A practical guide to new IFRSs for 2010国际财务报告准则实务指南 ——2010年的变化2010年6月中英文对照 English with Chinese Translation
ForewordWhen a large number of European companies adopted International Financial Reporting Standards (IFRS) in 2005, those companies had undergone a period of enormous change. To provide a “period of stability,” the IASB therefore made a commitment not to require the adoption of any new standards or major amendments to existing standards before 1 January 2009. There were a number of significant changes in IFRS that took effect in 2009 and we published a practical guide for those new requirements in 2009. This publication is a practical guide to the new IFRS standards and interpretations that will be effective for are now used for public reporting in over 100 countries and territories, with many more expected to follow in the next few years including Japan, Taiwan, Korea, and Canada. By 2011, a clear majority of the largest global companies could be using IFRS. Because of the importance of IFRS for many companies in China and the continued convergence of China Accounting Standards and IFRS, we have included a Chinese translation of this publication for the convenience of our readers. We hope this publication will help practitioners obtain a better understanding of the impact of the accounting changes that will take effect in 2010. 前言当许多欧洲的公司于2005年开始实施国际财务报告准则后，其已经历一段时期的巨大变动。为了提供一段“稳定期”，国际会计准则理事会承诺在2009年1月1日之前不要求实施新准则或对现有准则所作的重大修订。国际财务报告准则有一系列重大变更于2009年生效，所以我们于2009年刊印了针对这些新规定的实务指南。本出版物旨在为将于2010年生效的新国际财务报告准则及新解释公告提供实务指南。截至目前，已有100多个国家和地区的公众公司采用国际财务报告准则编制财务报告，并且在未来的几年里还会有更多的国家和地区加入这一行列，比如日本、台湾、韩国和加拿大。到2011年年底之前，应该会有超过半数的全球性的大公司采用国际财务报告准则进行编报。鉴于国际财务报告准则也会对在中国的许多公司产生影响、以及中国企业会计准则与国际财务报告准则的持续趋同，我们特别在中国编制了中英文对照版本，以便更好的与国内的读者分享普华永道全球的出版物；希望本出版物能够对那些需要执行国际财务报告准则的财会人员有所助益，更容易掌握于2010年生效的会计处理的变化所带来的影响。陈保郎 Baolang Chen会计咨询服务合伙人 Accounting Consulting Services Partner普华永道中天会计师事务所有限公司 PricewaterhouseCoopers Zhong Tian CPAs Limited Company
Contents目录 Page Introduction 21. New and amended standards Consolidations − IFRS 3 (revised) and IAS 27 (revised) 8 Financial instruments • Classification and measurement of financial assets − IFRS 9 32 • Hedging of portions of financial instruments – IAS 39 amendment 40 • Classification of rights issues – IAS 32 amendment 42 Group cash-settled share-based payment transactions − IFRS 2 amendments 44 Related-party disclosures – IAS 24 amendment 48 First-time adoption − IFRS 1 amendment: financial instrument disclosures 52 First-time adoption − IFRS 1 amendment: oil and gas assets and lease classification 542. New and amended interpretations Pre-payments of a minimum funding requirement − IFRIC 14 56 Hedges of a net investment in a foreign operation – IFRIC 16 58 Distributions of non-cash assets to owners – IFRIC 17 60 Transfer of assets from customers – IFRIC 18 62 Extinguishing financial liabilities with equity instruments (‘debt for equity swaps’) – IFRIC 19 643. Annual improvements project 2009 68 页码引言 31. 新准则以及准则修订 合并 —— 国际财务报告准则第3号（修订版）与国际会计准则第27号（修订版） 9 金融工具 • 金融资产的分类与计量 —— 国际财务报告准则第9号 33 • 金融工具的部分套期 —— 对国际会计准则第39号的修改 41 • 配股权的分类 —— 对国际会计准则第32号的修改 43 集团以现金结算的以股份为基础的支付交易 —— 对国际财务报告准则第2号的修改 45 关联方披露 —— 对国际会计准则第24号的修改 49 首次采用 —— 对国际财务报告准则第1号的修改：金融工具披露 53 首次采用 —— 对国际财务报告准则第1号的修改：油气资产以及租赁的分类 552. 新解释公告以及解释公告修订 最低提存资金要求的预付款 —— 国际财务报告解释公告第14号 57 境外经营净投资的套期 —— 国际财务报告解释公告第16号 59 向所有者分配非现金资产 —— 国际财务报告解释公告第17号 61 客户转让的资产 —— 国际财务报告解释公告第18号 63 以权益工具解除金融负债（债转股）—— 国际财务报告解释公告第19号 653. 2009年年度改进项目 69
IntroductionThis publication is a practical guide to the new IFRS standards and interpretations that come into effect in 2010. For three years there was little change to the body of IFRSs since European listed groups were required to apply the standards in 2005. This period of ‘bedding down’ is now over. The Board issued new standards that took effect in 2009; for 2010 there are a number of significant changes that will impact companies. These changes include new standards and interpretations, and amendments to existing revised IAS 27, ‘Consolidated and separate financial statements’, and IFRS 3, ‘Business combinations’, adopt a single consolidation model (the entity model). The revised standards introduce significant changes to the way in which consolidated financial statements are prepared. This has important implications for reported earnings pre- and post-acquisition and for the calculation of goodwill and non-controlling interests (the new name for minority interests); these can now be calculated using a full goodwill or a partial goodwill model. Management will need to consider the accounting for future business combinations carefully before structuring deals, as the way the transaction is undertaken could have a significant accounting 9, ‘Financial instruments’, deals with the classification and measurement of financial assets and is the first part of the IASB’s project to replace IAS 39, ‘Financial instruments: Recognition and measurement’. It applies to 2013 year ends but can be adopted with immediate 16, ‘Hedges of a net investment in a foreign operation’, clarifies two issues on this subject and is unlikely to have a significant impact in practice. IFRIC 17, ‘Distributions of non-cash assets to owners’, requires distributions of assets other than cash made as a dividend to owners to be measured at fair value in the entity making the distribution. IFRIC 18, ‘Transfer of assets from customers’, will impact certain sectors, particularly utilities, as it changes how such assets should be recognised when they are transferred to the entity; it also impacts income 19, ‘Extinguishing financial liabilities with equity instruments’, clarifies the accounting when an entity renegotiates the terms of its debt when the liability is extinguished by the debtor issuing its own 24, ‘Related-party transactions’, removes the requirement for government-related entities to disclose details of all transactions with the government and other government-related entities. It also clarifies and simplifies the definition of a related number of other specific amendments to standards and the IASB’s 2009 annual improvements project have affected many of the standards. Some of the changes address inconsistency in terminology between the standards; others will impact certain entities and hence will need careful | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
引言本出版物为针对自2010年开始生效的新国际财务报告准则和新解释公告的实务指南。自欧洲的上市公司于2005年被要求采用国际财务报告准则后的三年间，准则正文仅有少量的变化。如今这一“播种生根期”(“bedding down”)已经结束。国际会计准则理事会公布了于2009年生效的新准则；而对于2010年而言，则有一系列将对公司产生影响的重大变化。这些变化包括新准则和新解释公告以及对现有规则的修改。修订后的《国际会计准则第27号——合并财务报表和单独财务报表》和《国际财务报告准则第3号——业务合并》采用单一的合并模式（主体模式），对合并财务报表的编制方法进行了重大的变更，进而对业务合并前后所列报的盈利以及商誉和非控制性权益（少数股东权益的新名称）的计算产生重要影响；也就是现在可以使用完全商誉模式或部分商誉模式进行上述计算。由于进行业务合并交易的方式可能对会计处理产生重大影响，管理层在搭建未来业务合并交易的架构前，需要先行仔细考虑其会计处理。《国际财务报告准则第9号——金融工具》阐述了金融资产的分类与计量，并且是国际会计准则理事会的“《国际会计准则第39号——金融工具：确认与计量》替代项目”的第一部分。国际财务报告准则第9号自2013年开始适用，但也可以立即采用。《国际财务报告解释公告第16号——境外经营净投资的套期》明确了该主题的两个问题，不太可能在实务中产生重大影响。《国际财务报告解释公告第17号——向所有者分配非现金资产》要求：以非现金资产作为股利向所有者进行分配的，在作出分配的主体中按公允价值计量。《国际财务报告解释公告第18号——从客户处转移资产》将对某些行业，尤其是公用事业行业产生影响，因为它改变了向主体转移资产时这些资产的确认方式；该解释公告也对收益的确认产生影响。《国际财务报告解释公告第19号——以权益工具解除金融负债》明确了当债务人通过发行自身权益以解除负债，主体重新协商其债务条款时的会计处理。《国际会计准则第24号——关联方交易》取消了要求政府关联主体披露其与政府及其他政府关联主体之间的所有交易明细的规定，同时明确和简化了关联方的定义。准则的一系列其他具体修订以及国际会计准则理事会的2009年年度改进项目已对许多准则产生影响。其中一些修订涉及准则间术语不一致的问题；另外一些则将对某些主体产生冲击，因此需要仔细考虑这些变化。普华永道——国际财务报告准则实务指南——2010年的变化 | 3
The table below summarises the implementation dates for the new and amended IFRSs that are considered in more detail in the pages that that apply from 1 July 2009IAS 27 (revised), ‘Consolidated and Early adoption is permitted, but cannot be adopted 8separate financial statements’without IFRS 3 (revised).IFRS 3 (revised), ‘Business combinations’Early adoption is permitted, but cannot be adopted 8without IAS 27 (revised).IFRS 1 (revised), ‘First-time adoption’Early adoption is to IAS 39, ‘Eligible hedged Early adoption is ’IFRIC 16, ‘Hedges of a net investment in a Early adoption is permitted. 58foreign operation’, effective 1 October 2008IFRIC 17, ‘Distributions of non cash assets Early adoption is owners’IFRIC 18, ‘Transfer of assets from Early adoption is permitted. 62customers’, effective 1 July 2009Annual improvements 2008IFRS 5, ‘Non-current assets held for sales Prospective adoption from the date IFRS 5 was N/Aand discontinued operations’first applied. Early adoption permitted if IAS 27 (as amended in May 2008) is also improvements 2009IFRS 2, ‘Share-based payments’Early adoption is 9, ‘Reassessment of embedded Early adoption is ’IFRIC 16, ‘Hedges of a net investment in a Early adoption is operation’Changes that apply from 1 January 2010Amendment to IFRS 2, ‘Share based Early adoption is – Group cash-settled share-based payment transactions’ Amendments to IFRS 1, ‘First-time Early adoption is ’, for additional exemptionsAnnual improvements 2009IFRS 5, ‘Non-current assets held for sale Early adoption is discontinued operations’IFRS 8, ‘Operating segments’Early adoption is 1, ‘Presentation of financial statements’Early adoption is | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
下表概括了新发布以及经修订的国际财务报告准则的实施日期，而以后的篇幅则对其进行较为详细的阐述。准则页码自2009年7月1日起开始适用的变化《国际会计准则第27号——合并及单独财务允许提前实施，但需同时执行《国际财务报9报表（修订版）》告准则第3号（修订版）》《国际财务报告准则第3号——业务合并（修允许提前实施，但需同时执行《国际会计准则第9订版）》27号——合并及单独财务报表（修订版）》《国际财务报告准则第1号——首次采用国际允许提前实施。不适用财务报告准则（修订版）》对国际会计准则第39号中关于符合条件的被允许提前实施。41套期项目的修订《国际财务报告解释公告第16号——境外经允许提前实施。59营净投资的套期》，2008年10月1日生效《国际财务报告解释公告第17号——向所有允许提前实施。61者分配非现金资产》《国际财务报告解释公告第18号——客户转允许提前实施。63让的资产》，2009年7月1日生效2008年度更新《国际财务报告准则第5号——持有待售的非以未来适用法适用于国际财务报告准则第5号首次不适用流动资产和终止经营》执行时。允许提前实施，但需同时执行国际财务报告准则第27号。（根据2008年五月修订。）2009年度更新《国际财务报告准则第2号——以股份为基允许提前实施。73础的支付》《国际财务报告解释公告第9号——嵌入衍生允许提前实施。75工具的重估》《国际财务报告解释公告第16号——境外经允许提前实施。75营净投资的套期》自2010年1月1日起开始适用的变化对《国际财务报告准则第2号——以股份为基允许提前实施。45础的支付-集团以现金结算的以股份为基础的支付交易》的修订对《国际财务报告准则第1号——首次采用允许提前实施。53国际财务报告准则》的修订，增加了额外的豁免2009年度更新《国际财务报告准则第5号——持有待售的非允许提前实施。75流动资产和终止经营》《国际财务报告准则第8号——经营分部》允许提前实施。75《国际会计准则第1号——财务报表的列报》允许提前实施。69普华永道——国际财务报告准则实务指南——2010年的变化 | 5
StandardPgAnnual improvements 2009 (continued)IAS 7, ‘Statement of cash flows’Early adoption is 17, ‘Leases’Early adoption is 18, ‘Revenue’Amendment only affects appendix hence adoption 70on 36, ‘Impairment of assets’Early adoption is 38, ‘Intangible assets’Early adoption is 39, ‘Financial instruments: Recognition Early adoption is measurement’Changes that apply from 1 February 2010Amendments to IAS 32, ‘Financial Early adoption is : Presentation’, on classification of rights issuesChanges that apply from 1 July 2010Amendment to IFRS 1, ‘First-time Early adoption is ’, on exemption of new fair value disclosuresIFRIC 19, ‘Extinguishing financial liabilities Early adoption is equity instruments’Changes that apply from 1 January 2011Amendment to IAS 24, ‘Related party Early adoption is ’Amendment to IFRIC 14, ‘IAS 19 – The Early adoption is on a defined benefit asset, minimum funding requirements and their interaction’Changes that apply from 1 January 2013IFRS 9, ‘Financial instruments’Early adoption is | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
准则页码2009年度更新 (续)《国际会计准则第7号——现金流量表》允许提前实施。69《国际会计准则第17号——租赁》允许提前实施。69《国际会计准则第18号——收入》修订仅影响附录因此新指引于公布71时适用。《国际会计准则第36号——资产减值》允许提前实施71《国际会计准则第38号——无形资产》允许提前实施71《国际会计准则第39号——金融工具：确认允许提前实施73和计量》自2010年2月1日起开始适用的变化对《国际财务报告准则第32号——金融工允许提前实施。43具：列示》中关于配股权的分类的修订自2010年7月1日起开始适用的变化对《国际财务报告准则第1号——首次采用允许提前实施。53国际财务报告准则》的中关于新公允价值披露的修订《国际财务报告解释公告第19号——以权益允许提前实施。65工具解除金融负债》自2011年1月1日起开始适用的变化对《国际会计准则第24号——关联方交易》允许提前实施。49的修订对《国际财务报告解释公告第14号——国允许提前实施。57际会计准则第19号：设定受益计划资产的限额、最低提存资金要求及其相互作用》的修订自2013年1月1日起开始适用的变化《国际财务报告准则第9号——金融工具》允许提前实施。33普华永道——国际财务报告准则实务指南——2010年的变化 | 7
Consolidations – IFRS 3 (revised) and IAS 27 (revised)The revised standard on business combinations was released in January 2008, accompanied by a revised standard on consolidated financial statements. They substantially converge IFRS with US Accounting Standards SFAS 141 (revised), ‘Business combinations’, and SFAS 160, ‘Noncontrolling interests in consolidated financial statements’, respectively. The new standards are expected to add to earnings volatility, making earnings harder to predict. They are also likely to:• Influence acquisition negotiations and deal structures in an effort to mitigate unwanted earnings impacts.• Potentially impact the scope and extent of due diligence and data-gathering exercises prior to acquisition.• Require new policies and procedures to monitor and determine changes in the fair value of some assets and liabilities. • Call for valuation expertise. • Influence the ‘how, when and what’ of stakeholder table below sets out the potential impact for gains and losses on day 1, measurement of assets and liabilities in the acquisition balance sheet and income statement volatility on day 2 and on Impact on net earnings at assets/goodwill at Ongoing combination datecombination dateearnings impactShare options given to seller√√Existing interest held in target√√Earn-out paid in a fixed number of equity shares √Earn-out paid in cash or shares to a fixed amount√√Transaction costs√√Full goodwill√√Contingent liabilities√√Settlement of pre-existing relationships√√√Restructuring costs√Indemnity from seller√√1Buying or selling minority interest×1Transactions with minority interests resulted in income statement effects under IAS 27, depending on an entity’s policy. There will be no effect on income under IAS 27 (revised).Effective date Annual reporting periods beginning on or after 1 July 2009. Early adoption is | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
合并 —— 国际财务报告准则第3号（修订版）与国际会计准则第27号（修订版）修订后的业务合并准则于2008年1月发布，与其同时发布的还有修订后的合并财务报表准则，其在很大程度上分别与美国《财务会计准则公告第141号——业务合并（修订版）》和《财务会计准则公告第160号——合并财务报表中的非控制性权益》趋同。预期新准则将加大盈利的波动，从而增加预测盈利情况的难度。此外，新准则还可能带来如下影响：• 影响并购的谈判和交易的架构，以减轻对盈利产生非预期的冲击。• 潜在影响并购前进行的尽职调查和数据收集的范围和程度。• 需要制定新的政策和规程以监督和确定某些资产和负债公允价值的变动。• 需要估值专家的更多支持。 • 影响利益各方沟通的方式、时间和内容。下表列示了对以下几个方面的潜在影响：合并日损益，合并日资产负债表中资产和负债的计量，以及后续期间利润表的波动。对合并日净资产/ 对合并后的盈利 对合并日盈利的影响商誉的影响的影响给予出售方的股票期权√√原已持有的被购买方的权益√√以固定份数的权益股份支付的或有 对价 √以固定金额的现金或股份支付的或 有对价√√交易成本√√完全商誉√√或有负债√√对合并前已存在关系的结算√√√重组成本√出售方的补偿承诺√√1购买或出售少数股权×1在修订前的国际会计准则第27号下，根据主体选用的会计政策，与少数股权的交易可能会对利润表产生影响。但在修订后的国际会计准则的第27号中，这种交易不会对损益产生任何影响。生效日期 适用于起始日在 2009 年 7 月 1 日或之后的年度报告期间。允许提前实施。普华永道——国际财务报告准则实务指南——2010年的变化 | 9
Questions and answers1. Scope and applicability 2. Consideration3. Goodwill and non-controlling interests4. Asset and liability recognition5. Other issues6. IAS 27 (revised) – new proposals on minority interests and disposals 1. Scope and applicabilityThe business combinations standard represents some significant changes for IFRS. IFRS 3 (revised) is a further development of the acquisition model. The standard now applies to more transactions, as combinations by contract alone and combinations of mutual entities are brought into the standard’s scope. Common control transactions and the formation of joint ventures remain outside the scope of the standard. The definition of a business has been amended slightly. It now states that the elements are ‘capable of being conducted’ rather than ‘are conducted and managed’. This change is supplemented by a significant expansion of the application guidance. This may bring more transactions into acquisition accounting. When will the new standard affect the financial statements?IFRS 3 (revised) is applied prospectively to business combinations occurring in the first annual period beginning on or after 1 July 2009. It can be applied early but only to an annual period beginning on or after 30 June 2007. IFRS 3 (revised) and IAS 27 (revised) are applied at the same time. Retrospective application to earlier business combinations is not Has the scope of the standard changed?Yes, it now includes combinations of mutuals and combinations by contract. This change in scope is not significant for many What about common control transactions?Common control transactions remain outside the scope of the new standard. The IASB has a project on accounting for them, but this is currently on hold until staff resources become available. Entities choose a policy for such transactions. The most common are either applying IFRS 3 by analogy to other business combinations or using predecessor values by analogy to US and other GAAPs with similar frameworks. Entities should continue to use their existing policy for business combinations under common . ConsiderationConsideration is the amount paid for the acquired business. Some of the most significant changes are found in this section of the revised standard. Individual changes may increase or decrease the amount accounted for as consideration. These affect the amount of goodwill recognised and impact the post-acquisition income statement. Transaction costs no longer form a part of the acquisition price; they are expensed as incurred. Consideration now includes the fair value of all interests that the acquirer may have held previously in the acquired business. This includes any interest in an associate or joint venture or other equity interests of the acquired business. If the interests in the target were not held at fair value, they are re-measured to fair value through the income statement. 10 | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
问答1. 范围和适用性 2. 对价3. 商誉与非控制性权益4. 资产与负债的确认5. 其他事项6. 国际会计准则第27号（修订版）—— 关于少数股东权益及子公司股权处置的最新提案 1. 范围和适用性业务合并准则体现了国际财务报告准则中的一些重大变化。国际财务报告准则第3号（修订版）进一步完善了购买模式。新准则涵盖更多的交易类型，将仅通过合同形成的业务合并和共同主体的合并纳入了准则范围，但是同一控制下的合并和合营企业的设立仍然不在准则适用范围之内。此外，业务的定义也作了较小的修订，将其为“被经营和管理”修改为“能够被经营”，并较大篇幅的增加对其相应的应用指南；这可能会使更多的交易采用购买法进行会计处理。 新准则何时对财务报表产生影响?国际财务报告准则第3号（修订版）应以未来适用法适用于起始日在2009年7月1日或之后的首个年度期间内发生的业务合并允许提前采用，但最早只能提前至起始日在2007年6月30日或之后的年度期间。国际财务报告准则第3号（修订版）和国际会计准则第27号（修订版）必须同时采用，且不允许对以前发生的业务合并进行追溯调整。 新准则的范围是否发生变化?是发生了变化，新准则包含了共同主体的合并和仅通过合同形成的合并；这一变化对很多主体不会产生重大影响。 新准则是否涵盖同一控制下业务合并?同一控制下业务合并仍不属于新准则的适用范围。国际会计准则理事会有一个关于此类交易会计处理的准则项目，但新准则不预期于近期内出台。在处理此类交易时，允许主体选择会计政策。最常用的方法是参照国际财务报告准则第3号对其他类型业务合并的处理方法，或参照美国的公认会计准则或其他具有相似概念框架体系下的公认会计准则，采用被合并方的原账面价值。主体应继续使用其对同一控制下业务合并原已选用的会计政策。2. 对价对价是为购买一项业务而支付的金额。修订后的准则的一些最重大的修改就出现在对价这个部分。就某个个别改动而言，可能增加或减少对价的金额，从而影响商誉的确认金额和业务合并后的利润表。交易成本不再作为购买价款的一部分，而是于实际发生时计入当期费用。新准则中，对价还包含购买方于并购前原已持有的被购买业务权益的公允价值，已持有的被购买业务权益包括持有的联营企业、合营的权益和其他被购买业务的权益。如果原已持有的这些权益不是按照公允价值计量的，并购日应以公允价值重新计量，并将其变动计入当期损益。 普华永道——国际财务报告准则实务指南——2010年的变化 | 11
The requirements for recognising contingent consideration have also been amended. Contingent consideration is now required to be recognised at fair value even if it is not deemed to be probable of payment at the date of the acquisition. All subsequent changes in liability-classified consideration are recognised in the income statement, rather than against goodwill. The selling-shareholders will receive some share options. What effect will this have? An acquirer may wish selling-shareholders to remain in the business as employees. Their knowledge and contacts can help to ensure that the acquired business performs well. The terms of the options and employment conditions could impact the amount of purchase consideration and also the income statement after the business combination. Share options have a value. The relevant accounting question is whether this value is recorded as part of the purchase consideration, or as compensation for post-acquisition services provided by employees, or some combination of the two. Is the acquirer paying shareholders in their capacity as shareholders or in their capacity as employees for services subsequent to the business combination? How share options are accounted for depends on the conditions attached to the award and also whether or not the options are replacing existing options held by the employee in the acquired business. Options are likely to be consideration for post-acquisition service where some of the payment is conditional on the shareholders remaining in employment after the transaction. In such circumstances, a charge is recorded in post-acquisition earnings for employee services. These awards are made to secure and reward future services of employees rather than to acquire the existing Is it true that some business combinations will result in gains in the income statement?Yes, it is. Any previous stake is seen as being ‘given up’ to acquire the business. A gain or loss is recorded on its disposal. If the acquirer already held an interest in the acquired entity before acquisition, the standard requires the existing stake to be re-measured to fair value at the date of acquisition, taking any movement to the income statement (together with any gains previously recorded in equity that relate to the existing stake). If the value of the stake has increased, there will be a gain to recognise in the income statement of the acquirer at the date of the business combination. A loss would only occur if the existing interest has a book value in excess of the proportion of the fair value of the business obtained – and no impairment had been recorded previously. This loss situation is not expected to occur frequently. The standard also requires any gain on a ‘bargain purchase’ (negative goodwill) to be recorded in the income statement. This is not a change from the previous Some of the payments for the business are earn-outs. How are these accounted for?It is common for some of the consideration in a business combination to be contingent on future events. Uncertainty might exist about the value of the acquired business or some of its significant assets. The buyer may want to make payments only if the business is successful. Conversely, the seller wants to receive full value for the business. Earn-outs are often payable based on post-acquisition earnings or on the success of a significant uncertain | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
关于确认或有对价的规定也作出了修订；即使在购买日不认为或有对价很可能将来予以支付，或有对价仍须以公允价值进行确认；后续期间被分类为负债的对价的变动记入当期损益，而不能按照调整商誉的方式进行会计处理。 在被购买方的股东将取得一些股票期权的情况下，将会产生哪些影响? 购买方可能希望被购买方的股东被聘用来继续经营被购买的业务，因为他们所拥有的知识和人脉有助于确保被购买业务在合并后良好的运行。股票期权的条款和聘用条件可能影响购买对价的金额和业务合并后的利润表。股票期权有一定的价值，其相应的会计问题在于应将其作为购买对价的一部分、或者作为在购买业务后被购买方的股东以职工身份提供服务的薪酬，还是两者兼而有之。换言之，即购买方是对其以被购买方的股东身份进行支付、还是以合并后的职工身份进行支付？ 如何对股票期权进行会计处理取决于授予该期权所附带的条件、以及该期权是否替代该职工在被购买业务中原已持有的期权。当股票期权的支付与否取决于被购买方的股东是否在交易后仍留任为职工时，则该股票期权可能是购买业务后其作为职工所提供的服务的对价；这种情况下，股票期权应在职工提供服务的期间计为业务购买后的费用，也就是这个期权授予是为了确保他们能够继续作为职工在未来期间服务而给予的报酬，并不是为了购买现有业务。 有些业务合并会导致在利润表中确认利得，是真的吗?是的。任何原已持有的被购买业务的权益将被视为为购买该业务而“放弃”的权益，并核算相应的处置损益。如果购买方在购买前已持有被购买业务的权益，准则要求对原已持有的权益按照购买日的公允价值进行重新计量，并将其变动计入损益（包括以前将与原已持有的权益相关的利得直接计入权益的部分）。如果该权益的价值增加，应在业务合并日在购买方利润表中确认一项利得。只有当原已持有的权益的账面价值大于被购买业务的公允价值的相应比例部分，并且此前未计提减值的情况下，才可能产生损失，但是这种出现损失的情况预期不会经常发生。 准则还要求将“廉价购买”（负商誉）取得的利得计入利润表，这一点与修订前的要求没有变化。 对于为购买业务所作的支付中的一部分是属于或有支付的，应如何对这些或有支付进行会计处理?业务合并的对价经常包含基于未来事项的或有对价。因为被购买业务或其某些重要资产的价值可能存在不确定性，买方可能只希望在所购买的业务成功时才支付给卖方；而与之相反，卖方则希望买方按照该业务的全部价值支付对价。或有对价的应支付与否通常是基于购买后的盈利情况或某一具有不确定性的重大项目是否取得成功。普华永道——国际财务报告准则实务指南——2010年的变化 | 13
The acquirer should fair value all of the consideration at the date of the acquisition including the earn-out. If the earn-out is a liability (cash or shares to the value of a specific amount), any subsequent re-measurement of the liability is recognised in the income statement. There is no requirement for payments to be probable, which was the case under previous IFRS 3. An increase in the liability for strong performance results in an expense in the income statement. Conversely, if the liability is decreased, perhaps due to under-performance against targets, the reduction in the expected payment will be recorded as a gain in the income changes were previously recorded against goodwill. Acquirers will have to explain this component of performance: the acquired business has performed well but earnings are lower because of additional payments due to the Does it make a difference whether contingent consideration (an earn-out) is payable in shares or in cash?Yes, it does make a difference. An earn-out payable in cash meets the definition of a financial liability. It is re-measured at fair value at every balance sheet date, with any changes recognised in the income statement. Earn-outs payable in ordinary shares may not require re-measurement through the income statement. This is dependent on the features of the earn-out and how the number of shares to be issued is determined. An earn-out payable in shares where the number of shares varies to give the recipient of the shares a fixed value would meet the definition of a financial liability. As a result, the liability will need to be fair valued through income. Conversely, where a fixed number of shares either will or will not be issued depending on performance, regardless of the fair value of those shares, the earn-out probably meets the definition of equity and so is not re-measured through the income A business combination involves fees payable to banks, lawyers and accountants. Can these still be capitalised?No, they cannot. The standard says that transaction costs are not part of what is paid to the seller of a business. They are also not assets of the purchased business that are recognised on acquisition. Transaction costs should be expensed as they are incurred and the related services are standard requires entities to disclose the amount of transaction costs that have been What about costs incurred to borrow money or issue the shares used to buy the business. Do these also have to be expensed?No, these costs are not expensed. They are accounted for in the same way as they were under the previous standard. Transaction costs directly related to the issue of debt instruments are deducted from the fair value of the debt on initial recognition and are amortised over the life of the debt as part of the effective interest rate. Directly attributable transaction costs incurred issuing equity instruments are deducted from | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
购买方应于购买日对包括或有对价在内的所有对价按公允价值进行计量。如果或有对价为一项负债（具有特定金额价值的现金或股票），任何对该负债进行的后续重新计量应在利润表中确认；并且不要求或有对价的支付必须很可能发生，这不同与修订前的国际财务报告准则第3号的要求。由于业绩表现强劲而增加的负债将确认为利润表中的费用。相反的，如果负债减少了，比如由于业绩未达到目标，则预期支付的减少金额将作为一项利得计入利润表。由于以前的这些变动是作为商誉的调整，所以购买方在未来可能需要对这部分业绩的情况作出这样的说明：所购买的业务运行得很好，但由于要向卖方作出额外支付，因此盈利减少了。 应付的或有对价以股份或现金支付，结果是否存在差异?是的，它们之间是有差异的。以现金形式清偿的应付或有对价符合金融负债的定义，应在每个资产负债表日按照公允价值进行重新计量，其变动计入损益。以普通股股票形式清偿的应付或有对价则可能不要求按照公允价值进行重新计量并将其变动记入损益。这取决于或有对价的特点，以及如何确定将支付的股票的份数。如果以股票份形式清偿应付或有对价的股票的份数，将会随着承诺给予股票收受方一个固定的股票总价值而变动，则该应付或有对价也符合金融负债的定义，因此，也应按照公允价值进行计量并将其变动计入损益。相反地，如果支付或不支付固定份数的股份取决于业绩的表现，并且不考虑这些股份的公允价值，该应付或有对价很可能符合权益的定义，因此不需要重新计量并将其变动记入当期损益。 为进行业务合并而应向银行、律师和注册会计师支付的费用，是否仍可以将这些费用资本化呢?不可以，修订后的准则认为交易费用并不是向业务的卖方作出支付的一部分，也不是对购买的业务于购买日确认的资产。交易成本应于获得相关服务时按照实际发生额计入费用。准则还要求主体披露交易成本的实际发生额。 对于为购买业务而发生的借款成本或股票发行成本又应如何处理呢?是否应将它们记入当期费用?不应将其费用化，这些成本的会计处理方法与原准则相同。与发行债务工具直接相关的交易成本从该债务于初始确认时的公允价值中扣除，并于该债务的偿还期限内予以摊销以作为实际利率的一部分。可直接归属于发行权益工具而发生的交易成本应从权益中扣除。普华永道——国际财务报告准则实务指南——2010年的变化 | 15
3. Goodwill and non-controlling interestsThe revised standard gives entities the option, on a transaction-by-transaction basis, to measure non-controlling interests (previously minority interest) at the value of their proportion of identifiable assets and liabilities or at full fair value. The first will result in measurement of goodwill little different from previous IFRS 3; the second approach will record goodwill on the non-controlling interest as well as on the acquired controlling interest. The ‘bargain purchase’ guidance remains the same with the requirement to recognise ‘negative goodwill’ immediately in the income statement. Does the type of consideration affect how much goodwill is recognised?No, it does not. Regardless of how payments are structured, the consideration is recognised in total at its fair value at the date of the acquisition. Paying the same amount in today’s values in different ways will not make a difference to the amount of goodwill form of the consideration will not affect the amount of goodwill, but the structure of the payments will have a significant effect on the post-acquisition income that are contingent and deemed to be part of the acquisition price will be measured at fair value and included in the business combination accounting on day one. Equity instruments that are contingent consideration are not subsequently re-measured. Debt instruments are subsequently re-measured through the income in the carrying amount of contingent consideration will often not be offset by profits and losses of the acquired subsidiary. A substantial payment to the previous owners may be required if an in-process research and development (IPR&D) project meets key approval milestones. The successful IPR&D project may generate substantial profits over 20 years. The increased amounts due under the contingent consideration arrangement are likely to be recognised as an expense in the income statement before the project generates any revenue at all. How is goodwill measured?Goodwill continues to be a residual. It may well be a different residual under IFRS 3 (revised) compared to the previous standard. This is partly because all of the consideration, including any previously held interest in the acquired business, is measured at fair value. It is also because goodwill can be measured in two different first approach is similar to the method under current IFRS: goodwill is the difference between the consideration paid and the purchaser’s share of identifiable net assets acquired. This is a ‘partial goodwill’ method because the non-controlling interest is recognised at its share of identifiable net assets and does not include any goodwill. Goodwill can also be measured on a ‘full goodwill’ basis, described in the following What is ‘full goodwill’?Full goodwill means that the non-controlling (minority) interest is measured at fair value, and goodwill is recognised in a business combination. Under previous IFRS 3, minority interest was recognised at the minority’s share of net assets and did not include any goodwill. Full goodwill means that non-controlling interest and goodwill are both increased by the goodwill that relates to the non-controlling | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
3. 商誉与非控制性权益对于如何计量非控制性权益（原少数股东权益），修订后的准则允许主体以个别交易为基础，选择按照其享有的可辨认资产和承担的可辨认负债的公允价值的份额部分，或是按照该非控制性权益的完全公允价值，确定该非控制性权益的价值。在第一种方法下，对商誉的计量与修订前的国际财务报告准则第3号的要求仅有稍许的差异；在第二种方法下，不但要确认非控制性权益对应的商誉，还要确认所取得的控制性权益对应的商誉。有关“廉价购买”的要求保持不变，即须立即在利润表中确认“负商誉”。 对价的类型是否影响商誉的确认金额?不会有影响。不管支付的方式如何安排，所有的对价都应按照购买日的公允价值进行计量。用不同的方式支付以购买日当日的公允价值为基础计量得出的相同金额，不会改变商誉的确认金额。对价的形式不会影响商誉的金额，但支付的方式会对收购后的利润表产生重大影响。应付的被视为购买价格一部分的或有对价应按照公允价值进行计量并于购买日纳入业务合并的会计核算范围。属于权益性质的或有对价不需要在后续期间进行重新计量；债务性质的或有对价则应在后续期间按照公允价值进行重新计量，并将其变动计入损益。或有对价账面金额的变动经常不会被所购买的子公司的经营损益完全抵消。比如当正在进行中的研发项目取得关键性的批准时，则可能需要向原权益所有者作出大额的支付；这个取得成功的研发项目可能会在20年内带来可观的利润，但在该项目真正开始创收前，在这种或有对价安排下新增的应付金额很可能要先在利润表中确认为费用。 应如何计量商誉?商誉仍然是一个“剩余金额”的概念。但与原准则相比，修订后的国际财务报告准则第3号 中的“剩余金额”可能存在较大的差异；一方面是由于所有对价（包括任何并购前原已持有的对购买的业务的权益）是按照公允价值进行计量的，另一方面是商誉可以采用两种不同的方法之一进行计量。第一种方法与现行国际财务报告准则相似：即按照所支付的对价与购买方取得的可辨认净资产份额之间的差异额作为商誉；在这种方法下，因为非控制性权益是按照其所占的可辨认净资产的份额进行确认的，不确认商誉，所以称为“部分商誉法”。另外一种方法是商誉也可以以“完全商誉”为基础进行计量，下一个问题的解答会进一步说明这种方法。 什么是“完全商誉”?完全商誉是指非控制性（少数股东）权益按照公允价值进行计量，并且在业务合并交易中确认相应的商誉。在修订前的国际财务报告准则第3号中，确认的少数股东权益即为少数股东享有的净资产份额，并不包含任何商誉。完全商誉则意味着确认的非控制性权益和商誉将同时增加。普华永道——国际财务报告准则实务指南——2010年的变化 | 17
When can full or partial goodwill be recognised?The standard gives a choice for each separate business combination. An acquirer may either recognise the non-controlling interest in the subsidiary at fair value, which leads to 100% of goodwill being recognised (full goodwill), or the acquirer can recognise the non-controlling interest measured at the non-controlling interest in net assets excluding goodwill. This leads to goodwill being recognised only for the parent’s interest in the entity acquired, the same as under previous IFRS 3 (partial goodwill).This is one of the major differences with the US GAAP standard: under US GAAP, the non-controlling interest must be measured at fair value, and full goodwill is always choice only makes a difference in an acquisition where less than 100% of the acquired business is purchased. Few acquisitions of listed entities are for less than 100% of the equity shares. Business combinations where the entire business is acquired will result in goodwill being calculated in much the same way as it was under previous IFRS 3. What is the effect of recognising full goodwill?Recognising full goodwill will increase reported net assets on the balance sheet. The potential downside is that any future impairment of goodwill will be greater. Impairments of goodwill should not occur with greater frequency. Measuring non-controlling interest at fair value may prove difficult in practice. However, goodwill impairment testing may be easier under full goodwill, as there is no need to gross-up goodwill for partially owned subsidiaries. A company planning a cash buy-out of the non-controlling interest in a subsidiary at a future date may want to record the non-controlling interest at fair value and recognise full goodwill in a business combination. If the non-controlling interest is later purchased, there will be a lower difference between the consideration paid for the non-controlling interest and its recorded value, and thus a smaller percentage reduction of . Asset and liability recognitionThe revised IFRS 3 has limited changes to the assets and liabilities recognised in the acquisition balance sheet. The existing requirement to recognise all of the identifiable assets and liabilities of the acquiree is retained. Most assets are recognised at fair value, with exceptions for certain items such as deferred tax and pension obligations. Have the recognition criteria changed for intangible assets?No, there is no change in substance. Acquirers are required to recognise brands, licences and customer relationships, amongst other intangible assets. The IASB has provided additional clarity that may well result in more intangible assets being recognised, including leases that are not at market rates and rights (such as franchise rights) that were granted from the acquirer to the acquiree. What happens to the contingent liabilities of the acquired business?Many acquired businesses will contain contingent liabilities − for example, pending lawsuits, warranty liabilities or future environmental liabilities. These are liabilities where there is an element of uncertainty; the need for payment will only be confirmed by the occurrence or non-occurrence of a specific event or outcome. The amount of any outflow and the timing of an outflow may also be uncertain. 18 | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
在什么情况下可以确认完全商誉或部分商誉?依据修订后的准则，购买方可以对各个个别的业务合并交易选择采用其中一种确认方法。购买方可以按照公允价值确认子公司的非控制性权益，从而导致确认100%的商誉（完全商誉）；也可以按照非控制性权益享有的不包含商誉的净资产份额对非控制性权益进行计量，从而导致仅确认母公司持有的购买的主体的权益对应的商誉，也就是与现行的国际财务报告准则第3号采用相同的确认方法（部分商誉）。这一规定是与美国公认会计准则存在的主要准则差异之一：依据美国公认会计准则，非控制性权益必须按照公允价值进行计量，也就是应确认完全商誉。只有当购买小于100%的权益时，可供选择的方法才会造成差异，而上市公司在购买业务时很少购买少于100%的权益。如果在业务合并中购买的是整个业务，则商誉的计算方式与修订前的准则几乎是相同的。 确认完全商誉有哪些影响?确认完全商誉将增加资产负债表列报的净资产。潜在的不利影响是在未来发生的任何商誉减值时，其减值金额将是一个较大的数。商誉减值发生的频率不会增加。 在实际应用中，按照公允价值对非控制性权益计量可能存在一定的难度。但在完全商誉法下，进行商誉减值测试时，因为不需要先对非整体持有的子公司的商誉调整为总额，商誉的减值测试可能会比较容易。对于计划在未来用现金购买子公司的全部非控制性权益的公司，最好于发生业务合并的交易时，按照非控制性权益的公允价值进行会计处理，也就是确认完全商誉。如果在此后购买了该非控制性权益，则支付的对价与其账面价值之间的差异会比较小，进而仅需冲减较小比例的权益。4. 资产与负债的确认修订后的国际财务报告准则第3号对如何在业务合并后的资产负债表中确认购买的资产和负债，只作了有限的变动；保留了应当确认被购买方的所有可辨认资产和负债的要求，除了递延税款和养老金义务等一些项目外的大多数资产仍然应当按照公允价值进行确认。 无形资产的确认条件是否发生改变?没有发生实质上的变化。购买方应确认商标、特许执照和客户关系等无形资产。国际会计准则理事会也作出一些更加明确的阐述，从而很可能会导致更多无形资产的确认，包括背离市场价格的租赁和购买方向被购买方授予的权利（如特许经营权）。 对于购买的业务中已存在的或有负债的会计处理是否发生变化?很多购买的业务中都包含或有负债——例如，未决诉讼、售后保证负债或未来环境负债，这些负债都存在不确定性因素；最终是否需要支付，只有在某个特定事件或结果发生或不发生时才能确定。此外，资源的流出金额和时间也可能是不确定的。普华永道——国际财务报告准则实务指南——2010年的变化 | 19
There is very little change to previous guidance under IFRS. Contingent assets are not recognised, and contingent liabilities are measured at fair value. After the date of the business combination contingent liabilities are re-measured at the higher of the original amount and the amount under the relevant standard, IAS of contingent liabilities after the date of the business combination is an area that may be subject to change in the future (see Q&A ). If consideration paid and most assets and liabilities are at fair value, what does this mean for the post-combination income statement?Fair valuation of most things that are bought in a business combination already existed under previous IFRS 3. The post-combination income statement is affected because part of the ‘expected profits’ is included in the valuation of identifiable assets at the acquisition date and subsequently recognised as an expense in the income statement, through amortisation, depreciation or increased costs of goods sold. A mobile phone company may have a churn rate of three years for its customers. The value of its contractual relationships with those customers, which is likely to be high, will be amortised over that three-year period. There may be more charges in the post-combination income statement due to increased guidance in IFRS 3 (revised) on separating payments made for the combination from those made for something else. For example, guidance has been included on identifying payments made for post-combination employee services and on identifying payments made to settle pre-existing relationships between the buyer and the contingent consideration that is a financial liability, fair value changes will be recognised in the income statement. This means that the better the acquired business performs, the greater the likely expense in profit or Can a provision be made for restructuring the target company in the acquisition accounting?The acquirer will often have plans to streamline the acquired business. Many synergies are achieved through restructurings such as reductions in head-office staff or consolidation of production facilities. An estimate of the cost savings will have been included in the buyer’s assessment of how much it is willing to pay for the acquirer can seldom recognise a reorganisation provision at the date of the business combination. There is no change from the previous guidance in the new standard: the ability of an acquirer to recognise a liability for terminating or reducing the activities of the acquiree in the accounting for a business combination is severely restricted. A restructuring provision can be recognised in a business combination only when the acquiree has, at the acquisition date, an existing liability, for which there are detailed conditions in IAS 37, the provisions conditions are unlikely to exist at the acquisition date in most business combinations. A restructuring plan that is conditional on the completion of the business combination is not recognised in the accounting for the acquisition. It is recognised post-acquisition, and the expense flows through post-acquisition What might adjust goodwill and over what period?An acquirer has a maximum period of 12 months to finalise the acquisition accounting. The adjustment period ends when the acquirer has gathered all the necessary information, subject to the one year | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
这方面对现行 IFRS 提供的指南修改极少。或有资产不予以确认，或有负债应按照公允价值进行计量。于业务合并日后，或有负债应按照其原金额和根据相关准则（即《国际会计准则第37号》）确定的金额的两者孰高者进行重新计量。对于或有负债于业务合并日后进行计量的要求，未来可能会发生变化（见问答 ）。 如果所支付的对价以及大多数资产和负债是按照公允价值进行计量的，这对合并后的利润表意味着什么?修订前的国际财务报告准则第3号就已要求对业务合并中涉及的大多数事项按照公允价值进行计量。由于部分“预期利润”被包含在购买日对可辨认资产的估值中，并于此后在利润表中通过摊销、折旧或增加销货成本的方式确认为费用，因此合并后的利润表会受到影响。例如一家移动电话公司将其用户流失率的期间设定为三年，则其合同用户关系的价值 (可能很高) 应在这三年期间里予以摊销。 在修订后的准则中，增加了将为合并而作出的支付与其他支付进行拆分的指引，因此合并后的利润表可能需要确认更多的费用。例如，新准则增加了一些指南，要求辨认哪些支付是针对合并后作为职工提供的服务而作出的、哪些支付是为了结算买方和被购买方之间以前已经存在的关系而作出的。对于属于金融负债的或有对价，其公允价值的变动应在利润表中进行确认。这意味着购买的业务运行得越好，在损益中确认的费用金额就可能越大。 在合并的会计处理中，是否可以针对目标公司的重组计提准备?购买方通常会有理顺购买的业务的计划，很多协同效应是通过诸如缩减总部办公室人员数量或整合生产设施等重组方式来实现的。买方在评估愿意为收购被购买方支付多少的金额时，也会先估计由此而节约的成本。购买方很少可以在业务合并日当日确认重组准备，修订后的准则在这方面与原准则没有变化：即购买方在对业务合并进行会计处理时，严格限制其对将终止或缩减被购买方的活动确认为一项负债的能力。 仅当被购买方于购买日存在符合国际会计准则第37号（规范准备的计提的具体准则）详列的条件的现时负债时，才可以在业务合并中确认重组准备。大多数的业务合并不大可能于购买日存在国际会计准则第37号规定的情况。以业务合并完成为前提的重组计划并不能在业务合并的会计处理中予以确认，而应在业务合并日以后期间确认，并且其费用应计入购买后的盈利。 哪些可以调整商誉及其可以进行调整的期限?购买方允许在最长为购买日后的12个月期间内对购买的会计处理进行决算；也就是可以进行调整的期间终止于购买方已取得所有必要的信息，但最长不应超过一年。普华永道——国际财务报告准则实务指南——2010年的变化 | 21
The seller will be giving an indemnity on a tax exposure. How will this be accounted for?An indemnity is a promise by the seller to reimburse the buyer for liabilities of uncertain amount or likelihood. The indemnity is recognised as an asset and measured in the same way as the indemnified liability. It is limited to the amount of the indemnified liability. This applies to all indemnities for specific contingencies or liabilities. 5. Other issuesThere is additional guidance on accounting for employee share-based payments in the revised standard. It provides additional guidance on valuation as well as determining whether replacement share awards are part of the consideration for the business combination or may be compensation for post-combination services. The revised standard includes additional guidance with regard to contracts and arrangements of the acquired business at the balance sheet date. Leases and insurance contracts are assessed based on the facts at the time they were entered into (or subject to substantial modification). All other contracts are assessed for classification at the date of the IFRS 3 required deferred tax assets of the acquired business that were not recognised at the date of the combination but subsequently meet the recognition criteria to be adjusted against goodwill. The revised standard will only allow adjustments against goodwill within the one-year window for finalisation of the purchase accounting. Are there any changes to deferred tax accounting?Yes. The main change relates to the recognition of acquired deferred tax assets after the initial accounting for the business combination is complete; this will have an impact on the income statement. Adjustments to deferred tax assets will only affect goodwill if they are made within the 12-month period for finalising the business combinations accounting and if they result from new information about facts and circumstances that existed at the acquisition date. After the 12-month period, adjustments are recorded as normal under IAS 12, through the income statement or the statement of changes in equity, as Is there more clarity around classification and reassessment of contracts and other arrangements?Yes, there is. The previous IFRS 3 was silent on what to do with leases, purchase and sale contracts, insurance contracts and hedges. The revised standard clarifies that all assessments such as the determination of embedded derivatives are made based on the facts at the date of the business combination. The only exceptions are leases and insurance contracts. These are generally assessed and classified based on conditions at the inception date of the Will the financial statements grow through additional disclosures?The financial statements will be longer than before and even more detailed. Some of the new disclosure requirements are:• the amount of acquisition-related costs expensed and the income statement line item in which that expense is reported;• the measurement basis selected and the recognised amount of non-controlling interests in the acquiree;22 | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
如何对卖方将就税务风险给予的补偿进行会计处理?补偿是卖方向买方作出的一项承诺，于金额或发生与否不确定的负债确定时由卖方偿还买方。这项补偿承诺确认为一项资产，并且采用与被补偿的负债相同的计量方式，确认的金额不应超过被补偿的负债金额；这个原则适用于对所有特定的或有事项或债务的所承诺的补偿。 5. 其他事项修订后的准则对与职工相关的以股份为基础的支付的会计处理提供了进一步的指引，包括对于替换后的授予股份的估值，以及其属于业务合并对价的一部分或合并后提供服务的薪酬。修订后的准则还包含在资产负债表日对购买的业务已存在的合同和协议的进一步指引，要求对租赁和保险合同要根据其合同成立日（或发生重大修改时）的情况进行评估，所有其他合同则以购买日为基准确定其分类。对于购买的业务包含的在合并日不能确认的但在后续期间符合确认标准的递延所得税资产，原准则要求作为商誉的调整，修订后的准则则只允许在为了对购买会计处理进行决算的12个月窗口期内作出这种商誉的调整。 是否对递延所得税的会计处理作出了修改?是作出了修改。主要的变动是关于业务合并初始会计处理完成后确认的递延所得税资产，并将对利润表产生影响。只有当对递延所得税资产的调整是在为了进行购买日后12个月之内的业务合并会计处理决算，并且是源于取得与购买日已存在的因素或情况有关的新信息，才会影响商誉；否则，其调整应按照国际会计准则第12号的要求，根据情况在利润表或股东权益变动表中确认。 与合同和其他协议的分类和重估相关的规定是否更加明确了呢? 是更加明确了。修订前的国际财务报告准则第3号没有提及租赁、购买和销售合同、保险合同和套期，新准则则明确了对所有合同的评价，比如应以业务合并日已存在的情况确定是否分拆嵌入式衍生工具；唯一例外的是租赁和保险合同，这些合同一般按照合同开始日的情况进行评价和分类。 财务报表的内容是否会因新增的披露内容而增加?财务报表将比以前更长，甚至更加详细。新增的披露要求包括但不限于：• 确认为费用的与并购相关的交易费用的金额，以及这些费用列报为哪个利润表项目；• 选用的计量基础和确认为购买的业务的非控制性权益的金额；普华永道——国际财务报告准则实务指南——2010年的变化 | 23
• where non-controlling interest is measured at fair value, the valuation techniques and key model inputs used for determining that value;• details of transactions that are separate from the acquisition of assets and assumption of liabilities in exchange for the acquiree;• in a step acquisition, disclosure of the fair value of the previously held equity interest in the acquiree and the amount of gain or loss recognised in the income statement resulting from remeasurement; and• information about receivables (fair value, gross contractual amounts receivable and best estimate of cash flows not expected to be collected at the acquisition date). Do previous transactions need to be restated?No. Business combinations and transactions with minorities that occurred prior to the adoption of IFRS 3 (revised) and IAS 27 (revised) are not restated. The standards are to be applied prospectively to all transactions for which the transaction date is on or after the first annual period beginning on or after 1 July 2009 or the date of early adoption, if future accounting related to previous business combinations will change once the standard is adopted. Deferred tax assets that are recognised relating to a previously acquired business will be accounted for under the revised standard. Instead of affecting goodwill, they will be recognised in profit or loss (see Q&A ). The purchase or sale of a non-controlling interest that existed at the date of adoption of IFRS 3 (revised) and IAS 27 (revised) may also be different (see Q&A ). Are there more changes to come?Possibly, although the timing of any change is uncertain. The IASB has a project on its agenda to address the treatment of business combinations involving entities under common control. Work will begin on this project when staffing resources at the IASB become available. The Fair Value Measurement Project (an exposure draft was released in May 2009) is still in progress and might affect the definition of fair value as currently contained in IFRS 3 (revised). There are other ongoing projects on some standards that are linked to business combinations (notably IAS 37 on provisions and IAS 12 on deferred tax) that may affect either the recognition or measurement at the acquisition date or the subsequent accounting. 6. IAS 27 (revised) – new proposals on minority interests and disposalsThe revised consolidation standard moves IFRS to a mandatory adoption of the economic entity model. Current practice under IFRS is overwhelmingly the parent company approach. The economic entity approach treats all providers of equity capital as the entity’s shareholders, even when they are not shareholders in the parent company. The parent company approach sees the financial statements from the perspective of the parent company partial disposal of an interest in a subsidiary in which the parent company retains control does not result in a gain or loss but in an increase or decrease in equity under the economic entity approach. Purchase of some or all of the non-controlling interest is treated as a treasury transaction and accounted for in equity. A partial disposal of an interest in a subsidiary in which the parent company loses control but retains an interest (say an associate) triggers recognition of gain or loss on the entire interest. A gain or loss is recognised on the portion that has been disposed of; a further holding gain is recognised on the interest retained, being the difference between the fair value of the interest and the book value of the interest. Both are recognised in the income | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
• 对以公允价值计量的非控制性权益，披露用于确定该价值的估值技术和关键的模型参数；• 在业务合并过程中发生的、但不构成购买的资产及承担的负债的组成部分的其他交易，披露其详细信息；• 在分步实现的并购中，披露购买方于并购前原已持有的购买业务权益在购买日重新计量的公允价值、及导致的在利润表中确认的利得或损失的金额；以及• 与应收款项相关的信息（公允价值、合同约定的应收款项总额、以及在购买日对预期不能收回的现金流量的最佳估计）。 是否需要对以前的交易进行重述?不需要重述。于采用国际财务报告准则第3号（修订版）和国际会计准则第27号（修订版）之前发生的业务合并和与少数股权的交易不需进行重述。修订后的准则采用未来适用法，适用于交易日在2009年7月1日或以后日期开始的第一个年度期间，或提前采用修订后的准则（如果选择提前采用）当日或之后的所有交易。采用修订后的准则后，涉及以前业务合并的某些会计处理将会发生改变。例如，对于与以前合并相关的递延所得税资产，应按照修订后的准则进行会计处理，即应在损益中确认，而不是调整商誉（见问答）。对于在采用国际财务报告准则第3号（修订版）和国际会计准则第27号（修订版）日即存在的非控制性权益的购买和出售，其会计处理也会发生变化（见问答 ）。 是否还会作出更多修改?有可能，不过任何修改的时间尚不确定。另外，国际会计准则理事会的工作日程表中有一个旨在解决有关同一控制下业务合并的会计处理的准则项目。这个项目的相关工作将于国际会计准则理事会配置了相关人力资源之后开始。公允价值计量准则项目（于2009年5月发布了征求意见）仍在制定过程当中，此项目可能影响目前包含在修订后的国际财务报告准则第3号中的公允价值定义。其他一些正在制定中的涉及某些准则的项目也会联系到业务合并（值得关注的是涵盖准备计提的国际会计准则第37号和涵盖递延所得税的国际会计准则第12号），这些准则项目可能影响在购买日的确认或计量、或者后续的会计处理。 6. 国际会计准则第27号（修订版）—— 关于少数股东权益及子公司股权 处置的最新提案修订后的合并财务报表准则将国际财务报告准则推向只能采用经济实体观，而现行的国际财务报告准则主要采用母公司观。经济实体观将所有的权益资本提供者视为报告主体的股东，即使该提供者不是母公司股东；而母公司观则是从母公司股东的角度来看待财务报表。在经济实体观下，当母公司处置部分的子公司权益但仍保留对子公司的控制权时，不产生利得或损失，而是作为股东权益的增加或减少；即将购买部分或全部非控制性权益视为库藏股交易，在权益中进行会计处理。如果母公司处置部分的子公司权益，导致对其丧失控制权但仍然保留一部分的子公司权益（假设变成联营企业），则应确认原来持有的全部权益的利得或损失；对已处置的部分确认利得或损失，对保留的权益按照其公允价值和账面价值之间的差额确认持有利得，两者均记入利润表。普华永道——国际财务报告准则实务指南——2010年的变化 | 25
What happened to minority interest?All shareholders of a group − whether they are shareholders of the parent or of a part of the group (minority interest) − are providers of equity capital to that group. All transactions with shareholders are treated in the same way. What was previously the minority interest in a subsidiary is now the non-controlling interest in a reporting is no change in presentation of non-controlling interest under the revised standard. Additional disclosures are required to show the effect of transactions with non-controlling interest on the parent-company What happens if a non-controlling interest is bought or sold?Any transaction with a non-controlling interest that does not result in a change of control is recorded directly in equity; the difference between the amount paid or received and the non-controlling interest is a debit or credit to equity. This means that an entity will not record any additional goodwill upon purchase of a non-controlling interest nor recognise a gain or loss upon disposal of a non-controlling interest. How is the partial sale of a subsidiary with a change in control accounted for?A group may decide to sell its controlling interest in a subsidiary but retain significant influence in the form of an associate, or retain only a financial asset. If it does so, the retained interest is remeasured to fair value, and any gain or loss compared to book value is recognised as part of the gain or loss on disposal of the subsidiary. Consistent with a ‘gain’ on a business combination (see Q&A ), the standards take the approach that loss of control involves exchanging a subsidiary for something else rather than continuing to hold an How does the new standard affect transactions with previously recognised non-controlling interests?An entity might have purchased a non-controlling interest recognised as part of a business combination under the previous version of IFRS 3 − that is, where only partial goodwill was recognised. Alternatively, an entity might recognise partial goodwill under the new IFRS 3 (revised) and might purchase a non-controlling interest at a later both cases, no further goodwill can be recognised when the non-controlling interest is purchased. If the purchase price is greater than the book value of the non-controlling interest, this will result in a reduction in net assets and equity. This reduction may be | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
对少数股东权益的规定是怎样的?对于纳入编制合并财务报表范围内所有主体（统称“集团”）的所有股东，不论是母公司股东、还是持有子公司权益的少数股东，都是该集团的权益资金提供者；所有涉及股东的交易都是采用相同的会计处理方法。以前作为在子公司中的少数股东权益现在被视为在报告主体中的非控制性权益。新准则中对非控制性权益的列报方式并没有改变，但要求增加披露涉及非控制性权益的交易对母公司股东产生的影响。 购买或出售非控制性权益会产生什么影响?任何涉及非控制性权益但不导致控制权变更的交易直接计入权益；支付或收到的金额与非控制性权益账面价值之间的差额借记或贷记权益。这意味着主体在购买非控制性权益时不会确认任何新增的商誉，并且在处置非控制性权益时也不会确认利得或损失。 在出售部分在子公司中的权益并且导致控制权变动的情况下，应如何进行会计处理呢?某一集团可能会决定出售其持有的部分子公司控制性权益，但将其继续作为联营企业而仍然保留具有重大影响的权益，或是仅将其作为一项金融资产而保留部分权益。如果集团这样做，保留的权益应按照公允价值重新计量，公允价值与账面价值之间的差额确认为处置子公司利得或损失的组成部分。修订后的准则认为控制权的丧失涉及以子公司交换其他类型的资产，而不仅仅是继续持有一项权益，所以也采用与业务合并时因并购前已持有购买的业务权益会产生利得一致（见问答 ）的会计处理方式。 修订后的准则对涉及在原准则下确认的非控制性权益的交易有什么影响?主体可能会购买在修订前的国际财务报告准则第3号下的业务合并中确认的非控制性权益，也就是仅确认部分商誉；另外，也可能按照修订后的国际财务报告准则第3号确认部分商誉，并且可能在日后购买非控制性权益。这两种情况均不得在购买非控制性权益时进一步确认商誉；如果购买价格高于非控制性权益的账面价值，则应减记净资产及权益，减记的数额可能是重大的。普华永道——国际财务报告准则实务指南——2010年的变化 | 27
Principles of business combinationsUnderstand the economicsGroup of assetsIndividual asset• What does the acquirer think it is buying?Allocate cost based on relative fair values at Look to the relevant specific • How much does it think it is paying?purchase date to assets acquired (including standard, eg, IAS 16, ‘Property, • What does the contract actually say?intangibles) and liabilities assumed. plant and equipment’, for a • Are there any other linked transactions?[IFRS 3 para 2].property (non-investment).Asset acquisitionIs the transaction an acquisition of an asset or a business?Definition of a business. [IFRS 3 para 3; Business acquisitionApp A; App B paras B7- B12].What constitutes control?Definition of control. [IAS 27 para 4].Factors influencing control [IAS 27 paras 13-15]Please note that Business: no control• Equity shareholding. [IMoA]No controlthis flowchart does Look to the relevant specific • Control of the board. [IMoA]not cover group standard, eg, IAS 28, ‘Investment • Potential voting rights. [IMoA]reconstructions or in associates’ or IAS 31, ‘Interests • Control agreement. [IMoA]common control in joint ventures’.• Joint control. [IAS 31 para 3].• Special purpose entities (SPEs). [SIC-12].• De facto control. [IMoA]Economic interest is not the same as elements are payments made at the Control existstime of the acquisition which do not form part IFRS 3 (revised) appliesof consideration transferred. Consider Goodwill (a) reasons for the transaction; (b) who initiated Acquisition method• Goodwill is a transaction; (c) timing of the transaction. • Identify acquirer.• ‘Full’ or ‘partial’ goodwill depends on [IFRS 3 App B para B50].• Determine acquisition date. measurement of NCI.• Account for purchase • Transaction costs. [IFRS 3 para 53].• Re-assess fair values. [IFRS 3R para 36].• Settlement of pre-existing relationships. • Recognise gain in profit or loss. [IFRS 3R para 34]. [IFRS 3 para 52].Excluded • Remuneration for future employee services. Identifiable assets and liabilities assumed are elements [IFRS 3 para 52].recognised if:• Reimbursement for paying the acquirer’s a) definition of assets and liabilities is met at the Goodwill acquisition costs. [IFRS 3 para 52]. acquisition date; and Consideration b) they are part of what was exchanged in the • Costs to issue debt or equity. transferred business combination. [IFRS 3 paras 11,12]. [IFRS 3 para 53].• Payment for indemnification assets. Identifiable assets and liabilities assumed are Previously Identifiable [IFRS 3 para 57].measured at fair value. [IFRS 3 para 18].held interestassets and Exceptions to the recognition and/or measurement:liabilitiesNon-• Contingent liabilities. [IFRS 3 paras 22, 23].controlling Components of consideration transferred interest• Income taxes. [IFRS 3 paras 24, 25].[IFRS 3 para 37].• Employee benefits. [IFRS 3 para 26].• Assets transferred.• Indemnification assets. [IFRS 3 paras 27, 28].• Liabilities incurred by acquirer to former -controlling interest (NCI)• Reacquired rights. [IFRS 3 para 29].• Equity interests issued by acquirer.• Measure NCI either at fair value • Share-based payment awards. [IFRS 3 para 30].• All consideration is recognised and measured or at the NCI’s proportionate at fair value. share of the acquiree’s • Assets held for sale. [IFRS 3 para 31]. identifiable net assets. [IFRS 3R Forms of consideration transferred (examples)Areas to watch out for: para 19; App B paras B44, 45].• Cash, other assets, businesses or subsidiaries • Contracts should be re-assessed except for • Measurement choice for each of the acquirer. insurance and leases. [IFRS 3 paras 15-17]. combination.• Contingent consideration. [IFRS 3 paras 39,40].• All identifiable intangibles are recognised. • NCI measurement determines • Equity instruments, options, warrants. [IFRS 3 [IFRS 3 App B paras B31-40]. goodwill. para 37]. Please consult with ACS in case of put • Restructuring provisions are rarely recognised. and call options. [IFRS 3 para 11].Previously held interest • Deferred consideration. • Measurement period. [IFRS 3 paras 45-50].[IFRS 3R para 42].• Replacement share awards. [IFRS 3 App B • Remeasure a previously held para B56]. equity interest at its acquisition- Subsequent measurementContingent consideration date fair value.[IFRS 3 paras 54-58].[IFRS 3 paras 39,40,58].• Recognise a gain or loss in profit • Reacquired rights.• Classify as liability or equity. or loss.• Contingent liabilities.• Equity is not remeasured.• Indemnification assets.• Recycle items of other • Liability is remeasured through profit or loss.• Contingent consideration. comprehensive | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
业务合并的原则了解经济实质资产组单个资产• 购买方如何看待其购买的对象?应当在购买的资产（包括无形资产）和承担的参照相关的具体准则，例如针对• 购买方认为其支付的对价是多少?负债之间按照它们在购买日的相对公允价值进不动产（非投资性质）可参考 • 合同条款的实际内容是什么?行分配。[IFRS 3第2段]《国际会计准则第16号——不动• 是否存在其他相关联的交易?产、厂场和设备》购买资产交易中购买的是资产、还是业务?业务的定义。[IFRS 3第3段；附录一；附录二购买业务第B7-B12段]什么是构成控制?控制的定义。[IAS 27第4段]影响控制的因素 [IAS 27第13-15段]请注意本流程图不涵盖业务：无控制无控制集团重组和同一控制下• 权益持股情况。[IMoA]参照相关准则，比如《国际会计准业务合并。• 董事会的控制。[IMoA]则第28号——对联营主体的投资》• 潜在表决权。[IMoA]或者《国际会计准则第31号——合• 有关控制的协议。[IMoA]营中的权益》控制• 共同控制。[IAS31第3段]• 特殊目的主体 。[SIC-12]• 实质控制。[IMoA]经济利益不等同于控制。排除在外的要素是指在购买发生时作出的支付存在控制但不构成所转移的对价的一部分。考虑(a)交易适用IFRS 3（修订版）的原因；(b)哪一方发起了本次交易;(c)交易的时商誉点。 [IFRS 3附录二第B50段]购买法• 商誉属于剩余项。• 识别购买方举例如下：• 采用完全商誉法或部分商誉法取决于非控制性权益 的计量。• 确定购买日期• 交易成本。[IFRS 3第53段]廉价购买 • 对要素进行会计处理• 以前存在的关系的结算。[IFRS 3第52段]• 重新估算公允价值。[IFRS 3（修订版）第36段]• 未来员工服务的报酬。[IFRS 3第52段]• 在损益中确认利得。[IFRS 3（修订版）第34段]• 偿还出售方垫付的购买成本。[IFRS 3第52段]• 发行债务或权益的成本。[IFRS 3第53段]如果满足以下条件，应确认可辨认资产和承担的负债:排除在外的• 为补偿性资产所作的支付。[IFRS 3第57段]a) 在购买日满足资产和负债的定义，并且 要素b) 该资产和负债属于业务合并中被交换的部分[IFRS 3 第11、12段]商誉可辨认资产和承担的负债应以公允价值进行计量。 转移的对价[IFRS 3第18段]确认和/或计量的例外情况:以前持有的• 或有负债。[IFRS 3第22、23段]可辨认资产和权益负债• 所得税。[IFRS 3第24、25段]支付的对价的组成部分 [IFRS 3第37段]• 职工福利[IFRS 3第26段]非控制性权益• 被转移的资产• 补偿性资产[IFRS 3第27、28段]• 购买方向被购买方原所有者承担的负债• 重新取得的权利。[IFRS 3第29段]• 购买方发行的权益• 以股份为基础的支付的激励计划。[IFRS 3第30段]• 所有对价按照公允价值确认和计量非控制性权益• 持有待售的资产。[IFRS 3 第31段]• 按照公允价值或非控制性权益享 支付的对价的形式 (示例) 有的被购买方可辨认净资产的份 需要留意的领域:• 现金、其他资产、购买方的业务或者子公司 额来计量非控制性权益。[IFRS 3 • 或有对价。[IFRS 3第39、40段] （修订版）第19段；附录二第B44、45 • 除保险和租赁合同以外，所有合同均应进行重新评 • 权益性工具、期权和权证。[IFRS 3第37段] 段] 价。[IFRS 3 第15-17段] 有关买方和卖方期权，请咨询会计咨询服务组 • 根据每次业务合并的具体情况选 • 所有可辨认的无形资产均需确认。[IFRS 3附录二第 (ACS) 择计量方法 B31-40段]• 递延对价 • 替代股份奖励。[IFRS 3 附录二第B56段]• 非控制性权益的计量方法影响商 • 很少对重组准备进行确认。[IFRS 3 第11段] 誉• 计量期间。[IFRS 3第45-50段]或有对价 [IFRS 3第39、40、58段]• 分类为负债或权益以前持有的权益 • 权益性或有对价日后不再进行重新计量[IFRS 3 （修订版）第42段] 。• 对债务性或有对价进行重新计量，变动计入损益• 按照购买日的公允价值对以前持 有的权益进行重新计量。后续期间的计量• 在损益中确认利得或损失。[IFRS 3 第54-58段] 。• 结转其他综合收益项目。• 重新取得的权利。• 或有负债。• 补偿性资产。• 或有对价。普华永道——国际财务报告准则实务指南——2010年的变化 | 29
Step acquisitions and disposalsStep acquisitionsInvestment (10%)At fair value as an available-for-sale financial asset (or at fair value through profit or loss).+ 15%+ 70%= 25% = 80% Investment (10%) to associate (25%) Investment (10%) to subsidiary (80%) [IAS 28 para 20][IFRS 3 (revised) paras 41-42]• Remeasure investment to fair value.• Remeasure investment to fair value.• Recognise gain/loss in profit or loss and recycle • Recognise gain/loss in profit or loss AFS reserve. and recycle AFS reserve. • Determine goodwill as follows: • Determine goodwill as follows: FV consideration FV consideration + FV previously held investment + amount of NCI (fair value or share in - FV of total share of net assets.+ 10% net assets) = 35% + FV previously held investment Associate (25%) to associate (35%) - FV net assets.• Determine goodwill at each stage (FV consideration – FV of share of net assets).+ 10%• No step up of investment to fair value for previously = 90% owned 25%.+ 45%= 80% Subsidiary (80%) to subsidiary (90%) Associate (35%) to subsidiary (80%) [IAS 27 (revised) paras 30-31][IFRS 3 (revised) paras 41-42]• No FV exercise.• Remeasure associates to fair value.• Adjust controlling interest and NCI.• Recognise gain/loss in profit or loss and recycle items • Difference between FV of consideration of other comprehensive income (if any). and amount of NCI adjustment goes to • Determine goodwill as follows: equity (attributed to owners of parent). FV consideration + amount of NCI (fair value or share in net assets) + FV previously held investment - FV net assets.- 30%= 60% Step disposalsSubsidiary (90%) to subsidiary 60%) [IAS 27 (revised) paras 30-31]Subsidiary (60%) to investment (10%) • Adjust controlling interest and NCI.[IAS 27R paras 34/37]• Difference between FV of consideration and amount • Derecognise goodwill, assets and liabilities. of NCI adjustment goes to equity (attributed to • Derecognise NCI including other comprehensive owners of parent). income items attributable to them.• Initially recognise investment at its fair value at the date control is lost.- 50%- 20%• Recycle entire AFS reserve and CTA as part of = 10% = 40% gain/loss on sale.• Transfer entire IAS 16 revaluation reserve within equity to retained earnings. Subsidiary (60%) to associate (40%) • Recognise gain/loss on sale in profit or loss [IAS 27 (revised) paras 34-37] attributable to the parent.• Derecognise goodwill, assets, and liabilities.• Derecognise NCI including other Associate (40%) to associate (30%) [IAS 28 para 19A] comprehensive income items • Derecognise proportion (25%) of carrying amount of attributable to them. investment.- 10%• Initially recognise investment in associate • Recycle proportion (25%) of associate AFS reserve = 30% at its fair value at the date control is lost. and CTA as part of gain/loss on sale.• Recycle entire AFS reserve and CTA as • Transfer share (25%) of IAS 16 revaluation reserve part of gain/loss on sale. within equity to retained earnings. • Transfer entire IAS 16 revaluation reserve within equity to retained earnings. • Recognise gain/loss on sale in profit or Associate (40%) to investment (10%) [IAS 28 paras 18/19A] loss attributable to the parent.• Derecognise investment in associate.• Initially recognise investment at its fair value at the date significant influence is lost.- 30%• Recycle entire CTA and AFS reserve of associate as part of = 10% gain/loss on sale.• Transfer entire IAS 16 revaluation reserve within equity to retained : IMoA = PwC’s IFRS Manual of Accounting• Recognise gain/loss on sale in profit or | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
分步合并和处置分步合并投资（10%）作为可供出售金融资产按公允价值计量（或者作为以公允价值计量且其变动计入损益的金融资产）。+ 15%+ 70%= 25% = 80% 投资（10%）到联营（25%）[IAS 28第20段]投资（10%）到子公司（80%） • 按照公允价值对投资进行重新计量[IFRS 3（修订版）第41-42段]• 在损益中确认利得/损失并结转已确认在其他综合收益 • 按照公允价值对投资进行重新计量。 关于可供出售金融资产的准备• 在损益中确认利得/损失并结转其他综 • 按照下列方式确定商誉: 合收益项目（如有） 对价的公允价值 • 按照下列方式确定商誉: + 原持有的投资的公允价值 对价的公允价值 - 享有的净资产总份额的公允价值+ 非控制性权益的金额 + 10% （公允价值或享有净资产的份额） = 35% 联营（25%）到联营（35%） + 原持有的投资的公允价值 • 在每个阶段确定商誉（对价的公允价值 – 享有的净资产 - 净资产公允价值 的份额的公允价值）• 不需将以前持有的25%的投资调整到公允价值。+ 10%= 90% + 45%= 80% 子公司（80%）到子公司（90%） 联营（35%）到子公司（80%） [IAS 27（修订版）第30-31段][IFRS 3（修订版）第41-42段]• 不进行公允价值的计算• 按照公允价值对联营进行重新计量。• 调整控制性权益及非控制性权益• 在损益中确认利得/损失并结转其他综合收益项目（如有）• 对价的公允价值与非控制性权益账面金 • 按照下列方式确定商誉: 额之间的差额计入权益（归属于母公司 对价的公允价值 所有者）。 + 非控制性权益的金额（公允价值或享有净资产的份额） + 原持有的投资的公允价值 - 净资产公允价值- 30%= 60% 分步处置子公司（90%）到子公司（60%） [IAS 27（修订版）第30-31段]子公司（60%）到投资（10%） [IAS 27（修订版）第34/37段]• 调整控制性权益和非控制性权益• 对价的公允价值与非控制性权益账面金 • 终止确认商誉、资产及负债 额之间的差额计入权益（归属于母公司 • 终止确认非控制性权益，包括归属于该权益的其他综合收 所有者） 益项目• 按照失去控制权当天的公允价值对投资进行初始确认 • 结转整个可供出售金融资产的准备和外币折算差额作为处 - 50%- 20% 置利得/损失的一部分= 10% = 40% • 将权益中的所有按照IAS 16确认的重估价准备转入留存收 益• 在损益中确认归属于母公司的处置利得/损失子公司（60%）到联营（40%） [IAS 27（修订版）第34-37段]• 终止确认商誉、资产及负债联营（40%）到联营（30%）[IAS 28第19A段]• 终止确认非控制性权益，包括归属于该权 益的其他综合收益项目• 按比例（25%）终止确认投资的账面金额• 按照失去控制权当天的公允价值对联营主 • 按比例（25%）结转联营中的可供出售金融资产的准备 - 10% 体的投资进行初始确认 和外币折算差额作为处置利得/损失的一部分= 30% • 结转整个可供出售金融资产的准备和外币 • 按比例（25%）将权益中的按照IAS 16确认的重估价准 折算差额作为处置利得/损失的一部分 备转入留存收益• 将权益中的所有按照IAS 16确认的重估价 准备结转计入留存收益联营（40%）到投资（10%）[IAS 28第18/19A段]• 在损益中确认归属于母公司的处置利得/ • 终止确认对联营主体的投资 损失• 按照失去重大影响当天的公允价值对投资进行初始确认• 结转联营主体的所有外币折算差额和可供出售金融资产的准备 作为处置利得/损失的一部分- 30%= 10% • 将权益中的所有按照IAS 16确认的重估价准备转入留存收益• 在损益中确认利得/损失注： IMoA指普华永道的国际财务报告准则会计手册普华永道——国际财务报告准则实务指南——2010年的变化 | 31
Financial instrumentsClassification and measurement of financial assets – IFRS 9 IFRS 9, ‘Financial instruments’, represents the first milestone in the comprehensive IASB project to replace IAS 39, ‘Financial instruments: Recognition and measurement’, by the end of 2010. IFRS 9 was published on 12 November 2009 and made available for immediate early adoption. Effective date Annual periods starting 1 January 2013. Early adoption is permitted from 12 November 2009 (see detail below).How does IFRS 9 improve financial reporting?IFRS 9 simplifies accounting for financial assets as requested by many constituents and stakeholders. In particular, it replaces multiple measurement categories in IAS 39 with a single principle-based approach to classification. IFRS 9 removes complex rule-driven embedded derivative guidance in IAS 39 and requires financial assets to be classified in their entirety. IFRS 9 eliminates the need for multiple impairment models, such that only one impairment model for financial assets carried at amortised cost will be is in the scope?IFRS 9 applies to all financial assets within the scope of IAS 39, including hybrid financial instruments with financial assets hosts. IFRS 9 does not apply to financial liabilities and hybrid contracts with other than financial asset are financial assets to be measured?IFRS 9 requires all financial assets to be measured at either amortised cost or full fair value. Amortised cost provides decision-useful information for financial assets that are held primarily to collect cash flows that represent the payment of principal and interest. For all other financial assets, including those held for trading, fair value represents the most relevant measurement determines classification?IFRS 9 introduces a two-step classification approach. First, an entity considers its business model − that is, whether it holds the financial asset to collect contractual cash flows rather than to sell it prior to maturity to realise fair value changes. If the latter, the instrument is measured at fair value through profit or loss. If the former, an entity further considers the contractual cash flow characteristics of the | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
金融工具金融资产的分类和计量——国际财务报告准则第9号 《国际财务报告准则第9号——金融工具》的出台是国际会计准则理事会在2010年底前对《国际会计准则第39号——金融工具：确认和计量》进行全面替换的工作项目的第一个重大阶段性成果。国际财务报告准则第9号已于2009年11月12日发布，并允许即予提前采用。 生效日期 适用于自2013年1月1日起始的会计年度。允许自2009年11月12日起提前采用（详见下文）。国际财务报告准则第9号对财务报告的提高体现在哪些方面？应众多编报者和使用者的请求，国际财务报告准则第9号简化了金融资产的会计处理。其中特别值得关注的是，新准则采用单一的以原则为基础的资产分类方法取代了国际会计准则第39号中的多种计量分类方式。国际财务报告准则第9号取消了国际会计准则第39号中繁复的、以规则为导向的嵌入式衍生金融工具的处理指引，要求对金融资产按其整体进行分类。同时，国际财务报告准则第9号消除了多种减值模型，现只要求以摊余成本作为账面价值的金融资产仅采用一个减值模型。什么是在适用范围内？国际财务报告准则第9号适用于国际会计准则第39号所涵盖的所有金融资产，包括含有金融资产主合同的混合合同。国际财务报告准则第9号不适用于金融负债以及含有金融资产主合同以外成分的混合合同。如何对金融资产进行计量？国际财务报告准则第9号要求所有的金融资产按摊余成本或完全公允价值进行计量。对于持有的主要目的是收取本金和利息现金流的金融资产而言，摊余成本提供了对决策活动有帮助的信息。而对于包括交易性资产在内的所有其他金融资产，公允价值是最相关的计量基础。什么决定分类？国际财务报告准则第9号引进了两步分类法。首先，主体先对其商业模式进行考量，即其持有金融资产的目的是否是获取合同现金流，而不是在资产到期前将之出售以赚取公允价值变动差价。如果是后者，则金融工具应按公允价值计量且其变动计入损益；如果是前者，则主体应对金融工具的合同现金流特征作进一步分析。普华永道——国际财务报告准则实务指南——2010年的变化 | 33
What is contractual cash flow characteristics test?A financial asset within a qualifying business model will be eligible for amortised cost accounting if the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Interest is defined as consideration for the time value of money and for the credit risk associated with the principal amount outstanding during a particular period of time. Any leverage feature increases the variability of the contractual cash flows with the result that they do not have the economic characteristics of interest. If a contractual cash flow characteristic is not genuine, it does not affect the classification of a financial asset. A cash flow characteristic is not genuine if it affects the instrument’s contractual cash flows only on the occurrence of an event that is extremely rare, highly abnormal and very unlikely to are common features that generally would pass the cash flow characteristics test?• Unleveraged linkage to an inflation index in the currency in which the financial asset is denominated.• Multiple extension options (for example, a perpetual bond).• Call and put options if they are not contingent on future events, and the pre-payment amount substantially represents unpaid amounts of principal and interest on the principal amount outstanding, which may include reasonable additional compensation for the early termination of the contract.• Interest rate caps, floors and collars that effectively switch the interest rate from fixed to variable and vice versa.• In a variable rate financial asset, a borrower option to choose a rate at each interest rate reset day as long as the rate compensates the lender for the time value of money (for example, an option to pay three-month LIBOR for a three-month term or one-month LIBOR for a one-month term).What are common features that generally would fail cash flows characteristics test?• Linkage to equity index, borrower’s net income or other variables.• Inverse floating rate.• Call option at an amount not reflective of outstanding principal and interest.• Issuer is required or can choose to defer interest payments and additional interest does not accrue on those deferred amounts.• In a variable rate financial asset, a borrower option to choose a rate at each interest rate reset day such that the rate does not compensate the lender for the time value of money (for example, an option to pay one-month LIBOR for a three-month term and one-month LIBOR is not reset each month).• A variable rate that is reset periodically but always reflects a five-year maturity in a five-year constant maturity bond (that is, the rate is disconnected with the term of the instrument except at origination).• An equity conversion option in a debt host (from a holder perspective).34 | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
什么是合同现金流特征测试？如果某一金融资产的合同条款约定现金流的特定日期，并且该现金流仅是出于支付本金和未偿还的本金余额的利息，则该符合商业模式的条件的金融资产符合了采用摊余成本会计处理方法的条件。利息被定义为，对某一段特定时间中的货币的时间价值以及与未偿还本金相联系的信用风险所支付的对价。任何的杠杆特性都会增加合同现金流的变动性，同时导致合同现金流不具有利息的经济特征。如果某一合同现金流特征不是真实的，则其不影响金融资产的分类。当某一合同现金流特征仅在极罕见、高度异常且非常不可能的事件发生时才会影响金融工具的合同现金流，则该特征不是真实的。哪些常见的特征一般应该是可以通过现金流特征测试？• 与金融资产标价货币的通货膨胀指数的非杠杆性挂钩。• 多种展期选择权（例如永续债券）。• 不取决于未来或有事件的买入或卖出期权，且提前偿还金额实质上相当于未偿还的本金金额和未偿还本金余额的利息，还可能包含为提前终止合同而支付的合理的额外补偿。• 实际上将固定利率转变为浮动利率或反过来的情形的利率上限、利率下限以及利率双限。• 在可变利率金融资产中，在利率能够补偿贷款人货币时间价值前提下，借款人在每个利率重订日选定利率的选择权（例如，为三个月借款期支付三个月LIBOR利率或为一个月借款期支付一个月LIBOR利率的选择权）。哪些常见的特征一般应该是无法通过现金流特征测试？• 与权益指数、借款人净收益或其他变量挂钩。• 逆向浮动利率。• 以不是反映未偿还的本金余额和利息的金额进行结算的买入期权。• 发行人须或可选择递延支付利息，但延期支付的金额不额外计息。• 在可变利率金融资产中，借款人在每个利率重订日选定利率的选择权，但该选择导致利率不补偿借款人的货币时间价值（例如，为三个月借款期支付一个月LIBOR利率但每月不重新设定一个月LIBOR利率的选择权）。• 定期重设的可变利率，但每次重设总是反映五年期定期债券的利率，而非补偿借款人的货币时间价值（即，除在一开始之外，该利率同金融工具的期限已经脱离）。• 债务主合同中所包含的转股权（从持有人角度来看）。普华永道——国际财务报告准则实务指南——2010年的变化 | 35
Are reclassifications permitted?Classification of financial assets is determined on initial recognition. Subsequent reclassification is permitted only in those rare circumstances when the business model within which the financial asset is held changes. In such cases, reclassification of all affected financial assets is required. IFRS 9 specifies that changes in business model are expected to be very infrequent, should be determined by the entity’s senior management as a result of external or internal changes, should be significant to the entity’s operations and demonstrable to external parties. For example, an entity has a portfolio of commercial loans that it holds to sell in the short term. The entity acquires a company that manages commercial loans and has a business model that holds the loans in order to collect the contractual cash flows. The portfolio of commercial loans is no longer for sale, and the portfolio is now managed together with the acquired commercial loans; all are held to collect the contractual cash flows. Another example of a change in the business model is where an entity decides to shut down a line of service (for example, a retail mortgage business). The line of service does not accept new business, and the affected portfolio is being actively marketed for sale. IFRS 9 indicates that changes in intentions with respect to individual instruments, temporary disappearance of a particular market or transfers of instrument between business models do not represent a change in business does this mean for equity investments?Equity investments do not demonstrate contractual cash flow characteristics of principal and interest; they are therefore accounted for at fair value. However, IFRS 9 provides an option to designate a non-trading equity investment at fair value though profit or loss or at fair value through other comprehensive income. The designation is available on an instrument-by-instrument basis and only on initial recognition. Once made, the designation is irrevocable. All realised and unrealised fair value gains and losses follow the initial designation, and there is no recycling of fair value gains and losses recognised in other comprehensive income to profit or loss. Dividends that represent a return on investment from equity investments will continue to be recognised in profit or loss regardless of the an equity investment be measured at cost where no reliable fair value measure is available?IFRS 9 removes the cost exemption for unquoted equities and derivatives on unquoted equities but stipulates that, in certain circumstances, cost may be an appropriate estimate of fair value. This may be the case where insufficient recent information is available or where there is a wide range of possible fair value measurements. Cost will not be an appropriate estimate of fair value if there are changes in investee circumstances, markets or wider economy, or if there is evidence from external transactions or for investments in quoted equity instruments. To the extent factors exist that indicate cost might not be representative of fair value, the entity should estimate fair does this mean for hybrid contracts?IFRS 9 requires financial assets to be classified in their entirety. Hybrid contracts are those instruments that contain a financial or non-financial host and an embedded derivative. Hybrid contracts within the scope of IFRS 9 − that is, hybrid contracts with financial asset hosts − are assessed in their entirety against the two classification criteria. Hybrid contracts outside of scope of IFRS 9 are assessed for bifurcation under IAS 39. In many cases, hybrid contracts may fail the contractual cash flow characteristic test and should therefore be measured at fair value through profit or | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
是否允许进行重分类?金融资产的分类在初始确认时即予以确定。此后，仅在金融资产所对应的商业模型发生改变的极少数情况下才允许进行重分类。在此类情况下，所有被影响的金融资产都必须进行重分类。国际财务报告准则第9号明确说明了，商业模型的改变预期其发生频率极低的、应当由报告主体的高级管理人员依据外部或内部变动予以确定、应当对主体的经营具有重大影响以及是可向外界证明的变化。例如，某报告主体拥有一个将在短期内出售的商业贷款组合。该主体收购了一家管理商业贷款的公司，该公司的商业模式是持有贷款以收取合同现金流。这时，该商业贷款组合不再是以出售为目的的，而是与其他收购而来商业贷款一同管理，全部成为以收取合同现金流为目的而持有的贷款。另外一个商业模型改变的例子是，主体决定终止其一项服务类别（例如，其零售按揭贷款业务）。该服务类别不再接受新业务，而受影响的业务组合也在积极地寻求出售。国际财务报告准则第9号指出，关于个别工具的持有意图的变、某一特定市场的暂时性的消失或金融工具在不同商业模式之间的转移都不构成商业模型的改变。对于权益投资这意味着什么？权益投资并不展现着本金和利息的合同现金流特征；所以权益投资按公允价值进行会计处理。然而，国际财务报告准则第9号提供了将非交易性权益投资指定为以公允价值计量且其变动计入损益或以公允价值计量且其变动计入其他综合收益的选择。该指定可以对各个工具逐个进行，并且仅可在初始确认时进行。一旦指定，不得撤销。所有已实现及未实现的公允价值损益均遵循初始指定进行处理，且已确认计入其他综合收益中的公允价值损益不得再转入当期损益。不论如何指定，作为权益投资的投资回报的股利将继续确认为当期损益。在无法对权益投资进行可靠的公允价值计量的情况下，是否可以按成本进行计量？国际财务报告准则第9号取消了非挂牌权益工具及基于非挂牌权益工具的衍生工具可按成本计量的豁免，但是规定，在某些情况下，成本可能是公允价值的适当估计；这种情形可能包括无法充分取得近期的信息或各种可能的公允价值变动幅度很大。如果被投资单位所处的环境、市场或更广泛的经济发生变化，或者如果可以从外部交易中取得证据或存在对挂牌权益的投资的证据，则成本不能作为公允价值的适当估计。只要存在相关因素表明成本可能不能反映公允价值，主体即应当对公允价值进行估算。这对于混合合同意味着什么？国际财务报告准则第9号要求对金融资产以其整体进行分类。混合合同是指含有一个金融或非金融主合同以及一个嵌入衍生工具的工具。混合合同是在国际财务报告准则第9号的范围内——也就是说，含有金融资产主合同的混合合同——将以其整体为单位根据两项分类标准进行评估。在很多情形下，混合合同可能无法通过合同现金流特征测试，因此应当以公允价值计量且其变动计入损益。普华永道——国际财务报告准则实务指南——2010年的变化 | 37
Is fair value option available?Two of the existing three fair value option criteria currently in IAS 39 become obsolete under IFRS 9, as a fair value driven business model requires fair value accounting, and hybrid contracts are classified in their entirety. The remaining fair value option condition in IAS 39 is carried forward to the new standard – that is, management may still designate a financial asset as at fair value through profit or loss on initial recognition if this significantly reduces recognition or measurement inconsistency, commonly referred to as ‘an accounting mismatch’. The designation at fair value through profit or loss will continue to be are transition requirements?IFRS 9 is effective for annual periods starting 1 January 2013 and is available for early adoption from 12 November 2009. The standard generally applies retrospectively, with some exceptions. Comparative information is not required to be adjusted retrospectively for adoptions before 2012. If an entity early adopts IFRS 9, it will not be required to early adopt subsequent stages in the IAS 39 replacement project – that is, impairment and hedging. This is to facilitate early adoption of IFRS 9. However, if an entity chooses to early adopt any of the subsequent stages, it will be required to early adopt all preceding stages from the same happens next?The IASB has issued an exposure draft on amortised cost and impairment, which proposes an expected cash flow approach (expected loss model) to impairment of financial assets carried at amortised cost. The ED is open for comment until 30 June 2010. It is the second stage in the replacement of IAS 39. The IASB has also established an Expert Advisory Panel, which will advise on operational aspects of the expected loss model. The IASB is expected to issue an ED on classification and measurement of financial liabilities and an ED on hedging in Q2 2010. The IASB is also expected to seek comments on the FASB’s financial instrument’s ED also expected to be issued in Q2. The two Boards are expected to deliberate the comment letters together and to finalise the new converged accounting guidance for financial instruments by the end of | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
是否存在公允价值选择权？由于以公允价值为导向的商业模型要求采用公允价值会计、以及混合合同应按其整体进行分类，当前在国际会计准则第39号中所采用的三项公允价值选择权标准之中的两项标准在国际财务报告准则第9号下不再被使用了。在国际会计准则第39号中所剩下的那一项公允价值选择权条件将在新准则中继续沿用——也就是说，如果在初始确认时将金融资产指定为以公允价值计量且其变动计入损益可以大幅减少确认或计量的不一致，也就是通常所说的“会计错配”，则管理层仍可采用这种做法。以公允价值计量且其变动计入损益的指定一旦做出后是不可撤销的。有哪些过渡要求？国际财务报告准则第9号将于自2013年1月1日起开始的会计年度生效，可自2009年11月12日起提前采用。除部分例外情况外，新准则一般采用追溯调整法。在2012年前采用新准则的不要求对比较数据进行追溯调整。如果报告主体提前采用国际财务报告准则第9号，无须提前采用国际会计准则第39号替换项目的后续阶段 – 即减值和套期。这一规定的目的是为了促进提前采用国际财务报告准则第9号。然而，如果主体选择提前采用任何一个后续阶段的规定，则必须从同一天起同时提前采用该阶段之前所有阶段的相关规定。下一阶段将会出现什么？国际会计准则理事会已经发布了有关摊余成本和金融资产减值的征求意见稿，提议对以摊余成本作为账面价值的金融资产的减值采用预期现金流法（预期损失模型）。此征求意见稿的公开征求反馈意见截至2010年6月30日。这是国际会计准则第39号替换项目的第二阶段。国际会计准则理事会也已经设立了一个专家咨询委员会，负责就预期损失模型的操作事项提供建议。国际会计准则理事会预计将在2010年的第二季度分别针对金融负债分类和计量、以及套期发布征求意见稿。国际会计准则理事会还预计将就美国财务会计准则委员会(FASB)预计同于2010年第二季度发布的金融工具征求意见稿征求意见。两个准则委员会将对反馈意见进行共同的研讨，并预计在2010年年底前将趋同的金融工具的会计指引予以定稿。普华永道——国际财务报告准则实务指南——2010年的变化 | 39
Hedging of portions of financial instruments – IAS 39 amendmentThe IASB issued an amendment to IAS 39, ‘Eligible hedged items’, on 31 July 2008. The amendment makes two changes:• It prohibits designating inflation as a hedgeable component of a fixed rate debt. • In a hedge of one-sided risk with options, it prohibits including time value in the hedged date Reporting periods beginning on or after 1 July 2009. It should be applied management issued inflation linked debt, can it hedge the inflation component?Yes, the contractually specified inflation component of an inflation linked debt can be designated as a hedged item in a cash flow or fair value hedge. If management uses options to hedge forecast sales in foreign currency, can it still designate them as hedges of one-sided risk?Yes, options may be designated as hedges of one-sided risk – for example, the foreign exchange risk that forecast sales in foreign currency will be worth less in the functional currency of the these options be perfectly effective hedging instruments?No. The amendment clarified that only the intrinsic value of the purchase options can be designated as a hedging instrument. Changes in the time value of the options will be posted to profit or loss should management do if it designated the full fair value of the options as hedging instruments in the past?Management should re-designate such options in new hedged relationships on an intrinsic value basis prospectively as soon as | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
金融工具的部分套期——对国际会计准则第39号的修改国际会计准则理事会于2008年7月31日发布了对国际会计准则第39号的修改——“符合条件的被套期项目”。该修改做出了两项改动：• 禁止将通货膨胀指定为固定利率债务的一个可套期成分。• 在通过期权对单边风险进行套期时，禁止将时间价值纳入被套期风险。生效日期 适用于起始日在2009年7月1日或之后开始的报告期间。应当追溯适用。如果管理层发行与通货膨胀挂钩的债务，是否可对通货膨胀成分进行套期？可以，与通货膨胀挂钩的债务中具有合同明确规定的通货膨胀部分可以被指定为现金流套期或公允价值套期中的被套期项目。如果管理层使用期权对外币预期销售进行套期，其能否仍可将期权指定为对单边风险的套期？可以，期权可以被指定为对单边风险的套期 —— 例如，外币预期销售如以主体的功能货币计算则其价值可能较低的外汇风险。这些期权是否能够成为完全有效的套期工具？否。该修改明确指出，只有购买期权的内在价值可以被指定为套期工具。期权的时间价值变动将计入利润表。如果在过去将期权的整个公允价值指定为套期工具，管理层应当怎么做？管理层应当按未来适用法尽快在新的套期关系中将这些期权按照其内在价值重新进行指定。普华永道——国际财务报告准则实务指南——2010年的变化 | 41
Classification of rights issues – IAS 32 amendment ‘Classification of rights issues – an amendment to IAS 32’ was published on 8 October 2009. The amendment recognises that the previous requirement to classify foreign-currency-denominated rights issued to all existing shareholders on a pro rata basis as derivative liabilities is not consistent with the substance of the transaction, which represents a transaction with owners acting in their capacity as such. The amendment therefore creates an exception to the ‘fixed for fixed’ rule in IAS 32 and requires rights issues within the scope of the amendment to be classified as date Annual periods beginning on or after 1 February 2010. It should be applied retrospectively. Early adoption is permitted. What is a rights issue?A rights issue is used as a means of capital-raising whereby an entity issues a right, option or warrant to all existing shareholders of a class of equity on a pro rata basis to acquire a fixed number of additional shares at a fixed strike price. The strike price is usually set below current market share price, and shareholders are economically compelled to exercise the rights so that their interest in the entity is not diluted. Rights issues are not used for speculative purposes and are required by laws or regulations in many jurisdictions when raising new guidance now?Rights issues have become popular in the current environment due to liquidity constraints on the markets. Entities listed in different jurisdictions are normally required by laws or regulations to issue rights denominated in respective local currencies. Unfortunately, a fixed strike price in other than the entity’s functional currency violates ‘fixed for fixed’ equity classification criterion in IAS 32 and hence results in the instrument being classified as a derivative liability measured at fair value through profit or loss. Given that rights issues are usually relatively large transactions, this would have a substantial effect on entities’ financial does the amendment require?The IASB recognised that classifying foreign-currency-denominated rights issued to all existing shareholders on a pro rata basis as derivative liabilities was not consistent with the substance of the transaction, which represents a transaction with owners acting in their capacity as such. The amendment therefore created an exception to the ‘fixed for fixed’ rule in IAS 32 and required rights issues within the scope of the amendment to be classified as is the scope of the new guidance?The scope of the amendment is narrow and applies only to pro rata rights issues to all existing shareholders in a class. It does not extend to long-dated foreign currency rights issues or foreign-currency-denominated convertible bonds. For these instruments, the option to acquire the issuer’s equity will continue to be accounted for as a derivative liability, with fair value changes recorded in profit or will this change current practice?Rights issues are now required to be classified as equity if they are issued for a fixed amount of cash regardless of the currency in which the exercise price is denominated, provided they are offered on a pro rata basis to all owners of the same class of equity. Unlike derivative liabilities, equity instruments are not subsequently re-measured at fair value through profit or loss. The accounting therefore becomes less complex, and there is less volatility in profit or | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
配股权的分类——对国际会计准则第32号的修改《配股权的分类——对国际会计准则第32号的修改》于2009年10月8日发布。该修改确认了，之前将对所有现有股东按比例发行的外币标价的配股权确定为衍生金融负债的要求与交易的实质不一致，该交易是与所有者以其作为所有者的身份所进行的交易。因此，该修改对于在国际会计准则第32号中的“固定换固定”规则给出了一项例外规定，要求在该修改的适用范围内的配股权分类为权益。生效日期 适用于起始日在2010年2月1日或之后开始的年度期间。应当追溯适用。允许提前实施。 何谓配股权发行？配股权是资本筹资活动中所采用的一种方法，即由主体向某一级别的全部现有股东发行一种权利、期权或权证，从而后者能够按比例以某一固定行权价格取得某一固定数量的额外股份。行权价格通常低于当前的市场价格，所以股东为了不使其所持有的权益被摊薄，将迫于经济方面的考虑而行权该配股权。配股权不是为了投机的目的而发行的，而且是很多国家和地区的法律法规要求的资本筹资形式。为什么在此时制定新指引？在市场流动性紧缺的当前环境下，发行配股权已经成为被广泛使用的一种手段。各个国家和地区通常都有要求上市公司以当地货币发行配股权的法律或法规。不幸的是，以主体功能货币以外的币种标价的固定行权价格违背了国际会计准则第32号中的“固定换固定”的权益分类原则，因此导致该工具被归类为以公允价值计量且其变动计入损益的衍生负债。考虑到配股权发行通常都是规模相对庞大的交易，这应该会对主体的财务报表产生重大的影响。该修改提出了哪些要求？国际会计准则理事会确认了，将按比例向全部现有股东发行的外币标价配股权归类为衍生负债是与该交易的实质不相符的，因为该交易是与所有者以其作为所有者身份所进行的交易。因此，该修改是对国际会计准则第32号中的“固定换固定”规则出做出了一项例外规定，要求将该修改的适用范围内的配股权归类为权益。新指引的适用范围为何？该修改的适用范围很窄，仅针对按比例向同一级别的全部现有股东发行的配股权，并不延伸至远期外币配股权或外币标价的可转债。对于这些工具，能够取得发行人权益的期权仍将继续作为衍生负债来进行会计处理，同时将其公允价值变动计入当期损益。此项修改将如何改变当前的实务操作？如果发行配股权是用于获取固定金额的现金，只要是按比例向同一权益级别的全部所有者发行配股权，则不论以哪种币别作为行权价格的标价，配股权现在均应归类为权益。与衍生负债不同的是，权益工具不按公允价值计量且其变动计入当期损益进行后续计量。因此，会计处理将相对没有那么复杂，损益的波动程度进而也将降低。普华永道——国际财务报告准则实务指南——2010年的变化 | 43
Group cash-settled share-based payment transactions − IFRS 2 amendmentsThe IASB issued amendments to IFRS 2, ‘Group cash-settled share-based payment transactions’, in June 2009. The amendments provide a clear basis to determine the classification of share-based payment transactions in consolidated and separate financial statements. The amendments incorporate IFRIC 8, ‘Scope of IFRS 2’, and IFRIC 11, ‘IFRS 2 – Group and treasury share transactions’, into IFRS 2. They also expand on the guidance given in IFRIC 11 to address group arrangements that were not considered in that date Annual periods beginning on or after 1 January 2010. Early adoption is permitted. What was the reason for the amendments?The amendments were issued to expand on the guidance in IFRIC 11 on accounting for awards in group situations. IFRS 2 now covers cash-settled awards that will be settled by an entity within the group that does not employ the employees who receive the does an entity account for group cash-settled share-based payment arrangements? Where a parent entity issues a cash-settled award to employees of its subsidiary, the amendments confirm that this will be treated as a cash-settled share-based payment transaction in the parent’s separate and consolidated financial statements (the parent entity has granted the award and has the obligation to settle in cash); and as an equity-settled transaction in the subsidiary’s financial statements (the subsidiary entity has no obligation to settle the award).The classification of both cash-settled and equity-settled share-based payment transactions in group situations, in both consolidated and separate financial statements, is summarised in the flow chart will be the impact of the amendments? We expect there to be minimal impact on consolidated financial statements because awards should have been correctly accounted for as cash-settled share-based payment arrangements. However, because there is new guidance for group cash-settled awards (historically standards have been silent in this area), subsidiaries may need to account for a change in accounting policy. For example, if a subsidiary chose to treat an award granted to its employees by its parent as cash-settled to mirror the accounting treatment in the consolidated financial statements, this will now need to be treated as equity-settled. Management will therefore need to measure the fair value of the award at grant date and transfer the credit to equity. This could involve time and effort in order to look back and determine the fair value of the award at grant | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
集团以现金结算的以股份为基础的支付交易 —— 对国际财务报告准则第2号的修改国际会计准则理事会于2009年6月颁布了《对国际财务报告准则第2号的修改——集团以现金结算的以股份为基础的支付交易》。该修改为确定以股份为基础的支付交易在合并财务报表和单独财务报表中的分类提供了明确的基础。该修改将《国际财务报告解释公告第8号——国际财务报告准则第2号的范围》和《国际财务报告解释公告第11号——国际财务报告准则第2号：集团和库藏股交易》纳入国际财务报告准则第2号，同时其也扩展了国际财务报告解释公告第11号中所提供的指引，对那些在该解释公告中未予以考虑的集团交易安排的处理进行了阐述。生效日期 适用于起始日在2010年1月1日或之后的年度期间。允许提前实施。 修改的原因是什么？颁布该修改旨在扩展国际财务报告解释公告第11号中对于在集团情况下奖励的会计处理所提供的指引。国际财务报告准则第2号现在涵盖了将由集团内并未雇佣获得奖励的职工的某一主体进行结算的以现金结算的奖励。主体如何对集团以现金结算的以股份为基础的支付安排进行会计处理？在母公司主体授予其子公司的职工以现金结算的奖励的情况下，该修改确认，如果母公司主体已经授予该奖励并且有义务以现金进行结算，则其在母公司主体的单独财务报表和合并财务报表中均将被作为以现金结算的以股份为基础的支付交易进行处理；并且，如果子公司主体没有义务结算该奖励，则其在子公司主体的财务报表中将被作为以权益结算的交易进行处理。在下面的流程图中概括了在集团情况下，以现金结算的和以权益结算的以股份为基础的支付交易在合并财务报表和单独财务报表中的分类。该修改将有何影响？我们预期该修改对合并财务报表只会产生微小的影响，这是因为这样的奖励应当已经被作为以现金结算的以股份为基础的支付安排而进行了正确的会计处理。然而，由于该修改对于集团以现金结算的奖励提供了新的指引（准则过去并未提及这一方面），子公司可能需要对这一会计政策变更进行会计处理。例如，如果某一子公司过去选择将其母公司授予其职工的奖励作为以现金结算的交易进行处理，以与合并财务报表中的会计处理相对应，现在则需要将其作为以权益结算的交易处理。因此，管理层将需要对该奖励在授予日的公允价值进行计量，并且将贷方转入权益。这可能需要花费时间和努力，来向前追溯并确定该奖励在授予日的公允价值。普华永道——国际财务报告准则实务指南——2010年的变化 | 45
Will management need to restate their financial statements?It depends. The amendments require retrospective adoption, and the financial statements need to reflect the amendments as if they had always been applied. The entity’s previous accounting policy will determine whether or not an entity’s financial statements need to be restated. As the amendments to IFRS 2 are fully retrospective, any changes in accounting policy will require appropriate disclosure in accordance with IAS 8, ‘Accounting policies, changes in accounting estimates and errors’.Classification of cash- and equity-settled transactionsYesDoes counterparty get Nomy equity instruments? (Notes 1 and 2)Does counterparty get Yesequity instruments of another entity in the same group? (Note 2)NoDo I have to provide Does counterparty get Nothose instruments (that cash (or other assets) is, am I the settler?)based on the value NoNot in scope of either my equity of IFRS 2instruments or equity instruments of another Yesgroup entity? (Note 2) YesYesDo I have to settle the Equity-settled expenseCash-settled expenseobligation?NoEquity-settled expense (Note 3)Notes: 1 ‘My equity instruments’, include equity instruments of my subsidiaries (non-controlling interests). 2 ‘Counterparty’ includes employees and other suppliers of goods or services even where the goods or services are unidentifiable. 3 For the entity that settles the obligation, treatment will be as equity-settled only if the transaction is settled in equity instruments of that entity (including equity instruments of a subsidiary of that entity). For the entity receiving the goods or services, treatment will be as equity-settled unless there is an obligation to settle in cash or other | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
管理层是否将需要重述其财务报表？视情况而定。该修改要求追溯适用，并且财务报表需要按照如同这些修改一直被采用一样来反映该修改的要求。主体以前采用的会计政策将决定是否需要对主体的财务报表进行重述。由于对国际财务报告准则第2号的修改要求完全追溯，因此任何会计政策变更将须要依据《国际会计准则第8号 —— 会计政策、会计估计变更和差错》的要求进行适当的披露。以现金结算的交易和以权益结算的交易的分类是否交易对方是否获得了我的权益工具？（注1和注2）交易对方是否获得了同一是集团内另一主体的权益工具？（注2）否否我是否必须提供那些工具交易对方是否取得以我的（即我是否为结算方？）不属于国际财权益工具或集团内另一主否务报告准则第体的权益工具的价值为基2号的范围础计算的现金（或其他资产）（注2）是是是以权益结算的交易的费用以现金结算的交易的费用我是否必须结算该义务？否以权益结算的交易的费用（注3）注：1 “我的权益工具”包括我的子公司的权益工具（非控制性权益）。2 即使在商品或服务不可辨认的情况下，“交易对方”仍包括职工和其他商品或服务的提供者。 3 对于结算该义务的主体，仅当交易以该主体的权益工具（包括该主体子公司的权益工具）结算时，该交易才被作为以权益结算的交易 进行处理。对于获得商品或服务的主体，除非有义务以现金或其他资产进行结算，否则该交易将被作为以权益结算的交易进行处理。 普华永道——国际财务报告准则实务指南——2010年的变化 | 47
Related-party disclosures – IAS 24 amendmentIAS 24, ‘Related-party transactions’, was amended in November 2009. The revised standard removes the requirement for government-related entities to disclose details of all transactions with the government and other government-related entities. It also clarifies and simplifies the definition of a related previous version of IAS 24 did not contain any specific guidance for government-related entities. They were therefore required to disclose transactions with the government and other government-related entities. This requirement was onerous in territories with pervasive government control; it placed a significant burden on entities to identify related-party transactions and collect the information required to make the disclosures. For example, a government-controlled railway was theoretically required to disclose details of its transactions with the post office. This information was not necessarily useful to users of the financial statements and was costly and time-consuming to collect. The financial crisis widened the range of entities subject to related-party disclosure requirements. The financial support provided by governments to financial institutions in many countries means that the government now controls or significantly influences some of those entities. A government-controlled bank, for example, would be required to disclose details of its transactions, deposits and commitments with all other government-controlled banks and with the central bankEffective date Annual periods beginning on or after 1 January 2011. Earlier adoption is permitted either for the entire standard or for the reduced disclosures for government-related is the definition of a government-related entity?Government-related entities are now defined as entities that are controlled, jointly controlled or significantly influenced by a disclosures are government-related entities required to make?The amendment introduces an exemption from the disclosure requirements of IAS 24 for transactions between government-related entities and the government, and all other government-related entities. Those disclosures are replaced with a requirement to disclose:• The name of the government and the nature of the relationship.• The nature and amount of any individually-significant transactions.• A qualitative or quantitative indication of the extent of any collectively-significant | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
关联方披露 —— 对国际会计准则第24号的修改《国际会计准则第24号——关联方交易》于2009年11月被修改。修改后的准则取消了要求与政府相关的主体披露所有与政府和其他与政府相关的主体之间交易明细的规定，同时明确和简化了关联方的定义。原国际会计准则第24号未包含任何关于与政府相关的主体的特定指引，因而要求与政府相关的主体披露与政府和其他与政府相关的主体之间的交易。这一要求在普遍受政府控制的地区是一项繁重的工作，给主体施加了识别关联方交易并收集作出披露所需信息的重大负担。例如，理论上，受政府控制的铁路公司须披露其与邮局之间交易的明细。但这一信息对于财务报表使用者未必有用，并且需花费大量成本和时间进行收集。金融危机扩大了受关联方披露要求规范的主体的范围。例如，许多国家的政府向金融机构提供的财务支援意味着该政府现在对其中的一些主体具有控制或重大影响。受政府控制的银行可能会被要求披露其与所有其他受政府控制的银行及中央银行之间交易、存款和承诺的明细。生效日期适用于起始日在2011年1月1日或之后的年度期间。允许提前采用整个准则或仅提前采用与政府相关的主体的较低披露要求。与政府相关的主体的定义是什么？与政府相关的主体现在被定义为由政府控制、共同控制或施加重大影响的主体。与政府相关的主体须作出哪些披露？对于与政府相关的主体与政府及所有其他与政府相关的主体之间的交易在国际会计准则第24号下的披露要求，该修订给予了豁免。这些披露要求被下列披露要求所替代：• 政府的名称以及与政府之间关系的性质。 • 每一个别重大交易的性质和金额。• 每一类汇总构成重大交易之范围的定性或定量说明。 普华永道——国际财务报告准则实务指南——2010年的变化 | 49
What is the impact of the change in disclosure requirements?This is a significant relaxation of the disclosure requirements and should be of substantial benefit to government-related entities. The complexity and volume of the disclosures in the financial statements and the costs of record-keeping will be reduced. The new disclosures will provide more meaningful information about the nature of an entity’s relationship with the has the definition of a related party changed?The previous definition of a related party was complicated and contained a number of inconsistencies. These inconsistencies meant, for example, that there were situations in which only one party to a transaction was required to make related-party disclosures. The definition has been amended to remove such inconsistencies and make it simpler and easier to is the impact of the amended definition?While the new definition will make the definition of a related party easier to apply, some entities will be required to make additional disclosures. The entities that are most likely to be affected are those that are part of a group that includes both subsidiaries and associates and entities with shareholders that are involved with other entities. For example, a subsidiary is now required to disclose transactions with an associate of its parent. Similarly, disclosure is required of transactions between two entities where both entities are joint ventures (or one is an associate and the other is a joint venture) of a third entity. In addition, an entity that is controlled by an individual that is part of the key management personnel of another entity is now required to disclose transactions with that second next steps should management consider?Management of government-related entities should consider whether they wish to adopt the amendment early. Early adoption is likely to be attractive for many entities, but management intending to adopt early should also consider the revised disclosure requirements and put in place procedures to collect the required of all entities should consider the revised definition to determine whether any additional disclosures will be required and put in place procedures to collect that | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
披露要求的变化有何影响？这是披露要求的重大放宽，对于与政府相关的主体，应当有实质上的受益。财务报表中披露的复杂程度和信息量以及账务处理成本将有所降低。新的披露内容将对关于主体与政府之间关系的性质提供更具意义的信息。关联方的定义为何发生了变化？关联方的原定义复杂且包含诸多不一致的地方。这些不一致的地方，例如，导致某些情况下只有交易的一方被要求作出关联方披露。定义已被予以修改，以消除此类的不一致性，并使其更简单和易于应用。修改后的定义有何影响？虽然新定义将使关联方的定义更易于应用，但某些主体将被要求作出额外的披露。最有可能受到影响的主体为属于某集团一部分的主体，并且该集团既包括子公司和联营、又包括其股东与其他一些主体也有关联的某些主体。例如，现在要求子公司披露与其母公司的联营企业之间的交易。类似地，要求披露某一第三方持有的两家合营主体（或者一家为联营主体而另一家为合营主体）之间的交易。此外，现在要求受属于另一家主体关键管理人员的个人所控制的主体，披露与该另一家主体之间的交易。管理层应考虑哪些后续步骤？与政府相关的主体的管理层应考虑是否希望提前采用该修改。提前采用很可能对许多主体具有吸引力，但打算提前采用的管理层应考虑修改后的披露要求，设置相应程序以收集所需信息。所有主体的管理层均应对修改后的定义予以考虑，以确定是否将需要作出额外的披露，并设置相应程序收集有关信息。普华永道——国际财务报告准则实务指南——2010年的变化 | 51
First-time adoption − IFRS 1 amendment: financial instrument disclosures The Board has issued an amendment to IFRS 1, ‘First-time adoption of IFRS’, to provide first-time adopters with the same transition relief that existing IFRS preparers received in the March 2009 amendment to IFRS 7, ‘Financial instruments: Disclosures’.Effective date Annual periods beginning on or after 1 July 2010. Earlier adoption is permitted. Early adoption is required for a first-time adopter that has a first reporting period that begins earlier than 1 July 2010 in order to benefit from the disclosure relief. What triggered this amendment?Existing IFRS preparers were granted relief from presenting comparative information for the new disclosures required by the March 2009 amendments to IFRS 7 ‘Financial Instruments: Disclosures’. The relief was provided because the amendments to IFRS 7 were issued after the comparative periods had ended, and the use of hindsight would have been required. The Board therefore permitted entities to exclude comparative disclosures in the first year of application. Certain first-time adopters (for example, those with a first reporting period beginning on or after 1 January 2009) would otherwise be required to make the comparative period disclosures, as first-time adopters do not use the transition provisions in other IFRSs. The Board has therefore issued an amendment to IFRS 1 to provide first-time adopters with the same transition provisions (and thereby the same relief) as included in the amendment to IFRS 7. The Board made a consequential amendment to IFRS 7 to remove the wording, ‘In the first year of application’, and to replace it with date-specific relief for comparative information. Any comparative periods that end before 31 December 2009 are exempt from the disclosures required by the amendments to IFRS 7. The relief applies to disclosures related to both the statement of comprehensive income and the statement of financial is affected?A first-time adopter may use the relief offered under the amendment to the extent its first IFRS financial statements present comparative periods that end before 31 December 2009. This includes any comparative annual periods that end before 31 December 2009 and any year-end comparative statements of financial position as at a date before 31 December 2009. This includes the opening statement of financial position as at the date of transition. Any comparative interim periods (full financial statements and not IAS 34 condensed) that fell within the first annual period for which the amended IFRS 7 disclosures were effective are not action do first-time adopters need to take?First-time adopters should consider the comparative periods that are being presented in their first IFRS financial statements and determine whether they should take advantage of the disclosure relief offered by this | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
首次采用 —— 对国际财务报告准则第1号的修改：金融工具披露 国际会计准则理事会发布了一项对《国际财务报告准则第1号——首次采用国际财务报告准则》的修改，以提供给首次采用者与目前按照国际财务报告准则编制财务报表的主体在2009年3月对《国际财务报告准则第7号——金融工具：披露》的修改中获得的相同的过渡性豁免。生效日期 适用于起始日在2010年7月1日或之后的年度期间。允许提前采用。为受益于该披露豁免，首个报告期的起始日早于2010年7月1日的首次采用者须提前采用。 由何导致这一修改？根据2009年3月对《国际财务报告准则第7号——金融工具：披露》的修改，目前按照国际财务报告准则编制财务报表的主体被豁免了对新披露要求列报比较信息。提供这一豁免是因为对国际财务报告准则第7号的修改发布于比较期间结束之后，若要求披露比较信息则属于后见之明。国际会计准则理事会因此允许主体在应用该修改的首个年度不需要披露比较信息。而某些首次采用者（例如，首个报告期的起始日在2009年1月1日或之后的首次采用者）却可能会被要求披露比较期间信息，因为首次采用者不可采用其他国际财务报告准则的过渡性规定。国际会计准则理事会因此发布了对国际财务报告准则第1号的修改，以向首次采用者提供与国际财务报告准则第7号的修改中所包含的相同的过渡性规定（从而给予相同的豁免）。国际会计准则理事会对国际财务报告准则第7号进行了相应修改，删除了“在应用的首个年度”，改为豁免披露特定日期的比较信息。2009年12月31日之前结束的比较期间被豁免进行国际财务报告准则第7号的修改所要求的披露。该豁免适用于与综合收益表和财务状况表相关的披露。谁受到了影响？首次采用者可以其首份国际财务报告准则财务报表列示的2009年12月31日之前结束的比较期间为限，使用该项修改中所提供的豁免。这包括于2009年12月31日之前结束的任何年度比较期间、以及截止于2009年12月31日之前任一日期的年度末比较财务状况表，还包括转换日的期初财务状况表。修改后的国际财务报告准则第7号披露要求生效后的首个年度期间内的比较中期（完整的财务报表，而非按照国际会计准则第34号编制的简要财务报表）不予豁免。首次采用者需要采取哪些措施？首次采用者应当考虑其首份国际财务报告准则财务报表中列示的比较期间，确定是否应利用这一修改所提供的披露豁免。普华永道——国际财务报告准则实务指南——2010年的变化 | 53
First-time adoption − IFRS 1 amendment: oil and gas assets and lease classificationThe IASB issued an amendment to IFRS 1, ‘First-time adoption of IFRS’, to exempt entities that use the full cost method for oil and gas properties from retrospective application of IFRSs; it also exempts entities with existing leasing contracts from reassessing the classification of those contracts in accordance with IFRIC 4, ‘Determining whether an arrangement contains a lease’.Effective date Annual periods beginning on or after 1 January 2010. What relief does this give oil and gas entities?Some national accounting requirements require exploration and development costs for oil and gas properties in the development or production phases to be accounted for in cost centres that include all properties in a large geographical area (known as the full cost method). Under this exemption, first-time adopters that have used this method previously can elect to measure those assets on transition to IFRS on the following basis:• Exploration and evaluation assets at the amount determined under the entity’s previous GAAP; and• Assets in the development or production phases at the amount determined for the cost centre under the entity’s previous GAAP. The entity is then required to allocate this amount to the cost centre’s underlying assets pro rata using reserve volumes or reserve values as of that date. If this exemption is taken, the entity should test those assets for impairment on transition to does the leasing exemption impact first-time adopters?Where a first-time adopter has determined at an earlier date whether an arrangement contained a lease in accordance with its previous GAAP (equivalent to the requirement in IFRIC 4), the entity is not required under the exemption to undertake a further reassessment on transition to IFRS. This exemption can be applied as long as the earlier assessment would have resulted in the same outcome as that resulting from applying IAS 17, ‘Leases’, and IFRIC | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
首次采用 —— 对国际财务报告准则第1号的修改：油气资产以及租赁的分类国际会计准则理事会发布了一项对《国际财务报告准则第1号——首次采用国际财务报告准则》的修改，豁免对油气资产使用全部成本法的主体追溯适用国际财务报告准则；还豁免存在现有租赁合同的主体按照《国际财务报告解释公告第4号——确定一项安排是否包含租赁》重新评价这些合同的分类。生效日期 适用于起始日在2010年1月1日或之后的年度期间。 这给予了油气主体哪些豁免？某些国家的会计规定要求，开发或生产阶段中油气资产的勘探和开发成本应当在包括较大地理区域内所有油气资产的成本中心内进行会计处理（被称为全部成本法）。根据这一豁免，原已使用这一方法的首次采用者在转换至国际财务报告准则时可选择以下列基础计量这些资产：• 按主体原采用的公认会计原则确定的金额计量勘探和评价资产；以及• 按主体原采用的公认会计原则所确定的成本中心的金额计量开发或生产阶段的资产。然后，主体须使用转换日的储量或者储量价值按比例将此金额分配至成本中心的各项基础资产。如果使用了这一豁免，主体应当在转换至国际财务报告准则时对这些资产的减值进行测试。租赁的豁免如何影响首次采用者？在首次采用者已于较早之前按照其原采用的公认会计原则（等同于国际财务报告解释公告第4号中的要求）确定过一项安排是否包含租赁的情况下，根据该豁免，主体在转换至国际财务报告准则时无须另外进行重新评估。只要较早之前的评估产生的结果与应用《国际会计准则第17号——租赁》和国际财务报告解释公告第4号应该会导致相同的结果，即可应用该豁免。普华永道——国际财务报告准则实务指南——2010年的变化 | 55
Pre-payments of a minimum funding requirement − IFRIC 14 The amendment to IFRIC 14, ‘IAS 19 – The limit on a defined benefit asset, minimum funding requirements and their interaction’, was published on 26 November 2009. It removes an unintended consequence of IFRIC 14 relating to voluntary pension pre-payments when there is a minimum funding date Annual periods beginning on or after 1 January 2011; it will apply from the beginning of the earliest comparative period presented. Earlier adoption is does the amendment differ from previous guidance?Some companies that are subject to a minimum funding requirement may elect to pre-pay their pension contributions. The pre-paid contributions are recovered through lower minimum funding requirements in future years. An unintended consequence of the interpretation, prior to this amendment, was that IFRIC 14 could prevent the recognition of an asset for any surplus arising from such voluntary pre-payment of minimum funding contributions in respect of future service. The interpretation has been amended to require an asset to be recognised in these does the amendment affect?It will have a limited impact, as it applies only to companies that are required to make minimum funding contributions to a defined benefit pension plan and choose to pre-pay those affected are companies that: • have a defined benefit pension plan that is subject to a minimum funding requirement; and • have prepaid (or expect to prepay) the minimum funding requirement in respect of future employee service, leading to a pension do affected entities need to do?Such entities should reconsider their accounting in the light of the revised guidance to determine whether an asset for the pre-paid contributions should be recognised. They should assess the impact as early as possible to determine whether the amendment should be adopted before the effective | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
最低提存资金要求的预付款 —— 国际财务报告解释公告第14号对《国际财务报告解释公告第14号——国际会计准则第19号：设定受益计划资产的限额、最低提存资金要求及其相互作用》的修改于2009年11月26日发布。该修改消除了由国际财务报告解释公告第14号中与存在最低提存资金要求时自愿缴纳的退休金预付款有关的部分所引起的非意图后果。生效日期 适用于起始日在2011年1月1日或之后的年度期间；该修改将从所列报的最早可比期间的期初起适用。允许提前实施。该修改与原指引有何不同？一些受最低提存资金要求限制的公司可能选择预缴其退休金的提存金。该预缴的提存金通过在未来年度中较低的最低提存资金要求予以收回。在作出该修改之前，解释公告中的非意图后果是指，国际财务报告解释公告第14号可能会阻止将由于此类自愿预先提存与未来服务相关的最低提存资金而产生的任何盈余确认为一项资产。修改后的解释公告要求在这些情况下应确认一项资产。该修改会影响哪些主体？该修改的影响是有限的，因为其仅适用于那些须就设定受益退休金计划进行最低提存资金的提存、并且选择预缴该提存金的公司。那些受影响的公司为：• 具有受最低提存资金要求限制的设定受益退休金计划；并且• 已经预缴了（或预期将预缴）与未来职工服务相关的最低提存资金要求，因而导致退休金计划产生盈余的公司。受影响的主体需要采取哪些措施？此类主体应当根据修订后的指引重新考虑其会计处理，以确定是否应将预缴的提存金确认为一项资产。这些主体应当尽早评估相关影响，以确定是否应当在该修改的生效日期之前采用该修改。普华永道——国际财务报告准则实务指南——2010年的变化 | 57
Hedges of a net investment in a foreign operation – IFRIC 16 IFRIC 16, ‘Hedges of a net investment in a foreign operation’, was published on 3 July 2008. The interpretation clarifies the following in respect of net investment hedging:• The risk being hedged should relate to differences in functional currency between any parent (including an intermediate parent) and its subsidiary. The hedged risk cannot relate to the group’s presentation currency. • Hedging instruments may be held anywhere in the group (apart from the subsidiary that itself is being hedged). Most hedging strategies used in practice will continue to be permitted by the interpretation. Most entities will not therefore face any changes from applying it. Effective date Annual reporting periods beginning on or after 1 October | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
境外经营净投资的套期 —— 国际财务报告解释公告第16号 《解释公告第16号——境外经营净投资的套期》于2008年7月3日发布，对净投资套期作了如下的进一步说明：• 被套期的风险必须是与任一母公司（包括中间层的母公司）及其子公司使用不同的功能性货币相关的风险，而不是源于集团内各主体使用不同的列报货币。• 除了被套期的子公司本身之外，套期工具可以由集团内的任何主体持有。根据该解释公告，大多数在实务中使用的套期策略将可以继续使用。因此，大多数主体将不会由于执行该解释公告而面临任何改变。生效日期 适用于起始日在2008年10月1日或之后的年度报告期间。普华永道——国际财务报告准则实务指南——2010年的变化 | 59
Distributions of non-cash assets to owners – IFRIC 17IFRIC 17, ‘Distributions of non-cash assets to owners’, was issued on 27 November 2008 to clarify how an entity should measure distributions of assets other than cash made as a dividend to its owners. The current standards do not specifically address this four main clarifications are:• A dividend payable should be recognised when appropriately authorised and no longer at the entity’s discretion.• Where an owner has a choice of a dividend of a non-cash asset or cash, the dividend payable is estimated considering both the fair value and probability of the owners selecting each option.• The dividend payable is measured at the fair value of the net assets to be distributed.• The difference between fair value of the dividend paid and the carrying amount of the net assets distributed is recognised in profit or loss. Additional disclosures are required if the net assets being held for distribution meet the definition of a discontinued operation under IFRS 5, ‘Non-current assets held for sale and discontinued operations’. Effective date Annual reporting periods beginning on or after 1 July 2009. Early adoption is permitted. Early adopters would then also be required to early adopt IFRS 3 (revised), ‘Business combinations’, IAS 27 (revised), ‘Consolidated and separate financial statements’, and IFRS 5 (amended), ‘Non-current assets held for sale and discontinued operations’.What is the scope of the interpretation?IFRIC 17 applies to pro rata distributions of non-cash assets, but does not apply to common control transactions. When does an entity recognise a liability for a dividend payable?An entity recognises a liability for a dividend payable when the dividend is authorised and no longer at the discretion of the entity. This date will vary by jurisdiction, so the IFRIC further clarified this point in the does an entity recognise a receipt of a dividend?IFRIC 17 does not deal with the receipt of dividends, but dividend income is recognised when the shareholder’s right to receive payment is established in accordance with IAS 18, ‘Revenue’. Determining when a right to receive payment has been established will vary from one jurisdiction to another. However, the accounting for the receipt of dividends should mirror the accounting in the paying entity. The dividend received is therefore recorded at fair | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
向所有者分配非现金资产 —— 国际财务报告解释公告第17号于2008年11月27日发布的《国际财务报告解释公告第17号——向所有者分配非现金资产》阐明了主体应该如何对作为股利分配给权益所有者的非现金资产进行计量，而现行的准则并没有专门涉及这个问题。包含如下的四项主要说明：• 当经过适当授权、并且不能由主体随意进行处理时，应当确认应付股利。 • 在所有者可以选择现金股利或非现金资产股利的情况下，对应付股利进行估计应当考虑公允 价值和所有者选择每一选项的概率。• 应付股利以将被分配的净资产的公允价值进行计量。• 应付股利的公允价值与被分配的净资产的账面价值之间的差额，确认为损益。 如果持有的将作为股利分配的净资产符合《国际财务报告准则第5号——持有待售的非流动资产和终止经营》中对终止经营的定义，需要进行额外的披露。 生效日期 适用于起始日在2009年7月1日或之后的年度会计期间。允许提前采用，提前采用的主体因而也必须提前采用《国际财务报告准则第3号——业务合并（修订版）》、《国际会计准则第27号——合并财务报表和单独财务报表（修订版）》以及《国际财务报告准则第5号——持有待售的非流动资产和终止经营业务（修改）》。该解释的适用范围?解释公告第17号适用于按比例分配非现金资产，但并不适用于同一控制下的交易。主体何时应将应付股利确认为负债?主体应在股利已获得授权且主体不能随意进行处理的时候，将应付股利确认为负债。这一日期将根据当地法规而变化，所以国际财务报告解释委员会在其解释公告中对这一点作了进一步的澄清。主体何时确认收到股利?解释公告第17号不涉及收到股利的会计处理，但是按照《国际会计准则第18号——收入》，当股东拥有收取股利的权利时，确认股利收益。股东何时拥有收取股利的权利则可能因当地法规的规定而有所不同。然而，收到股利的会计处理应与支付主体的会计处理相对应。收到的股利应以公允价值进行确认。普华永道——国际财务报告准则实务指南——2010年的变化 | 61
Transfer of assets from customers – IFRIC 18Introduction IFRIC 18, ‘Transfers of assets from customers’, was issued on 29 January 2009. It addresses the diversity in practice that has arisen when entities account for assets transferred from a customer in return for connection to a network or ongoing access to goods or services, or both. Historically some entities have recognised the asset received at its fair value; others at its acquisition cost of nil, or a nominal amount. Entities that recognised the asset at fair value either recognised the related income immediately or over a longer period. The interpretation requires the transferred assets to be recognised initially at fair value and the related revenue to be recognised immediately; or, if there is a future service obligation, revenue is deferred and recognised over the relevant service date The guidance applies prospectively to all transfers of assets from customers arising on or after 1 July 2009. Early adoption is permitted provided that the necessary information to apply the interpretation was available at the time assets were transactions are within the scope of IFRIC 18?IFRIC 18 applies to agreements for the transfer of property, plant and equipment (PPE) from a customer that is to be used to connect the customer to a network or provide the customer with an ongoing supply of goods or services. The guidance also applies where a customer transfers cash to an entity and that cash is to be used to build an asset that connects the customer to a network. It does not apply to government grants within the scope of IAS 20, ‘Accounting for government grants and disclosure of government assistance’, or service concessions within the scope of IFRIC 12, ‘Service concession arrangements’.It also does not apply to situations where an entity does not control the transferred asset. In these situations IFRIC 4, ‘Determining whether an arrangement contains a lease’, and IAS 17, ‘Leases’, may will IFRIC 18 change?The transferred assets will be recognised initially at fair value; the related revenue will be recognised immediately or, if there is a future service obligation, over the relevant service period. This may be a significant change for some entities, particularly those that have historically recognised these assets at their acquisition cost of nil or at a nominal determine when revenue should be recognised, the entity receiving the asset should determine whether the asset has been received in exchange for one or more separately identifiable services. These services include: the connection to the network, ongoing access to the network and/or the supply of goods or services through the network. IFRIC 18 also provides guidance for the separation and recognition of the different components of a it only utility and IT entities that are affected? The impact of the guidance may be broader than just the utility and IT outsourcing situations referred to in the examples in the interpretation. Entities in other network industries and other outsourcing entities should also consider whether their accounting is affected by IFRIC 18 for similar transfers of assets. 62 | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
客户转让的资产 —— 国际财务报告解释公告第18号简介 《国际财务报告解释公告第18号——客户转让的资产》于2009年1月29日发布，其阐述了当主体对以连接至网络和/或持续有权获得商品或服务作为交换而从客户处转让而来的资产进行会计处理时产生的实务上的分歧。 在历史上，有些主体以公允价值确认了所收到的资产；有些主体则以零的取得成本或名义金额进行了确认。以公允价值确认该资产的主体或是立即确认了相关收入、或者是在一段较长的期间中确认了相关收入。该解释公告要求转让而来的资产应以公允价值进行初始确认、以及立即确认相关收入；或者，如果存在未来服务义务，则将收入予以递延、并在相关的服务期间中予以确认。生效日期 该指引适用于在2009年7月1日或之后发生的所有从客户转让而来的资产，采用未来适用法。只要应用该解释公告所需的信息在转让发生时是可获得的，则允许提前实施。哪些交易属于国际财务报告解释公告第18号的范围？国际财务报告解释公告第18号适用于就从客户转让而来的、用于将客户连接至网络或持续向客户提供商品或服务的不动产、工厂和设备所订立的协议。该指引也适用于客户向主体转让现金、且该现金是用于建造将客户连接至网络的资产的情况。该解释公告不适用于《国际会计准则第20号——政府补助的会计处理和政府援助的披露》范围内的政府补助、或者是《国际财务报告解释公告第12号——服务特许权安排》范围内的服务特许权。该解释公告也不适用于主体对转让而来的资产不具有控制的情况。在这些情况下，可能适用《国际财务报告解释公告第4号——确定一项安排是否包含租赁》和《国际会计准则第17号——租赁》。国际财务报告解释公告第18号将导致哪些变化？转让而来的资产将以公允价值进行初始确认；相关收入将立即予以确认，或者如果存在未来服务义务，则将在相关的服务期间中予以确认。这对于某些主体而言可能是一项重大的变化，特别是那些在历史上以零的取得成本或名义金额确认资产的主体。 为确定何时应确认收入，收到资产的主体应确定所收到的资产是否是为了换取一项或多项可单独辨认的服务。这些服务包括：与网络的链接、持续有权使用网络和/或通过该网络持续有权获得商品或服务供应。国际财务报告解释公告第18号对于一项交易中的不同组成部分的分离和确认提供了指引。是否仅公用事业和信息技术主体受到影响？ 该指引的影响范围可能比该解释公告的那些示例中所提及的公用事业和信息技术外包的情况更为广泛。其他网络行业中的主体和其他外包主体也应考虑对于类似的资产转让，其会计处理是否会受到国际财务报告解释公告第18号的影响。普华永道——国际财务报告准则实务指南——2010年的变化 | 63
Extinguishing financial liabilities with equity instruments (‘debt for equity swaps’) – IFRIC 19IFRIC 19, ‘Extinguishing financial liabilities with equity instruments’, was published on 26 November 2009. IFRIC 19 clarifies the accounting when an entity renegotiates the terms of its debt with the result that the liability is extinguished by the debtor issuing its own equity instruments to the creditor (referred to as a ‘debt for equity swap’). Effective date Annual periods beginning on or after 1 July 2010. Early adoption is permitted. The interpretation should be applied retrospectively from the beginning of the earliest comparative period presented, as adoption in earlier periods would result only in a reclassification of amounts within new guidance now?Many entities were compelled to renegotiate their debt as it came due, in the current challenging economic climate. Renegotiations would commonly lead either to modification of debt or settlement of the liability by way of issuing equity instruments to the lender. IFRS did not address accounting for such debt for equity swaps before IFRIC 19, and there was diversity in practice. Some recognised the equity instrument at the carrying amount of the financial liability and did not recognise any gain or loss on settlement in profit or loss. Others recognised the equity instruments at their fair value and recorded any difference between that amount and the carrying amount of the financial liability in profit or loss. The financial crisis exacerbated the is the scope of new guidance?IFRIC 19 addresses the accounting by an entity that renegotiates the terms of a financial liability and issues shares to the creditor to extinguish all or part of the financial liability. It does not address the accounting by the creditor; and it does not apply to situations where the liability may be extinguished with equity instruments in accordance with the original terms of the instrument (for example, convertible bonds). The interpretation is further restricted to exclude transactions where the creditor is also a shareholder acting in its capacity as such, or transactions under common control where the transaction in substance represents an equity distribution by, or contribution to, the does the interpretation address?IFRIC 19 addresses the following issues:• Are equity instruments issued to extinguish a financial liability ‘consideration paid’? • How should an entity initially measure equity instruments issued to extinguish a financial liability? • How should an entity account for any difference between the carrying amount of the financial liability extinguished and the initial measurement amount of the equity instruments issued? 64 | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
以权益工具解除金融负债（债转股） —— 国际财务报告解释公告第19号《国际财务报告解释公告第19号——以权益工具解除金融负债》于2009年11月26日发布。国际财务报告解释公告第19号对报告主体通过重新协商其债务的条款，以债务人向债权人发行其自身权益工具来解除负债（简称为“债转股”）的会计处理进行了澄清。生效日期 适用于起始日在2010年7月1日或之后的年度报告期间。允许提前采用。由于在更早的期间追溯适用应该仅导致权益项下金额的重分类，所以该解释公告应当从最早的比较期间的期初开始进行追溯适用。为何现在出台新指引？在当前的极具挑战的经济环境中，很多主体在债务到期时被迫要就其债务进行重新协商。重新协商的结果通常会是对债务条款进行修改或通过向贷款人发行权益工具来清偿负债。在国际财务报告解释公告第19号之前，国际财务报告准则没有对债转股进行规范，所以在实务中存在各式各样的处理方法。有些主体以金融负债的账面价值来确认权益工具，并且不在损益中确认清偿所产生的任何损失或利得。其他主体也有按公允价值确认权益工具，并且将权益工具的公允价值与金融负债的账面价值之间的任何差额计入当期损益。金融危机使得这一问题更为严重。新指引的适用范围为何？国际财务报告解释公告第19号对重新协商的金融负债条款并且向债权人发行股份以解除全部或部分金融负债的主体所应进行的会计处理进行了阐述；但并没有阐述债权人的会计处理，也不适用于根据原始条款可以通过权益工具解除负债的情况（例如，可转债）。该解释公告进一步对适用范围进行了限定，债权人同时是股东并且是以其作为股东的身份进行的交易、以及在同一控制下进行的实质上是由主体进行的股权分配或对主体进行的资本投入的交易均被排除在其适用范围内。 该解释公告阐述了哪些？国际财务报告解释公告第19号阐述了下列的问题：• 为解除金融负债而发行的权益工具是否是“支付的对价”？• 主体应如何对为解除一项金融负债而发行的权益工具进行初始计量？• 主体应如何对被解除的金融负债的账面价值与已发行的权益工具的初始计量金额之间的差额进行会计处理？普华永道——国际财务报告准则实务指南——2010年的变化 | 65
What does the interpretation require?IFRIC 19 considers that equity instruments issued to settle a liability represent ‘consideration paid’. It therefore requires a gain or loss to be recognised in profit or loss when a liability is settled through the issuance of the entity’s own equity instruments. This is consistent with the general approach to derecognition of financial liabilities established by IAS 39. The amount of the gain or loss recognised in profit or loss is determined as the difference between the carrying value of the financial liability and the fair value of the equity instruments issued. If the fair value of the equity instruments cannot be reliably measured, the fair value of the existing financial liability is used to measure the gain or loss and to record issued equity will this change current practice?Entities will no longer be permitted to reclassify the carrying value of the existing financial liability into equity (with no gain or loss being recognised in profit or loss). The amount of the gain or loss should be separately disclosed in the statement of comprehensive income or in the | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
该解释公告做出了哪些要求？国际财务报告解释公告第19号认为为清偿负债而发行的权益工具体现的是“支付的对价”。因此，该解释公告要求在主体通过发行其自身权益工具来清偿负债时应将利得或损失确认为当期损益。这一做法与国际会计准则第39号中确立的金融负债终止确认的基本方法是一致的。确认为当期损益的利得或损失的金额是以金融负债的账面金额与所发行的权益工具的公允价值之间的差额进行确定的。如果权益工具的公允价值不能可靠计量，则以现有的金融负债的公允价值来计量利得或损失以及确认所发行的权益工具。该解释公告将如何改变当前的实务操作？不再允许主体将现有的金融负债的账面价值重分类至权益项下（同时不可以将利得或损失确认为当期损益）。利得或损失的金额应当在在综合收益表中或附注中单独进行披露。普华永道——国际财务报告准则实务指南——2010年的变化 | 67
Annual improvements project 2009The table below identifies the more significant changes to the standards arising from the 2009 annual improvements project and the implications for date See final column in table interpretationAmendmentPractical implicationsEffective dateIAS 1, • Clarification of the current/non-• The amendment clarifies that Annual periods ‘Presentation current classification of liabilities conversion features that are at the beginning on or of financial that are convertible into equity holder’s discretion do not impact after 1 January statements’instruments at the option of the the classification of the liability . component of the convertible 7, • The guidance has been amended • May impact the classification of Annual periods ‘Statement of to clarify that only expenditure that expenditure for matters such as beginning on or cash flows’results in a recognised asset in the exploration activities or internal after 1 January statement of financial position can research activities that have an classified as a cash flow from investing nature but do not result in investing recognised asset.• Results in an improvement in the alignment of the classification of cash flows from investing activities in the statement of cash flows and the presentation of recognised assets in the statement of financial position; reduces divergence in 17, • When a lease includes both land • Long leases of land may sometimes Annual periods ‘Leases’and buildings, classification as be classified as finance on or a finance or operating lease after 1 January • An entity should reassess the is performed separately in 2010. Earlier classification of the land elements of accordance with IAS 17’s general adoption is unexpired .• Where reclassification is necessary, • Prior to the amendment, IAS 17 an entity will need to establish if generally required a lease of land it has the necessary information with an indefinite useful life to be to apply the new classification classified as an operating lease, retrospectively. If not, it is applied at unless title passed at the end of the the date when the entity applies the lease term. However, the IASB has amendment, using the fair values of concluded that this is inconsistent the asset and liability on that date, with the general principles of lease with the difference recognised in classification, so the relevant retained has been deleted.• A lease newly classified as a finance lease should be recognised | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
2009年年度改进项目下表列示了2009年年度改进项目导致的准则的较为重大的变化及其对管理层的影响。生效日期 见下表中的最后一栏。准则/ 解释公告修改实际的影响生效日期国际会计准则第• 对于可依据持有人的选择转换为• 该修改澄清了按照持有人意愿的转起始日在2010年1号——财务报权益的负债的流动/非流动分类作换特征不影响可转换工具的负债部1月1日或之后的表的列报出澄清。分的分类。年度期间。国际会计准则第• 修改了指南，澄清只有导致在财务• 可能影响具有投资性质但不导致资起始日在2010年7号——现金流状况表中资产确认的支出才能被分产确认的事项，诸如勘探活动、内1月1日或之后的量表类为投资活动产生的现金流量。部研究活动等的支出的分类。年度期间。• 导致投资活动产生的现金流量在现金流量表中的分类和在财务状况表中确认的资产的列报的一致性的提高；减少了实务中的分歧。国际会计准则第• 当一项租赁既包含土地又包含建筑• 长期的土地租赁有时可能被分类为起始日在2010年17号——租赁物时，分类为融资租赁还是经营租融资租赁。1月1日或之后的赁是按照国际会计准则第17号中期间。允许提前• 主体应当重新评价未到期的租赁中的一般原则对土地和建筑物分别应用。的土地要素的分类。进行的。• 在需要重新分类的情况下，主体将• 修改前，国际会计准则第17号一般需要确定其是否拥有追溯采用新分要求将使用寿命不确定的土地的租类的必要的信息。如果没有，则在赁分类为经营租赁，除非在租赁期主体应用该修改的日期应用新分结束时所有权发生转移。然而，国类，使用资产和负债在该日的公允际会计准则理事会已得出结论，这价值，同时将差异在留存收益中予与租赁分类的一般原则不一致，因以确认。此已删除了相关指南。• 新分类为融资租赁的租赁应当予以追溯调整。普华永道——国际财务报告准则实务指南——2010年的变化 | 69
Standard/ interpretationAmendmentPractical implicationsEffective dateIAS 18, • An additional paragraph has been • Limited implications. US and UK Not applicable. ‘Revenue’added to the appendix to IAS 18, GAAP already contain similar The amendment providing guidance on whether guidance, which IFRS reporters are affects the an entity is acting as principal or likely to have referred to prior to this appendix, which . While this amendment is not part of formally brings the guidance into IAS 18, so the IFRS, it should not impact IFRS new guidance financial reporting. is applied upon publication. IAS 36, • For the purpose of impairment • Entities that use aggregated For annual ‘Impairment of testing, the cash-generating unit or operating segments to determine periods assets’groups of cash-generating units to their cash-generating units will be beginning which goodwill is allocated should forced to disaggregate them when on or after not be larger than an operating the amendment becomes effective. 1 January (as defined by IFRS 8, This might result in the recognition ‘Operating segments’) before of an impairment 38, • The amendment removes the • More intangible assets will need to With respect to ‘Intangible exceptions from recognising be valued and recognised as a result the removal of assets’intangible assets on the basis that of the removal of this exception their fair values cannot be reliably from recognition measured, which has the following as a result of impact: the inability to • Intangible assets acquired reliably measure in a business combination fair value, that are separable or arise from improvement contractual or other legal rights is effective for should be recognised. annual periods • Complementary assets may beginning only be recognised as a single on or after asset if they have similar useful 1 July 2009 (or lives. upon adoption of • The amendment specifies different IFRS 3 (revised), valuation techniques that may be if earlier).used to value intangible assets With respect where there is no active valuation techniques, improvement is effective for annual periods beginning on or after 1 July 2009. Early adoption is | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
准则/ 解释公告修改实际的影响生效日期国际会计准则第• 在国际会计准则第18号的附录中增• 有限的。美国公认会计准则和英国不适用。该修改18号——收入加了一个额外的段落，就主体充当公认会计准则已经含有类似指引，影响附录，而附委托人还是代理人提供了指引。在修改前采用国际财务报告准则编录并非国际会计制报表的主体很可能已参考上述指准则第18号的引。虽然该修改正式将指引引入国一部分，因此新际财务报告准则，但其不应当会对指引于公布时适采用国际财务报告准则编制的财务用。 报表产生冲击。国际会计准则第• 出于减值测试的目的，商誉分• 对于使用将数个经营分部予以并计起始日在2010年136号——资产配至的现金产出单元或现金产出后来确定其现金产出单元的主体，月1日或之后的年减值单元组合不应当大于合并前的一将被强制于该修改生效时对该数个度期间。个（如《国际财务报告准则第8经营分部予以分离。这可能导致确号——经营分部》所定义的）经认一项减值损失。营分部。国际会计准则第• 该修改取消了在下列情况中基于• 此例外情况的取消将导致有更多的关于由于公允价38号——无形无形资产的公允价值无法可靠计无形资产需要进行评估和确认。值不能可靠计量资产量而不予以确认为无形资产的例而导致的不予以外规定： 确认为无形资产的例外情况的取• 业务合并中取得的可分离的、消，该改进项目或是源自合同权利或其他法生效于起始日在定权利的无形资产应当予以2009年7月1日或确认。 之后的年度期间• 如果互为补充的资产具有相似（或者如果对于的使用寿命，则它们可能仅被较早期间采用了确认为一项单项资产。国际财务报告准则第3号（修订• 该修改详细说明了在不存在活跃市版），则自该较场的情况下可能用于无形资产估值早期间生效）。的不同估值技术。关于估值技术，该改进项目于起始日在2009年7月1日或之后的年度期间生效。允许提前采用。普华永道——国际财务报告准则实务指南——2010年的变化 | 71
IAS 39, • The scope exemption within • The amendment eliminates diversity Periods ‘Financial IAS (g) was amended to clarify in practice; some entities had beginning on or instruments: that it only applies to forward concluded that options whose after 1 January Recognition contracts that will result in a exercise would result in a business 2010 except and business combination at a future combination were out of the for the second measurement’date, as long as the term of the scope of IAS 39, as IAS (g) amendment forward contract does ‘not exceed had previously only referred to (relating to the a reasonable period normally ‘contracts’. Common examples removal of the necessary to obtain any required include mutual buy-out options reference to approvals and to complete the (put/call arrangements) within joint segments), which transaction’.venture agreements. Entities that may be applied considered such options to be to periods outside of the scope of IAS 39 will beginning on or need to record unexpired contracts after 1 January at fair value rather than cost when amendment is first applied. The amendment • Removal of reference to • If hedges between segments are to IAS (g) transactions between segments reflected in the segment information applies as being hedgeable transactions provided to the chief operating prospectively in individual or separate financial decision-maker (CODM), as defined to all unexpired IFRS 8, such information should contracts at the be reflected in entities’ IFRS date of -compliant segment disclosures, even if the IAS 39 hedge accounting criteria are not met.• Clarification that amounts deferred • Little implication if any. It was in equity are only reclassified to thought that when a forecast profit or loss when the underlying transaction resulted in the hedged cash flows affect profit or recognition of a financial asset liability, some entities were reclassifying deferred gains or losses over the life of the subsequently recognised transaction rather than when the hedged forecast cash flows affected profit or loss. For example, it is now clear the hedging gain or loss should be recognised over the first three years of the debt when only the first three years of a forecast issuance of a five-year debt were hedged.• An additional example of a closely • The amendments may result in related embedded prepayment fewer embedded derivatives being option in a debt instrument was recognised. added to the adoption guidance in IAS 39 AG 30. Wording with respect to the assessment of put and call features in convertible instruments was 2, ‘Share-• IFRS 2’s scope is aligned with the • The amendment achieves Annual periods based payment’revised definition of a business consistency between the scope of beginning on or combination in IFRS 3 (revised), IFRS 3 (revised) and IFRS 1 July 2009. ‘Business combinations’. The Earlier adoption amendment confirms that common is permitted. In control transactions and the addition, if an contribution of a business on the entity applies formation of a joint venture are not IFRS 3 (revised) within the scope of IFRS an earlier period, the amendment should also be applied for that earlier | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
国际会计准则第• 修改了国际会计准则第39号第2(g)• 该修改消除了实务中的多种处理方起始日在2010年139号——金融段中关于范围的豁免，以阐明该豁法；有些主体以前得出结论，认为月1日或之后的期工具：确认和免仅适用于将导致在未来某一日期行权应该会导致业务合并的期权不间，第二项修改计量发生业务合并的远期合同，只要该属于国际会计准则第39号的范围，（关于提及分部远期合同的期限“不超出在正常情因为国际会计准则第39号第2(g)段的删除）除外。况下获取必要批准并完成交易所需之前仅提及“合同”。常见的例子第二项修改可能的合理期限”。包括合营协议中的收购期权（看跌/应用于起始日在看涨期权安排）。过去认为此类期2009年1月1日或权不属于国际会计准则第39号范围之后的期间。 的主体，将需要在首次应用该修改时按照公允价值而非成本记录未到期的合同。对国际会计准则第39号第2(g)段的• 在个别或单独财务报表作为可套期• 如果向首席经营决策者（如同国际修改以未来适用交易的描述中，关于分部的部分财务报告准则第8号中所定义的）法适用于该修改的删除。提供的分部信息反映了分部之间的采用日尚未到期套期，则应当在主体按照国际财务的所有合同。报告准则第8号作出的分部信息披露中反映此类信息，即使其不符合国际会计准则第39号的套期会计标准。• 阐明仅当标的被套期项目的现金流• 影响较小（如有）。修改前认为当量影响损益时，才将在权益中递延预期交易导致确认金融资产或负债的金额重分类至损益。时，有些主体在后续确认的交易的期限中而非被套期项目的预期现金流量影响损益之时，对递延利得或损失进行重分类。例如，现在已予以明确，对于五年期债的预期发行，当仅有前三年被套期时，套期利得或损失应在债务的前三年被确认。.• 在国际会计准则第39号应用指南第• 这些修改可能导致确认更少的嵌入30段中增加了一个关于密切相关的衍生工具。嵌入债务工具的提前偿付选择权的例子。对于可转换工具的看跌及看涨特征的措词予以明确。国际财务报告准• 使国际财务报告准则第2号的范围• 该修改使国际财务报告准则第3号起始日在2009则第2号——以与《国际财务报告准则第3号——（修订版）与国际财务报告准则第年7月1日或之后股份为基础的业务合并（修订版）》修订后的业2号的范围达成一致。的年度期间。允支付务合并的定义一致。该修改确认了许提前应用。此同一控制下的交易以及设立合营时外，如果主体对的业务投入不属于国际财务报告准较早的期间应用则第2号的范围。国际财务报告准则第3号（修订版），也应当对该较早期间应用该修改。普华永道——国际财务报告准则实务指南——2010年的变化 | 73
IFRS 5, • The amendment clarifies that • Disclosures could be reduced in Annual periods ‘Non-current IFRS 5 specifies the disclosures certain on or assets held required for assets held for sale and after 1 January for sale and discontinued . Early discontinued • Disclosures in other IFRSs do not adoption is operations’apply, unless those IFRSs require:permitted. • disclosures specifically in relation to assets held for sale and discontinued operations; or • disclosures about measurement of assets and liabilities within a disposal group that are not within the scope of the measurement requirement of IFRS 5. IFRS 8, • The requirement for disclosing a • Reduced segment disclosures for Periods ‘Operating measure of segment assets is only those entities whose CODM does beginning on or segments’required when the CODM reviews not review segment assets. after 1 January that . IFRIC 9, • Clarification provided that • Provides clarity on when Periods ‘Reassessment reassessment of embedded beginning on or IFRIC 9 does not apply to of embedded derivatives is required during after 1 July 2009. embedded derivatives in contracts derivatives’business combinations/ However, if an acquired: applies • in a business combination IFRS 3 within the scope of IFRS 3 (revised) for an (revised); earlier period, it • in a business combination should apply the between entities or businesses amendment for under common control ; or that earlier period • as part of the formation of a and disclose that joint 16, • Confirms that hedging instrument • Increases the number of hedging Periods ‘Hedges of net can be held anywhere in the group instruments available for net beginning on or investment including within the entity that is investment hedging within a group. after 1 July a foreign being ’74 | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
国际财务报告准• 该修改阐明，国际财务报告准则第• 在某些情形下可能减少了所需的起始日在2010年1则第5号——持5号明确了对持有待售资产和终止披露。月1日或之后的年有待售的非流动经营所需的披露。度期间。允许提资产和终止经营前采用。• 其他国际财务报告准则中的披露要求不适用，除非这些国际财务报告准则要求：• 就持有待售资产和终止经营进行专门披露；或者• 对不属于国际财务报告准则第5号计量要求范围内的处置组内的资产和负债的计量进行披露。国际财务报告准• 只有当首席经营决策者会复核关于• 对于首席经营决策者不复核分部起始日在2010年则第8号——经分部资产计量的信息时，才需要披资产的主体，减少了分部信息的1月1日或之后的营分部露该信息。披露。 期间。国际财务报告• 阐明了国际财务报告解释公告第9• 阐明了在业务合并/重组期间，在哪起始日在2009年7解释公告第9号不适用于在下列情况下取得的合些情况下需对嵌入衍生工具进行重月1日或之后的期号——嵌入衍生同中的嵌入衍生工具：新评价。间。然而，如果主工具的重估体对较早的期间应• 属于国际财务报告准则第3号用国际财务报告（修订版）范围内的业务合并；准则第3号（修订• 同一控制下主体或业务的合版），则应对该期并；或间应用该修改并披露这一事实。• 作为设立合营的一部分。国际财务报告• 确认了套期工具能够由集团内的任• 增加了可用于在集团内进行净投资起始日在2009年解释公告第16何主体（包括被套期主体）持有。套期的套期工具的数量。 7月1日或之后的号——境外经营期间。净投资的套期普华永道——国际财务报告准则实务指南——2010年的变化 | 75
Acknowledgements致谢Special thanks to the following individuals for their contributions to translation and production of this publication.特别感谢以下参与本出版物翻译及编制的普华永道成员及其所做的贡献。Baolang Chen 陈保郎 会计咨询服务合伙人 Alan ChengLeslie Wu程江吴洋波会计咨询服务高级经理审计部经理Flora ChenMonica Liang陈捷梁施君会计咨询服务经理会计咨询服务高级审计员Joy LinTracy Chen林燕陈燕华会计咨询服务经理会计咨询服务高级经理Jacob HuangYuhui Sun黄智孙宇辉会计咨询服务高级审计员会计咨询服务高级经理Kun Tang唐昆会计咨询服务高级经理76 | PricewaterhouseCoopers – A practical guide to new IFRSs for 2010
PricewaterhouseCoopers Assurance Services Contacts联系普华永道审计业务部北京 Beijing上海 Shanghai杨伟志 Elton Yeung钱应安 Charles Chin电话 Tel: ＋86 (10) 6533 2008电话 Tel: ＋86 (21) 2323 2282电子邮件 E-mail: @电子邮件 E-mail: @重庆 Chongqing深圳 Shenzhen李松波 Bobby Lee张展豪 Albert Cheung电话 Tel: ＋86 (23) 6393 7388电话 Tel: ＋86 (755) 8261 8833电子邮件 E-mail: @电子邮件 E-mail: @大连 Dalian苏州 Suzhou关兆文 Dorman Kwan杨志勤 Zhiqin Yang电话 Tel: ＋86 (411) 8379 1666电话 Tel: ＋86 (21) 2323 3555电子邮件 E-mail: @电子邮件 E-mail: @广州 Guangzhou天津 Tianjin张展豪 Albert Cheung黄金玉 Kim Ng电话 Tel: ＋86 (755) 8261 8833电话 Tel: ＋86 (22) 2318 3111电子邮件 E-mail: @电子邮件 E-mail: @宁波 Ningbo西安 Xi’an徐 宏 Toby Xu林兆荣 Benny Lam电话 Tel: ＋86 (21) 2323 3399电话 Tel: ＋86 (29) 8720 3838电子邮件 E-mail: @电子邮件 E-mail: @青岛 Qingdao厦门 Xiamen张国俊 Kevin Zhang梁华玲 Eileen Liang电话 Tel: ＋86 (532) 8089 1818电话 Tel: ＋86 (592) 210 7888 * 1688电子邮件 E-mail: @电子邮件 E-mail: @新加坡 SingaporeYeoh Oon Jin电话 Tel: ＋65 6236 3108电子邮件 E-mail: @ Accounting Consulting Services Contacts联系普华永道会计咨询服务陈保郎 Baolang Chen金以文 Yvonne Kam电话 Tel: ＋86 (21) 2323 2555电话 Tel: ＋86 (21) 2323 3267电子邮件 E-mail: @电子邮件 E-mail: @
PricewaterhouseCoopers in Mainland China, Hong Kong, and Macau 普华永道在中国大陆、香港、澳门及新加坡的事务所北京 Beijing澳门 Macau苏州 Suzhou北京市朝阳区澳门苏亚利斯博士大马路苏州市苏州工业园区旺墩路188号东三环中路7号中国银行大厦29楼建屋大厦1501室北京财富中心写字楼A座26楼邮编 21502829/F邮编 100020Bank of China Building Room 150126/F Office Tower AAvenida Doutor Mario SoaresGenway TowerBeijing Fortune PlazaMacau188 Wang Dun Road7 Dongsanhuan Zhong Road电话 Tel: +853 8799 5111Suzhou Industrial ParkChaoyang District传真 Fax: +853 8799 5222Suzhou 215028, PRCBeijing 100020, PRC电话 Tel: +86 (512) 6273 1888电话 Tel: +86 (10) 6533 8888传真 Fax: +86 (512) 6273 1800传真 Fax: +86 (10) 6533 8800重庆 Chongqing宁波 Ningbo天津 Tianjin重庆市渝中区邹容路68号中国宁波市江东区彩虹北路50号天津市和平区南京路189号大都会商厦19楼1905室波特曼中心C座202室津汇广场1号楼17层 邮编 400010邮编 300051Room 202, Tower CRoom 1905Portman Plaza17/F The Exchange Tower One19/F Metropolitan Tower50 Caihong Road North189 Nanjing Road, Heping District68 Zou Rong RoadJiangdong DistrictTianjin 300051, PRCChongqing 400010, PRCNingbo 315040, PRC电话 Tel: +86 (22) 2318 3333电话 Tel: +86 (23) 6393 7888电话 Tel: +86 (574) 8773 6888传真 Fax: +86 (22) 2318 3300传真 Fax: +86 (23) 6393 7200传真 Fax: +86 (574) 8773 6800大连 Dalian青岛 Qingdao西安 Xi’an大连市西岗区中山路147号青岛市香港中路59号西安市南大街30号森茂大厦8楼青岛国际金融中心4601室中大国际大厦728室邮编 116011邮编 266071 邮编 7100028/F Senmao Building4601 Qingdao International Room 728, Zhongda International 147 Zhongshan Road, Xigang DistrictFinance CenterMansionDalian 116011, PRCNo. 59 Hongkong Mid. Road 30 Nan Da Street 电话 Tel: +86 (411) 8379 1888Qingdao 266071, PRCXi’an 710002, PRC传真 Fax: +86 (411) 8379 1800电话 Tel: +86 (532) 8089 1888电话 Tel: +86 (29) 8720 3336传真 Fax: +86 (532) 8089 1800传真 Fax: +86 (29) 8720 3335广州 Guangzhou上海 Shanghai厦门 Xiamen广州市天河区珠江新城珠江西路10号 上海市湖滨路202号中国厦门市思明区鹭江道8号普华永道中心18楼普华永道中心11楼国际银行大厦11楼B室邮编 510623邮编 200021邮编 36100118/F PricewaterhouseCoopers Center11/F PricewaterhouseCoopers Unit B10 Zhujiang Xi RoadCenter11/F International PlazaPearl River New City, Tianhe District, 202 Hu Bin Road8 Lujiang Road, Siming District,PRCShanghai 200021, PRCXiamen 361001, PRC电话 Tel: +86 (20) 3819 2000电话 Tel: +86 (21) 2323 8888电话 Tel: +86 (592) 210 7888传真 Fax: +86 (20) 3819 2100传真 Fax: +86 (21) 2323 8800传真 Fax: +86 (592) 210 8800香港 Hong Kong深圳 Shenzhen新加坡 Singapore香港中环太子大厦22楼深圳市深南东路5002号新加坡 048424邮区信兴广场地王商业中心38楼PWC 大厦22/F Prince’s Building 邮编 518008克罗士街八号十七楼CentralHong Kong38/F Shun Hing Square8 Cross Street # 17-00电话 Tel: +852 2289 8888Di Wang Commercial CentrePWC Building传真 Fax: +852 2810 98885002 Shennan Road EastSingapore 048424Shenzhen 518008, PRC电话 Tel: +65 6236 3388电话 Tel: +86 (755) 8261 8888传真 Fax: +65 6236 3300传真 Fax: +86 (755) 8261 8800
此刊物采用无氯元素漂染、使用20%用前废料结合再生林木木材制成的Magno Satin。Magno Satin符? 2010 普华永道中天会计师事务所有限公司版权所有。“普华永道”乃指普华永道中天会计师事务合ISO 14001国际标准的环境管理体系认证标准及所有限公司，或视乎上下文之含义,泛指PricewaterhouseCoopers全球之成员机构网络或网络中的其EMAS体境管理及稽核制度标准。他成员机构，而其中每个成员均为独立之法律实体。
