国际财务报告准则实务指引（中英文对照） 下载 mobi epub pdf 电子书 2024

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内容简介

　　当今的金融市场不分国界。一方面，投资者满世界寻找投资机会，另一方面，公司到处寻找成本低的资金。因此，建立——套全球性的会计准则对于提供相关、可靠以及在各国间能够实现可比性的财务信息是非常必要的。国际财务报告准则致力于在全球范围内实现金融市场的透明化、问责性和高效率。在国际财务报告准则基金会最近的一项调查中，全球94％的国家（或地区）已公开承诺将国际财务报告准则作为一套全球性会计准则使用，83％的国家（或地区）已经要求所有或大多数上市公司采用国际财务报告准则，其余国家（或地区）大多数也允许采用这套准则。
　　中华人民共和国财政部继续把企业会计准则与国际财务报告准则的趋同作为主要工作。

目录

第二十四章 合并财务报表
第二十八章 合营安排

精彩书摘

　　《国际财务报告准则实务指引（中英文对照）》：
　　24.122 When applying these requirements in practice， questions arise when the ring fence around the assets and liabilities in the silo is not absolute but may be breached upon the occurrence of a contingent event.Where such breaches could occur only in improbable scenarios that have no commercial substance， the words "in substance" in paragraph B77 of appendix B to IFRS 10， in our view， indicate that substance should be emphasised over form， and the silo will nevertheless be a 'deemed separate entity' under IFRS 10. However， the words "if and only if" and "only source of payment" in paragraph B77 of appendix B to IFRS 10， also suggest a very high hurdle for regarding a breach as having no commercial substance.An event with a low likelihood may have commercial substance if it is introduced for a genuine purpose. This would be indicated if the presence of that clause was due to a factor that investors considered in making investment decisions.This is an area where judgement may be required based on the particular facts and circumstances.
　　24.123 An investor in a silo should identify the activities that significantly impact the silo's returns and how those activities are directed in order to assess whether the investor has control of the silo. Control is determined by power， returns and the ability to vary the returns of the silo.Therefore， in its assessment of control， an investor would consider the relevant activities of only the silo rather than those of the wider legal entity of which the silo is a part. （IFRS 10 App B para B79 ） . If it is concluded that the mvestor has control then it should consolidate the silo.The other investors in the entity will then need to exclude that portion of the investee in their own assessment of control. （IFRS 10 App B para B79）.
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