過所取得的可辨認(rèn)凈資產(chǎn)公允價值的差額Internallycreatedgoodwillshouldnotbecapitalized.內(nèi)部自創(chuàng)的商譽不予資本化。16.2.3NegativeGoodwill負(fù)商譽Goodwillconsideredtohaveanindefinitelife.商譽使用壽命不確定Shouldnotbeamortized.商譽不攤銷Onlyadjustcarryingvaluewhengoodwillisimpaired.商譽只在減值時才調(diào)整賬面價值Purchasepricelessthanthefairvalueofnetassetsacquired.收購價格低于所取得的可辨認(rèn)凈資產(chǎn)公允價值A(chǔ)mountisrecordedasagainbythepurchaser.負(fù)商譽確認(rèn)為收購方的一項利得。16.2.2Goodwill16.2BusinessCombinationandConsolidatedFinancialStatements16.2.4ConsolidatedFinancialStatements合并財務(wù)報表Althougheverycompanyinagroupisaseparateentityfromthelegalpointofview,fromtheeconomicpointofviewseveralcompaniesmaynotbeseparateatall.雖然從法律的角度看，集團(tuán)中的每家公司都是獨立的實體，但是從經(jīng)濟(jì)的角度看，這些公司并不是獨立的。Thebestwayofshowingtheresultsofagroupistoimaginethatallthetransactionsofthegrouphadbeencarriedoutbyasingleequivalentcompany.反映一個集團(tuán)的經(jīng)營成果的最好方法是假設(shè)集團(tuán)的所有交易都是由一個單一的同等公司進(jìn)行的。IFRS10Fromtheindividualcompanies’financialstatemen