國際財務報告準則實務指引（中英文對照） 下載 mobi epub pdf 電子書 2024

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內容簡介

　　當今的金融市場不分國界。一方麵，投資者滿世界尋找投資機會，另一方麵，公司到處尋找成本低的資金。因此，建立——套全球性的會計準則對於提供相關、可靠以及在各國間能夠實現可比性的財務信息是非常必要的。國際財務報告準則緻力於在全球範圍內實現金融市場的透明化、問責性和高效率。在國際財務報告準則基金會最近的一項調查中，全球94％的國傢（或地區）已公開承諾將國際財務報告準則作為一套全球性會計準則使用，83％的國傢（或地區）已經要求所有或大多數上市公司采用國際財務報告準則，其餘國傢（或地區）大多數也允許采用這套準則。
　　中華人民共和國財政部繼續把企業會計準則與國際財務報告準則的趨同作為主要工作。

目錄

第二十四章 閤並財務報錶
第二十八章 閤營安排

精彩書摘

　　《國際財務報告準則實務指引（中英文對照）》：
　　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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