企業(yè)會(huì)計(jì)準(zhǔn)則第30號(hào):《財(cái)務(wù)報(bào)表的列報(bào)》國內(nèi)外的異同點(diǎn)

財(cái)務(wù)報(bào)表是企業(yè)經(jīng)營、投資、融資情況的呈現(xiàn)，為會(huì)計(jì)信息提供者和會(huì)計(jì)信息需求者架起了橋梁，在會(huì)計(jì)中起著至關(guān)重要的作用。《企業(yè)會(huì)計(jì)準(zhǔn)則第30號(hào)——財(cái)務(wù)報(bào)表列報(bào)》對(duì)財(cái)務(wù)報(bào)表列報(bào)進(jìn)行了詳細(xì)的規(guī)范，與國際會(huì)計(jì)準(zhǔn)則第1號(hào)持續(xù)趨同。下面我們就二者之間的異同做一些比較。>>查看《企業(yè)會(huì)計(jì)準(zhǔn)則第30號(hào)》

首先我們先了解一下IAS 1準(zhǔn)則的具體內(nèi)容：

IAS 1 Presentation of Financial Statements as issued at 1 January 2011. Includes IFRSs with an effective date after 1 January 2011 but not the IFRSs they will replace.  

國際會(huì)計(jì)準(zhǔn)則第1號(hào)——財(cái)務(wù)報(bào)表的列報(bào) 截至2011年1月1日發(fā)布。包括生效日在2011年1月1日以后的準(zhǔn)則，但不包括其將要取代的準(zhǔn)則。

This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards.

本摘要由國際財(cái)務(wù)報(bào)告準(zhǔn)則基金會(huì)職員編制，未經(jīng)國際會(huì)計(jì)準(zhǔn)則理事會(huì)正式批準(zhǔn)。涉及相關(guān)要求必須遵照《國際財(cái)務(wù)報(bào)告準(zhǔn)則》。  

This Standard prescribes the basis for presentation of general purpose financial statements to ensure comparability both with the entity’s financial statements of previous periods and with the financial statements of other entities. It sets out overall requirements for the presentation of financial statements, guidelines for their structure and minimum requirements for their content.

本準(zhǔn)則闡述了通用財(cái)務(wù)報(bào)表列報(bào)的基礎(chǔ)，以確保主體自身的財(cái)務(wù)報(bào)表與其前期的財(cái)務(wù)報(bào)表以及其他主體的財(cái)務(wù)報(bào)表相互可比。本準(zhǔn)則提出了財(cái)務(wù)報(bào)表列報(bào)的總體要求，提供了有關(guān)財(cái)務(wù)報(bào)表結(jié)構(gòu)的指引，還提出了財(cái)務(wù)報(bào)表內(nèi)容的至低要求。  

A complete set of financial statements comprises:  

(a) a statement of financial position as at the end of the period;

(b) a statement of comprehensive income for the period;

(c) a statement of changes in equity for the period;

(d) a statement of cash flows for the period;  

(e) notes, comprising a summary of significant accounting policies and other explanatory information; and

(f) a statement of financial position as at the beginning of the earliest comparative period when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements.

一套完整的財(cái)務(wù)報(bào)表包括：

（1） 當(dāng)期期末財(cái)務(wù)狀況表；

（2） 當(dāng)期綜合收益表；

（3） 當(dāng)期權(quán)益變動(dòng)表；

（4） 當(dāng)期現(xiàn)金流量表；

（5） 附注，包括重大會(huì)計(jì)政策概述和其他說明性信息；以及

（6） 主體追溯采用會(huì)計(jì)政策、追溯重述或重分類其財(cái)務(wù)報(bào)表項(xiàng)目時(shí)至早可比期間的期初財(cái)務(wù)狀況表。  

An entity whose financial statements comply with IFRSs shall make an explicit and unreserved statement of such compliance in the notes. An entity shall not describe financial statements as complying with IFRSs unless they comply with all the requirements of IFRSs. The application of IFRSs, with additional disclosure when necessary, is presumed to result in financial statements that achieve a fair presentation.

根據(jù)國際財(cái)務(wù)報(bào)告準(zhǔn)則編制財(cái)務(wù)報(bào)表的主體應(yīng)在附注中明確、無保留的披露這一事實(shí)。只有當(dāng)財(cái)務(wù)報(bào)表遵循了國際財(cái)務(wù)報(bào)告準(zhǔn)則的全部要求時(shí)，主體才可將該財(cái)務(wù)報(bào)表描述為遵循了國際財(cái)務(wù)報(bào)告準(zhǔn)則。采用國際財(cái)務(wù)報(bào)告準(zhǔn)則，并在必要時(shí)提供額外披露，則被認(rèn)為將達(dá)到財(cái)務(wù)報(bào)表的公允列報(bào)。  

When preparing financial statements, management shall make an assessment of an entity’s ability to continue as a going concern. An entity shall prepare financial statements on a going concern basis unless management either intends to liquidate the entity or to cease trading, or has no realistic alternative but to do so. When management is aware, in making its assessment, of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern, the entity shall disclose those uncertainties.

在編制財(cái)務(wù)報(bào)表時(shí)，管理層應(yīng)當(dāng)對(duì)主體的持續(xù)經(jīng)營能力進(jìn)行評(píng)估。除非管理層意圖清算主體，或打算終止經(jīng)營，或別無選擇，否則主體應(yīng)以持續(xù)經(jīng)營為基礎(chǔ)編制財(cái)務(wù)報(bào)表。管理層在進(jìn)行評(píng)估時(shí)，當(dāng)意識(shí)到某些事項(xiàng)或情況的高度不確定性可能導(dǎo)致主體的持續(xù)經(jīng)營能力存在重大疑慮時(shí)，主體應(yīng)當(dāng)披露這些不確定因素。  

An entity shall present separately each material class of similar items. An entity shall present separately items of a dissimilar nature or function unless they are immaterial. An entity shall not offset assets and liabilities or income and expenses, unless required or permitted by an IFRS. An entity shall present a complete set of financial statements (including comparative information) at least annually.

主體應(yīng)當(dāng)單獨(dú)列報(bào)類似項(xiàng)目的每一個(gè)重大等級(jí)。主體應(yīng)當(dāng)單獨(dú)列報(bào)不同性質(zhì)或功能的項(xiàng)目，除非這些項(xiàng)目不重要。除非某項(xiàng)國際財(cái)務(wù)報(bào)告準(zhǔn)則要求或允許，否則主體不能將資產(chǎn)和負(fù)債、收入和費(fèi)用相互抵銷。主體應(yīng)至少每年度列報(bào)一套完整的財(cái)務(wù)報(bào)表（包括比較信息）。  

Except when IFRSs permit or require otherwise, an entity shall disclose comparative information in respect of the previous period for all amounts reported in the current period’s financial statements. An entity shall include comparative information for narrative and descriptive information when it is relevant to an understanding of the current period’s financial statements.

除非國際財(cái)務(wù)報(bào)告準(zhǔn)則允許或另有要求，否則主體應(yīng)當(dāng)披露當(dāng)期財(cái)務(wù)報(bào)表中報(bào)告的所有金額的前期比較信息。當(dāng)比較信息與理解當(dāng)期財(cái)務(wù)報(bào)表相關(guān)時(shí)，應(yīng)包括在敘述性和說明性信息中。   When the entity changes the presentation or classification of items in its financial statements, the entity shall reclassify comparative amounts unless reclassification is impracticable. An entity shall clearly identify the financial statements and distinguish them from other information in the same published document.

當(dāng)主體改變其財(cái)務(wù)報(bào)表項(xiàng)目的列報(bào)或分類時(shí)，應(yīng)當(dāng)對(duì)比較金額重新分類，除非重新分類是不切實(shí)可行的。主體應(yīng)當(dāng)明確認(rèn)定財(cái)務(wù)報(bào)表，并且將其與同一公開文件中的其他信息相區(qū)分。

IAS 1 requires an entity to present, in a statement of changes in equity, all owner changes in equity. All nonowner changes in equity (ie comprehensive income) are required to be presented in one statement of comprehensive income or in two statements (a separate income statement and a statement of comprehensive income). Components of comprehensive income are not permitted to be presented in the statement of changes in equity. An entity shall recognise all items of income and expense in a period in profit or loss unless an IFRS requires or permits otherwise.

《國際會(huì)計(jì)準(zhǔn)則第1號(hào)》要求，主體應(yīng)在權(quán)益變動(dòng)表中列示全部所有者權(quán)益的變動(dòng)。全部的非所有者的權(quán)益變動(dòng)（即綜合收益）要求列示在一張綜合收益表或兩張報(bào)表中（一張單獨(dú)的收益表和一張綜合收益表）。綜合收益的組成部分不允許列示在權(quán)益變動(dòng)表中。主體應(yīng)當(dāng)在損益中確認(rèn)當(dāng)期內(nèi)的所有收益和費(fèi)用項(xiàng)目，除非某項(xiàng)國際財(cái)務(wù)報(bào)告準(zhǔn)則另有要求或允許。

The notes shall:

(a) present information about the basis of preparation of the financial statements and the specific accounting policies used in accordance with paragraphs 117–124;  

(b) disclose the information required by IFRSs that is not presented elsewhere in the financial statements; and

(c) provide information that is not presented elsewhere in the financial statements, but is relevant to an understanding of any of them.

附注應(yīng)當(dāng)：

（1） 提供關(guān)于財(cái)務(wù)報(bào)表的編制基礎(chǔ)以及根據(jù)第117-124段的要求采用的具體會(huì)計(jì)政策的信息；

（2） 披露國際財(cái)務(wù)報(bào)告準(zhǔn)則要求的、但未在財(cái)務(wù)報(bào)表中列報(bào)的信息；以及

（3） 提供未在財(cái)務(wù)報(bào)表中列報(bào)、但對(duì)于理解其內(nèi)容具有相關(guān)性的附加信息。  

An entity shall disclose, in the summary of significant accounting policies or other notes, the judgements, apart from those involving estimations (see paragraph 125), that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

對(duì)于管理層在采用會(huì)計(jì)政策過程中所作出的，對(duì)財(cái)務(wù)報(bào)表中確認(rèn)的金額至具有重大影響的判斷（涉及的估計(jì)除外，參見第125段），主體應(yīng)當(dāng)在重大會(huì)計(jì)政策概述或其他附注中進(jìn)行披露。  

An entity shall disclose information about the assumptions it makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

主體應(yīng)當(dāng)披露對(duì)未來所作假設(shè)的相關(guān)信息，以及報(bào)告期末不確定性估計(jì)的其他重要來源，這對(duì)導(dǎo)致下一財(cái)務(wù)年度內(nèi)資產(chǎn)和負(fù)債賬面金額的重要調(diào)整具有重大風(fēng)險(xiǎn)。  

An entity shall disclose information that enables users of its financial statements to evaluate the entity’s objectives, policies and processes for managing capital. An entity shall also provide additional disclosures on puttable financial instruments classified as equity instruments.

主體應(yīng)當(dāng)披露有利于其財(cái)務(wù)報(bào)表使用者評(píng)價(jià)主體資本運(yùn)營的目標(biāo)、政策及程序的信息。主體還應(yīng)當(dāng)提供關(guān)于將可賣回金融工具分類為權(quán)益工具的附加披露。

>>戳此查看新《企業(yè)會(huì)計(jì)準(zhǔn)則第30號(hào)》

與中國會(huì)計(jì)準(zhǔn)則的具體比較：

一、構(gòu)成

中國準(zhǔn)則

財(cái)務(wù)報(bào)表至少應(yīng)當(dāng)包括下列組成部分：

（一）資產(chǎn)負(fù)債表；

（二）利潤表；

（三）現(xiàn)金流量表；

（四）所有者權(quán)益（或股東權(quán)益，下同）變動(dòng)表；

（五）附注。

財(cái)務(wù)報(bào)表上述組成部分具有同等的重要程度。

國際準(zhǔn)則

財(cái)務(wù)報(bào)表包含：

（a）當(dāng)期期末的財(cái)務(wù)狀況表

（b）當(dāng)期的綜合收益表

（c）當(dāng)期的權(quán)益變動(dòng)表

（d）當(dāng)期的現(xiàn)金流量表

（e）附注，包括重大會(huì)計(jì)政策概述和其他說明性注釋

（ea）如 IAS 1.38 和.38A 詳細(xì)說明的的上一期間的比較信息

（f）當(dāng)主體以追溯調(diào)整法應(yīng)用會(huì)計(jì)政策或在財(cái)務(wù)報(bào)表中對(duì)項(xiàng)目進(jìn)行追溯重述時(shí)，或主體根據(jù)IAS 1.40A 至.40D 在財(cái)務(wù)報(bào)表中對(duì)項(xiàng)目進(jìn)行重分類時(shí)的上一期間期初的財(cái)務(wù)狀況表

二、可比性

中國準(zhǔn)則

當(dāng)期財(cái)務(wù)報(bào)表的列報(bào)，至少應(yīng)當(dāng)提供所有列報(bào)項(xiàng)目上一個(gè)可比會(huì)計(jì)期間的比較數(shù)據(jù)，以及與理解當(dāng)期財(cái)務(wù)報(bào)表相關(guān)的說明，但其他會(huì)計(jì)準(zhǔn)則另有規(guī)定的除外。

根據(jù)本準(zhǔn)則第八條的規(guī)定，財(cái)務(wù)報(bào)表的列報(bào)項(xiàng)目發(fā)生變更的，應(yīng)當(dāng)至少對(duì)可比期間的數(shù)據(jù)按照當(dāng)期的列報(bào)要求進(jìn)行調(diào)整，并在附注中披露調(diào)整的原因和性質(zhì)，以及調(diào)整的各項(xiàng)目金額。對(duì)可比數(shù)據(jù)進(jìn)行調(diào)整不切實(shí)可行的，應(yīng)當(dāng)在附注中披露不能調(diào)整的原因。

不切實(shí)可行，是指企業(yè)在作出所有合理努力后仍然無法采用某項(xiàng)會(huì)計(jì)準(zhǔn)則規(guī)定。

國際準(zhǔn)則

除非 IFRS 允許或另外要求，主體應(yīng)披露在當(dāng)期財(cái)務(wù)報(bào)表中報(bào)告的所有金額的前期比較信息。如果敘述性和說明性的比較信息與理解當(dāng)期財(cái)務(wù)報(bào)表有關(guān)，主體應(yīng)將該比較信息納入財(cái)務(wù)報(bào)表中。

主體應(yīng)至少列報(bào)兩份財(cái)務(wù)狀況表、兩份損益及其他綜合收益表、兩份單獨(dú)的損益表（如列報(bào)）、兩份現(xiàn)金流量表和兩份權(quán)益變動(dòng)表，以及相關(guān)的附注。

三、持續(xù)經(jīng)營

中國準(zhǔn)則

企業(yè)如有近期獲利經(jīng)營的歷史且有財(cái)務(wù)資源支持，則通常表明以持續(xù)經(jīng)營為基礎(chǔ)編制財(cái)務(wù)報(bào)表是合理的。

企業(yè)正式?jīng)Q定或被迫在當(dāng)期或?qū)⒃谙乱粋€(gè)會(huì)計(jì)期間進(jìn)行清算或停止?fàn)I業(yè)的，則表明以持續(xù)經(jīng)營為基礎(chǔ)編制財(cái)務(wù)報(bào)表不再合理。在這種情況下，企業(yè)應(yīng)當(dāng)采用其他基礎(chǔ)編制財(cái)務(wù)報(bào)表，并在附注中聲明財(cái)務(wù)報(bào)表未以持續(xù)經(jīng)營為基礎(chǔ)編制的事實(shí)、披露未以持續(xù)經(jīng)營為基礎(chǔ)編制的原因和財(cái)務(wù)報(bào)表的編制基礎(chǔ)。

在編制財(cái)務(wù)報(bào)表的過程中，企業(yè)管理層應(yīng)當(dāng)利用所有可獲得信息來評(píng)價(jià)企業(yè)自報(bào)告期末起至少12個(gè)月的持續(xù)經(jīng)營能力。

國際準(zhǔn)則

在編制財(cái)務(wù)報(bào)表時(shí)，管理層應(yīng)對(duì)主體的持續(xù)經(jīng)營能力進(jìn)行評(píng)估。除非管理層意圖清算主體，或打算終止經(jīng)營，或別無選擇，否則主體應(yīng)以持續(xù)經(jīng)營為基礎(chǔ)編制財(cái)務(wù)報(bào)表。管理層進(jìn)行評(píng)估時(shí)，當(dāng)意識(shí)到某些事項(xiàng)或情況的高度不確定性可能導(dǎo)致主體的持續(xù)經(jīng)營能力存在重大疑慮時(shí)，主體應(yīng)當(dāng)披露這些不確定因素。當(dāng)一個(gè)企業(yè)沒有以持續(xù)經(jīng)營為基礎(chǔ)編制財(cái)務(wù)報(bào)表時(shí)，它應(yīng)披露這一事實(shí)，并披露財(cái)務(wù)報(bào)表的編制基礎(chǔ)和未被認(rèn)為持續(xù)經(jīng)營的原因。

四、權(quán)責(zé)發(fā)生制

中國準(zhǔn)則

除現(xiàn)金流量表按照收付實(shí)現(xiàn)制原則編制外，企業(yè)應(yīng)當(dāng)按照權(quán)責(zé)發(fā)生制原則編制財(cái)務(wù)報(bào)表。

國際準(zhǔn)則

除現(xiàn)金流量表按照收付實(shí)現(xiàn)制原則編制外，企業(yè)應(yīng)當(dāng)按照權(quán)責(zé)發(fā)生制原則編制財(cái)務(wù)報(bào)表。

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