in depth - new ifrss for 2018 - pwc... may 2018 2018年5月 english with chinese translation...

www.pwccn.com

May 2018 2018年5月

English with Chinese Translation中英文对照

In depth - New IFRSs for 2018

洞察—2018年国际财务报告准则的变化

2 PwC - In depth - New IFRSs for 2018

Contents

Introduction ...........................................................................4

1. Amended standards .................................................................. 8Applying IFRS 9, ‘Financial instruments’ with IFRS 4, ‘Insurance contracts’ - Amendments to IFRS 4, ‘Insurance contracts’ ....................................................8

Classification and measurement of share-based payment transactions - Amendments to IFRS 2, ‘Share based payments’ ...............................................12

Transfers of investment property - Amendments to IAS 40, ‘Investment property’ ................................................ 16

Long term interests in associates and joint ventures - Amendments to IAS 28, ‘Investments in associates and joint ventures’ .......... 18

Plan amendment, curtailment or settlement - Amendments to IAS 19, ‘Employee benefits’ ................................................... 20

2. New standards .......................................................................... 22Financial instruments - IFRS 9 ............................................................................ 22

Prepayment features with negative compensation - Amendments to IFRS 9, ‘Financial instruments’ .............................................. 26

Revenue from contracts with customers - IFRS 15 ............................................. 30

Clarifications to IFRS 15 - Amendments to IFRS 15, ‘Revenue from contracts from customers’ .......................................................................... 34

Leases - IFRS 16 ............................................................................................... 38

Insurance contracts - IFRS 17 ........................................................................... 42

3. Transition requirements when applying IFRS 9, 15, 16 and 17 ................................................................46

4. Annual improvements – 2014 – 2016 Cycle ............................... 52

5. Annual improvements – 2015 – 2017 Cycle ............................... 54

6. IFRIC 22 .................................................................................... 56Foreign currency transactions and advance consideration.................................. 56

7. IFRIC 23 .................................................................................... 60Uncertainty over income tax .............................................................................. 60

普华永道—洞察—2018年国际财务报告准则的变化 3

目录

引言 ........................................................................................ 5

1. 修改的准则 ............................................................................ 9

同时实施《国际财务报告准则第9号—金融工具》和《国际财务报告准则第4号—保险合同》—对《国际财务报告准则第4号》的修改 ...........................9

股份支付交易的分类与计量 —对《国际财务报告准则第2号—股份支付》的修改 ............................................13

投资性房地产转入/转出 —对《国际会计准则第40号—投资性房地产》的修改 .........................................17

对联营和合营的长期权益 —对《国际会计准则第28号—对联营和合营的投资》的修改 ................................19

计划修改、削减或结算对《国际财务报告准则第19号—职工薪酬》的修改 ............................................21

2. 新准则 .........................................................................................23

金融工具—国际财务报告准则第9号 .................................................................... 23

反向赔偿的提前还款特征 —对《国际会计准则第9号—金融工具》的修改 .................................................. 27

与客户之间的合同产生的收入—国际财务报告准则第15号 ................................... 31

对《国际财务报告准则第15号》的澄清—对《国际财务报告准则第15号—与客户之间的合同产生的收入》的修改 .......................................... 35

租赁—国际财务报告准则第16号 ......................................................................... 39

保险合同—国际财务报告准则第17号 .................................................................. 43

3. 主体在应用国际财务报告准则第9、15、16和17号时，需考虑的过渡要求 .........................................................................47

4. 2014-2016年年度改进项目 ............................................................53

5. 2015-2017年年度改进项目 ............................................................55

6. 国际财务报告解释公告第22号 .........................................................57

外币交易和预付/预收对价 .................................................................................... 57

7. 国际财务报告解释公告第23号 .........................................................61

所得税处理的不确定性 ........................................................................................ 61


Introduction

Since March 2017, the IASB has issued the following:

• IFRS 17, ‘Insurance contracts’

• Amendments to IFRS 9, ‘Financial instruments’ – Prepayment features with negative compensation

• Amendments to IAS 28, ’Investments in associates and joint ventures’ – Long term interests in associates and joint ventures

• Amendments to IAS 19, ‘Employee benefits’ – Plan amendment, curtailment or settlement

• IFRIC 23, ‘Uncertainty over income tax treatments’

This guide summarises these new standard, amendments and IFRIC plus those standards and amendments issued previously that are effective from 1 January 2018.

It is designed to be used by preparers, users and auditors of IFRS financial statements. It includes a quick reference table of each standard/amendment/interpretation categorised by the effective date, whether early adoption is permitted. The publication gives an overview of the impact of the changes, which may be significant for some entities, helping companies understand if they will be affected and to begin their considerations. It will help entities plan more effectively by flagging up where new processes and systems or more guidance may be needed.


引言

自2017年3月，国际会计准则理事会发布：

• 《国际财务报告准则第17号—保险合

同》（IFRS 17）

• 对《国际财务报告准则第9号—金融工

具》（IFRS 9）的修改—反向赔偿的提前

还款特征

• 对《国际会计准则第28号—对联营和合

营的投资》（IAS 28）的修改—对联营

和合营的长期权益

• 对《国际会计准则第19号—职工薪酬》

（IAS 19）的修改—计划修改、削减或结算

• 《国际财务报告解释公告第23号—所得

税处理的不确定性》（IFRIC 23）

本刊扼要介绍了这些新准则、修改和国际

财务报告解释公告以及过去发布并于2018

年1月1日或之后生效的准则及修改。

本刊可供国际财务报告准则下的财务报表

编制者、使用者和审计师使用，其中包含一

份按照生效日期分类的各项准则/修改/解

释公告的速查表，并标明是否允许提前采

用。本刊概述了准则变动的影响（这些影响

对于某些主体而言可能是重大的），将帮助

公司理解其是否将受此影响，并开始考虑

如何应对。本刊将通过着重提醒哪些领域

需要引入新程序和系统或更多指引，以帮

助主体提高制定计划的效率。


Standard/amendment/ interpretation Effective date Adoption status Page

1 January 2018

IFRS 9, ‘Financial instruments’ Annual periods beginning on or after 1 January 2018

Early adoption is permitted 12

IFRS 15, ‘Revenue from contracts with customers’

Annual periods beginning on or after 1 January 2018


Amendment to IFRS 15, ‘Revenue from contracts with customers’ regarding clarifications



Amendments to IFRS 2, ‘Share based payments’, regarding classification and measurement of share-based payment transactions



Amendments to IFRS 4, ‘Insurance contracts’, regarding implementation of IFRS 9



Amendment to IAS 40, ‘Investment property’, regarding the transfer of property



Annual improvements 2014-2016, IFRS 1, ‘First time adoption of IFRS’, regarding IFRS 7, IAS 19 and IFRS 10; IAS 28 ‘Investment in associates and joint ventures’



IFRIC 22, ‘Foreign currency transactions and advance consideration’



1 January 2019

IFRS 16, ‘Leases’ Annual periods on or after 1 January 2019

Early adoption is permitted if IFRS 15 is implemented

34

Amendments to IFRS 9, 'Financial instruments' regarding prepayment features with negative compensation

Annual periods on or after 1 January 2019


Amendments to IAS 28, 'Investments in associates' regarding long term interests in associates and joint ventures



Amendments to IAS 19, 'Employee benefits' regarding plan amendment, curtailment or settlement



Annual improvements 2015-2017: IFRS 3, 'Business combinations'; IFRS 11, 'Joint ventures'; IAS 12, 'Income taxes'; IAS 23, 'Borrowing costs'



IFRIC 23,'Uncertainty over income tax' Annual periods on or after 1 January 2019


1 January 2021

IFRS 17, 'Insurance contracts' Annual periods on or after 1 January 2021

Early adoption is permitted if IFRS 15 and IFRS 9 are applied

21


准则/修改/解释公告生效日期适用情况页码

2018年1月1日

《国际财务报告准则第9号—金融工具》起始日在2018年1月1日或以后的年度期间

允许提前采用 13

《国际财务报告准则第15号—与客户之间的合同产生的收入》

起始日在2018年1月1日或以后的年度期间


对《国际财务报告准则第15号—与客户之间的合同产生的收入》关于准则澄清的修改



对《国际财务报告准则第2号—股份支付》关于股份支付交易分类和计量的修改



对《国际财务报告准则第4号—保险合同》关于实施《国际财务报告准则第9号》的修改



对《国际会计准则第40号—投资性房地产》关于投资性房地产转入/转出的修改



2014-2016年年度改进项目：《国际财务报告准则第1号—首次采用国际财务报告准则》有关IFRS 7，IAS 19及IFRS 10的修改；《国际会计准则第28号—对联营和合营的投资》



《国际财务报告解释公告第22号—外币交易和预付/预收对价》



2019年1月1日

《国际财务报告准则第16号—租赁》起始日在2019年1月1日或以后的年度期间

允许采用IFRS 15的主体提前采用

19

对《国际财务报告准则第9号—金融工具》关于反向赔偿的提前还款特征的修改



对《国际会计准则第28号—对联营和合营的投资》关于对联营和合营的长期权益的修改



对《国际会计准则第19号—职工薪酬》（IAS 19）关于计划修改、削减或结算的修改



2015-2017年年度改进项目：《国际财务报告准则第3号—业务合并》；《国际财务报告准则第11号—合营安排》；《国际会计准则第12号—所得税》；《国际会计准则第23号—借款费用》



《国际财务报告解释公告第23号—所得税处理的不确定性》



2021年1月1日

《国际财务报告准则第17号—保险合同》起始日在2021年1月1日或以后的年度期间

允许采用IFRS 15和 IFRS 9的主体提前采用

21


IssueThese amendments address the concerns of insurance companies about the different effective dates of IFRS 9, ‘Financial instruments’, and the forthcoming new insurance contracts standard. The amendment to IFRS 4 provides two different solutions for insurance companies: a temporary exemption from IFRS 9 for entities that meet specific requirements (applied at the reporting entity level); and the ‘overlay approach’. Both approaches are optional.

IFRS 4 (including the amendments that have now been issued) will be superseded by the forthcoming new insurance contracts standard. Accordingly, both the temporary exemption and the ‘overlay approach’ are expected to cease to be applicable when the new insurance standard becomes effective.

Key provisionsTemporary exemption from applying IFRS 9For annual periods beginning before 1 January 2021, the amendment to IFRS 4 allows insurers to continue to apply IAS 39, ‘Financial Instruments: Recognition and measurement’, instead of adopting IFRS 9, if their activities are ‘predominantly connected with insurance’. The exemption can only be applied at the level of the reporting entity. To assess whether activities are ‘predominantly connected with insurance’, two tests have to be performed. Only if both tests are passed are an insurer’s activities considered to be predominantly connected with insurance.

First, an insurer assesses whether the carrying amount of its liabilities arising from contracts within IFRS 4’s scope is significant, compared to the total carrying amount of all of its liabilities.

Secondly, the insurer compares the total carrying amount of its liabilities connected with insurance with the total carrying amount of all of its liabilities. In addition to liabilities arising directly from contracts within IFRS 4’s scope, liabilities connected with insurance include

• non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39; and

• liabilities that arise because the insurer issues, or fulfils obligations arising from, those insurance and non-derivative investment contracts.

The second test is passed if the resulting percentage is either: greater than 90%; or if it is less than or equal to 90% but greater than 80%, the insurer is not engaged in a significant activity unconnected with insurance.

The assessment is made, based on the carrying amounts as at the annual reporting date that immediately precedes 1 April 2016. Under certain circumstances, a reassessment is required or permitted.

Applying IFRS 9, ‘Financial instruments’ with IFRS 4, ‘Insurance contracts’ Amendments to IFRS 4, ‘Insurance contracts’

Effective date

Annual periods beginning on or after 1 January 2018. Early adoption is permitted.

Amended standards


同时实施《国际财务报告准则第9号—金融工具》和《国际财务报告准则第4号—保险合同》

对《国际财务报告准则第4号—保险合同》的修改

问题

该修改消除了保险公司关于《国际财务报告

准则第9号—金融工具》和即将发布的新

保险合同准则生效时间不同的担忧。本次

对国际财务报告准则第4号的修改为保险公

司提供了两种不同的解决方法：一是为满

足特定要求的主体提供了对IFR S 9的豁

免（在报告主体层面适用），二是“叠加法”。

这两种方法供主体任选。

国际财务报告准则第4号（包括已发布的修

改）将被即将发布的新保险合同准则取代。

因此，当新保险合同准则生效时，暂时性豁

免和“叠加法”预计都将不再适用。

主要要求

关于采用国际财务报告准则第9号的暂时性豁免

国际财务报告准则第4号的修改允许保险公

司在2021年1月1日以前开始的年度期间，继

续运用《国际会计准则第39号—金融工具：

确认和计量》，而不采用国际财务报告准则

第9号，前提是主体的活动需满足“显著与保

险有关”的要求。这项豁免仅在报告主体层

面适用。为了评估活动是否“显著与保险有

关”，主体需要执行两项测试。当且仅当两

项测试都能通过时，保险公司的活动才被视

为显著与保险有关。

第一，保险公司评估因属于国际财务报告准

则第4号范围的合同而产生的债务的账面金

额与所有负债的总账面金额相比是否重大。

第二，保险公司对其与保险有关的负债总账

面金额与所有负债的总账面金额进行比较。

除直接属于国际财务报告准则第4号范围的

合同而产生的债务以外，与保险相关的负债

还包括：

• 适用国际会计准则第39号以公允价值计

量且其变动计入损益的非衍生投资合同

负债；及

• 保险公司因发行上述保险及非衍生投资

合同或因履行此类合同导致的义务而产

生的负债。

如果得出的百分比在下述范围内，即视为通

过第二项测试：百分比大于90%；或者，小于

或等于90%但大于80%且保险公司从事的与

保险无关联的任何活动均不重大。

主体应根据2016年4月1日前最近的年度报

告日的账面金额做出上述评估。在特定情况

下，主体必须或允许重新进行评估。

生效日期

适用于起始日在2018年1月1日或以后开始的年度期间。允许

提前采用。

修改的准则


Overlay approachUnder IFRS 9, certain financial assets have to be measured at fair value through profit or loss; whereas, under IFRS 4, the related liabilities from insurance contracts are often measured on a cost basis. This mismatch creates volatility in profit or loss. By using the ‘overlay approach’, the effect is eliminated for certain eligible financial assets. For these financial assets, an insurer is permitted to reclassify - from profit or loss to other comprehensive income - the difference between the amount that is reported in profit or loss under IFRS 9 and the amount that would have been reported in profit or loss under IAS 39.

Financial assets are eligible for designation for the ‘overlay approach’ if they are measured at fair value through profit or loss under IFRS 9, but not so measured under IAS 39. In addition, the asset cannot be held in respect of an activity that is unconnected with contracts within IFRS 4’s scope. If a designated financial asset no longer meets the eligibility criteria (for example, because it is transferred so that it is now held in respect of an entity’s banking activities or because the entity ceases to be an insurer), it shall be de-designated; in that case, any balance accumulated in other comprehensive income relating to this financial asset is reclassified to profit or loss.

The ‘overlay approach’ is applied retrospectively. Accordingly, the difference between the fair value of the designated financial assets and its carrying amount is recognised as an adjustment to the opening balance of accumulated other comprehensive income. Following the same logic, if the entity stops using the overlay approach, it adjusts the opening balance of retained earnings for the balance of accumulated other comprehensive income.

ImpactBoth the temporary exemption and the ‘overlay approach’ allow entities to avoid temporary volatility in profit or loss that might result from adopting IFRS 9 before the forthcoming new insurance contracts standard. Furthermore, by using the temporary exemption, an entity does not have to implement two sets of major accounting changes within a short period, and it can take into account the effects of the new insurance standard when first applying the classification and measurement requirements of IFRS 9.

Groups that contain insurance subsidiaries should be aware that the temporary exemption only applies at the level of the reporting entity. So, unless the whole group is eligible for the temporary exemption, whilst an eligible insurance subsidiary can continue to apply IAS 39 in its individual financial statements, the subsidiary will have to prepare IFRS 9 information for consolidation purposes. Furthermore, it should be noted that, under both approaches, significant additional disclosures are required.


叠加法

国际财务报告准则第9号要求某些金融资产

必须以公允价值计量且其变动计入损益；而

在国际财务报告准则第4号下，保险合同产

生的相关负债常常以成本为基础计量。这

种错配导致损益表产生波动。使用“叠加

法”可消除某些符合条件的金融资产错配

的影响。对于此类金融资产，保险公司可以

对根据国际财务报告准则第9号在损益中列

报的金额与本可根据国际会计准则第39号

在损益中列报的金额之间的差额，进行重

分类—从损益到其他综合收益。

在国际财务报告准则第9号下须以公允价值

计量且其变动计入损益，但在国际会计准

则第39下并非如此分类的金融资产符合指

定为“叠加法”的条件。此外，该资产不得

为与属于国际财务报告准则第4号范围的合

同无关联的活动而持有。如果所指定的一

项金融资产不再满足符合的条件（例如，由

于金融资产被转让，现在这项资产由主体

的银行类活动持有，或者因为主体不再是

一家保险公司），应解除指定；在这种情况

下，其他综合收益中与该金融资产相关的

任何累计余额应重分类计入损益。

“叠加法”追溯适用。因此，所指定的金融

资产的公允价值与其账面金额之间的差异

作为累计其他综合收益的期初余额的调整

确认。同理，如果主体停止使用叠加法，其

应根据累计其他综合收益余额调整留存收

益的期初余额。

影响

暂时性豁免和“叠加法”均允许主体避免可

能因在发布新保险合同准则以前采用国际财

务报告准则第9号而引起的损益的临时性波

动。而且，使用暂时性豁免的主体无需在短

期内先后实施两套主要的会计变更，并能在

首次运用国际财务报告准则第9号的分类与

计量要求时，考虑新保险准则的影响。

包含保险子公司的集团应当注意，暂时性豁

免仅在报告主体层面适用。因此，除非整个

集团满足暂时性豁免的条件，否则，符合条

件的保险子公司可继续在其单独的财务报表

中运用国际会计准则第39号，而该子公司还

将需要根据国际财务报告准则第9号编制用

于报表合并的财务信息。而且，应注意，在这

两种方法下均要求做出大量的补充披露。


Classification and measurement of share-based payment transactions Amendments to IFRS 2, ‘Share based payments’

Effective date


IssueThis amendment addresses the accounting for cash-settled, share-based payments and equity-settled awards that include a ‘net settlement’ feature in respect of withholding taxes.

ImpactThe amendment clarifies the measurement basis for cash-settled, share-based payments and the accounting for modifications that change an award from cash-settled to equity-settled. It also introduces an exception to the principles in IFRS 2 that will require an award to be treated as if it was wholly equity-settled, where an employer is obliged to withhold an amount for the employee’s tax obligation associated with a share-based payment and pay that amount to the tax authority.

InsightMeasurement of cash-settled awardsUnder IFRS 2, the measurement basis for an equity-settled, share-based payment should not be ‘fair value’ in accordance with IFRS 13. However, ‘fair value’ was not defined in connection with a cash-settled, share-based payment, and there has been diversity in practice. The amendment clarifies that the fair value of a cash-settled award is determined on a basis consistent with that used for equity-settled awards. Market-based performance conditions and non-vesting conditions are reflected in the ‘fair value’, but non-market performance conditions and service conditions are reflected in the estimate of the number of awards expected to vest.

This change has most impact where an award vests (or does not vest) based on a non-market condition. Previously, some argued that the fair value of a cash-settled award was determined using the guidance in IFRS 13 and reflected the probability that non-market and service vesting conditions would be met. The amendment clarifies that non-market and service vesting conditions are ignored in the measurement of fair value.

Modification of cash-settled awardsIFRS 2 includes guidance on how to account for a modification that adds a cash alternative to an equity-settled award, but it did not include guidance on how to account for a modification from cash-settled to equity-settled.

A modification to a cash-settled award is reflected immediately in the measurement of fair value. Any incremental value added to an equity-settled award is recognised over any remaining vesting period, and


股份支付交易的分类与计量

对《国际财务报告准则第2号—股份支付》的修改

问题

本次修改解决了包含代扣代缴所得税“净

额结算”特征的以现金结算的股份支付及

以权益结算的支付奖励的会计处理问题。

影响本次修改澄清了以现金结算的股份支付的

计量基础以及将一项以现金结算的支付奖

励变更为权益结算的合同修改的会计处

理。此外，本次修改针对国际财务报告准则

第2号中的原则引入了一项例外规定，该例

外规定当雇主有义务代扣代缴雇员与股份

支付相关的所得税义务金额并上交税务机

关时，支付奖励需完全以权益结算。

见解

以现金结算的支付奖励的计量

在国际财务报告准则第2号下，以权益结算

的股份支付的计量基础不应当是根据国际

财务报告准则第13号确定的“公允价值”。

然而，准则并未对以现金结算的股份支付

的“公允价值” 进行定义，实务中存在不一

致的情况。本次修改澄清了以现金结算的

支付奖励的公允价值根据以权益结算的支

付奖励所用的基础确定。以市场为基础的

业绩条件和非赋权条件均应反映在“公允

价值”中，但非市场业绩条件和服务条件反

映在预计行权的支付奖励数量的估计中。

本次修改对于根据非市场条件行权（或不

行权）的支付奖励的影响最大。以前，有人

提出，以现金结算的支付奖励的公允价值

使用国际财务报告准则第13号的指引确

定，并反映在满足非市场及服务行权条件

的概率中。本次修改澄清，公允价值计量不

考虑非市场及服务行权条件。

以现金结算的支付奖励的修改

国际财务报告准则第2号包含关于以权益结

算的支付奖励增加一项现金备选方案的修

改如何核算的指引，但不包含关于从以现金

结算变更为以权益结算的修改如何核算的

指引。

对以现金结算的支付奖励的修改立即反映

在公允价值计量中。以权益结算的支付奖

励增加的任何增量价值在剩余行权期内确

认，不考虑价值的下跌。

生效日期


提前采用。


any reduction in value is ignored. The amendment addresses the accounting for a modification that changes both the value and the classification of a cash-settled award and, in particular, clarifies the order in which the changes are applied.

The amendment requires any change in value to be dealt with before the change in classification. The cash-settled award is remeasured, with any difference recognised in the income statement before the remeasured liability is reclassified into equity.

Awards with net settlement featuresTax laws or regulations may require the employer to withhold some of the shares to which an employee is entitled under a share-based payment award, and to remit the tax payable on the award to the tax authority. The Basis for Conclusions paragraphs added to IFRS 2 by the amendments note that IFRS 2 would require such an award to be split into a cash settled component for the tax payment and an equity settled component for the net shares issued to the employee. However the amendment adds an exception that requires the award to be treated as equity-settled in its entirety. The cash payment to the tax authority is treated as if it was part of an equity settlement. The exception would not apply to any equity instruments that the entity withholds in excess of the employee’s tax obligation associated with the share-based payment.

The cash payment to the tax authority might be much greater than the expense that has been recognised for the share-based payment. The amendment says that the entity should disclose an estimate of the amount that it expects to pay to the tax authority in respect of the withholding tax obligation where that is necessary to inform users about the future cash flows.

Who is affected?Entities that have employee share-based payments will need to consider whether or not these changes will affect their accounting. In particular entities with the following arrangements are likely to be effected:

• Cash-settled share-based payments that include performance conditions;

• Equity-settled awards that include net settlement features relating to tax obligations; and

• Cash-settled arrangements that are modified to equity-settled share-based payments.

The changes are effective from 1 January 2018, with early adoption permitted. The transition provisions, in effect, specify that the amendments apply to awards that are not settled as at the date of first application or to modifications that happen after the date of first application, without restatement of prior periods. There is no income statement impact as a result of any reclassification from liability to equity in respect of ‘net settled awards’; the recognised liability is reclassified to equity without any adjustment.

The amendments can be applied retrospectively, provided that this is possible without hindsight and that the retrospective treatment is applied to all of the amendments.


本次修改说明了使以现金结算的支付奖

励的价值和分类同时变更的修改如何核

算，以及特别澄清了应用这些变更的顺序。

本次修改要求任何价值的变更应当先于分

类的变更处理。以现金结算的支付奖励重

新计量，任何差异在重新计量的负债重分

类计入权益之前在利润表中确认。

具有净额结算特征的奖励

所得税法律法规可能要求雇主对雇员在股

份支付下有权取得的某些股份代扣代缴所

得税，并向税务机关支付奖励的应付所得

税。本次修改为国际财务报告准则第2号增

加了“结论基础”段，其中指出，该准则将

要求此类支付奖励分成税金的现金结算部

分和向雇员发行的净额股份的权益结算部

分。但是，本次修改增加了一项例外规定，

要求该奖励完全按照权益结算处理。向税

务机关支付的现金付款视为权益结算的一

部分进行会计处理。此项例外规定不适用

于主体代扣金额超出与该股份支付相关的

纳税义务的任何权益工具。

向税务机关支付的现金付款可能远远大于

为股份支付确认的费用。本次修改规定，

如果有必要告知使用者主体的未来现金流

量，主体应当披露其预计向税务机关支付

的代扣所得税金额。

哪些主体受到影响？

作出股份支付的主体将需要考虑这些变更

是否会影响其会计处理。特别是，具有下列

安排的主体很可能受到影响：

• 以现金结算的股份支付包含业绩条件；

• 以权益结算的支付奖励包含与所得税义

务相关的净额结算特征；及

• 以现金结算的安排变更为以权益结算的

股份支付。

本次变更自2018年1月1日起生效，允许提

前采用。过渡条款实质上规定，本次修改

适用于首次采用日没有结算的支付奖励，或

在首次执行日后发生的修改，且以前期间无

需重述。“净额结算支付奖励”从负债重分

类计入权益对利润表无影响；所确认的负

债重分类计入权益，且无需进行任何调整。

本次修改可追溯适用，条件是在不使用后

见之明的情况下追溯适用是很可能的，并且

追溯处理应当适用于所有修改。


Transfers of investment propertyAmendments to IAS 40, ‘Investment property’

Effective date


IssueThese amendments clarify when assets are transferred to, or from, investment properties.

ImpactThe amendment clarified that to transfer to, or from, investment properties there must be a change in use. To conclude if a property has changed use there should be an assessment of whether the property meets the definition of an investment property. This change must be supported by evidence. The Board confirmed that a change in intention, in isolation, is not enough to support a transfer.

The issue arose from confusion over whether an entity transfers property under development from inventory to investment property when there is evidence of a change in use that was not explicitly included in the standard. The list of evidence was therefore re-characterised as a non-exhaustive list of examples to help illustrate the principle. The examples were expanded to include assets under construction and development and not only transfers of completed properties.

The Board provided two options for transition.

1. Prospective application. Any impact from properties that are reclassified would be treated as an adjustment to opening retained earnings as at the date of initial application. There are also special disclosure requirement if this option is selected.

2. Retrospective application. This option can only be selected without the use of hindsight.


问题

本次修改澄清了资产在什么情况下转入或

转出投资性房地产。

影响

本次修改澄清，转入或转出投资性房地产

必须发生用途变更。为了确定房地产的用

途是否改变了，主体应当评估该房地产是否

满足投资性房地产的定义。变更必须有证

据支持。理事会确认，单纯的意图变更不足

以支持转入/转出。

这一问题产生的背景是，由于没有被修改前

准则列示的用途变更证据清单明确包含，当

有证据支持的用途变更发生时，主体对于

是否能将在建房地产从存货转入投资性房

地产存在疑惑。因此，本次修改将证据清单

重新定性为帮助说明该原则的非完全示例

清单。扩展后的示例清单包含了在建和开发

中的资产，而不仅是已完工房地产的转移。

理事会提供了两项可选择的过渡条款。

1. 未来适用法。房地产重分类产生的任何

影响将作为初始采用日对期初留存收益

的调整。如果选择采用这一方法，还需

要满足特殊的披露要求。

2. 追溯调整法。这一选择权仅可在不使用

后见之明的条件下选用。

投资性房地产转入/转出

对《国际会计准则第40号

—投资性房地产》的修改

生效日期


提前采用。


Long term interests in associates and joint ventures Amendments to IAS 28, ‘Investments in associates and joint ventures’

IssueInvestors could have long-term interests (for example, preference shares or long-term loans) in an associate or joint venture that form part of the net investment in the associate or joint venture. The IASB was asked to clarify whether these long-term interests are within the scope of IFRS 9, and whether IFRS 9 impairment requirements are applicable.

InsightThe IASB issued a narrow scope amendment to IAS 28 that clarified that these long-term interests in an associate or joint venture to which the equity method is not applied should be accounted for using IFRS 9. This includes the impairment requirements in IFRS 9. An illustrative example is also provided.

The amendments are effective for annual periods beginning on or after 1 January 2019. Earlier application is permitted.

Effective date

Annual periods beginning on after 1 January 2019. Early adoption is permitted.


对联营和合营的长期权益

对《国际会计准则第28号—对联营和合营的投资》的修改

问题

投资者可以在联营或合营中持有长期权益

（例如，优先股或长期贷款），作为对联营

或合营净投资的组成部分。IASB被要求对

以下问题进行澄清：这些长期权益是否在

IFRS 9的范围之内；以及IFRS 9的减值要求

是否适用。

洞察IASB发布了对IAS 28的小范围修改，澄清了

当这些长期权益不适用于权益法核算时，主

体应当采用IFRS 9（包括IFRS 9中的减值要

求）核算对联营或合营的长期权益，并提供

了范例。

该等修订将于2019年1月1日或以后开始的

年度期间生效。允许提前采用。

生效日期适用于起始日在2019年1月1日或以后开始的年度期间。允许

提前采用。


Plan amendment, curtailment or settlementAmendments to IAS 19, ‘Employee benefits’

IssueThis amendment requires an entity:

• to use updated assumptions to determine current service cost and net interest for the remainder of the period after a plan amendment, curtailment or settlement; and

• to recognise in profit or loss as part of past service cost, or a gain or loss on settlement, any reduction in a surplus, even if that surplus was not previously recognised because of the impact of the asset ceiling.

Impact Changes in the terms or membership of a defined benefit plan might result in a plan amendment or a curtailment or settlement. IAS 19 requires an entity to determine the amount of any past service cost, or gain or loss on settlement, by remeasuring the net defined benefit liability before and after the amendment, using current assumptions and the fair value of plan assets at the time of the amendment.

Effective date

Annual periods beginning on after 1 January 2019.

Current service cost and net interest are usually calculated using assumptions determined at the beginning of the period. However, if the net defined benefit liability is remeasured to determine past service cost, or the gain or loss on curtailment or settlement, current service cost and net interest for the remainder of the period are remeasured using the same assumptions and the same fair value of plan assets. This will change the amounts that would otherwise have been charged to profit or loss in the period after the plan amendment, and it might mean that the net defined benefit liability is remeasured more often.

A plan amendment, curtailment or settlement might reduce or eliminate a surplus, which could change the effect of the asset ceiling. Past service cost, or a gain or loss on settlement, is calculated in accordance with IAS 19, and it is recognised in profit or loss. This reflects the substance of the transaction, because a surplus that has been used to settle an obligation or provide additional benefits is recovered. The impact on the asset ceiling is recognised in other comprehensive income, and it is not reclassified to profit or loss. The impact of the amendments is to confirm that these effects are not offset.

Who is affected The amendments will affect any entity that changes the terms or the membership of a defined benefit plan such that there is past service cost or a gain or loss on settlement.

The amendments are applied prospectively to plan amendments, settlements or curtailments that occur after the beginning of the first annual reporting period beginning on or after 1 January 2019.


计划修改、削减或结算

对《国际会计准则第19号—职工薪酬》的修改

问题

本次修订要求主体：

• 在计划修改、削减或结算后，使用更新

后的假设来确定剩余期间的当前服务成

本和净利息；及

• 将盈余的减少作为过往服务成本的一部

分或者结算利得或损失在损益表内确

认，即使该盈余由于资产上限的影响之

前并未确认。

影响

设定受益计划的条款或成员变更可能导致

计划修改、削减或者结算。IAS 19要求主体

通过采用当前假设和计划资产在修改时的

公允价值重新计量计划修改前后的设定受

益负债净额，确定任何过往服务成本的金额

或者结算利得或损失。

生效日期适用于起始日在2019年1月1日或以后开始的年度期间。

当前服务成本和净利息通常按照期初确定

的假设计算。然而，如果对设定受益负债净

额进行重新计量是为了确定过往服务成本

或结算利得或损失，剩余期间的当前服务

成本和净利息应使用同样的假设和相同的

计划资产公允价值进行重新计量。这将改

变在计划修改、削减或结算后本应计入期

间损益的金额，还可能意味着重新计量设

定受益负债净额的情况增多。

计划修改、削减或结算可能会降低或消除

盈余，这可能改变资产上限的影响。过往服

务成本或结算利得或损失根据I AS 19计算

并在损益中确认。这反映了交易的本质，因

为用于结算一项义务或提供额外福利的盈

余已收回。对于资产上限的影响计入其他综

合收益，且不得重分类计入损益。此次修订

的影响在于确认这些影响不得抵销。

哪些主体受此影响

本次修订将对变更了设定受益计划的条款

或成员构成（由此产生过往服务成本或结

算利得或损失）的所有主体产生影响。

本次修订以未来适用法适用于2019年1月1

日或以后开始的首个年度报告日之后发生

的计划修改、结算或削减。


IssueIn July 2014, the IASB published the complete version of IFRS 9, ‘Financial instruments’, which replaces the guidance in IAS 39. This final version includes requirements on the classification and measurement of financial assets and liabilities; it also includes an expected credit losses model that replaces the incurred loss impairment model used currently. It also includes the final hedging part of IFRS 9 that was issued in November 2013.

Key provisionsClassification and measurementIFRS 9 has three classification categories for debt instruments: amortised cost, fair value through other comprehensive income (‘FVOCI’) and fair value through profit or loss (‘FVPL’). Classification under IFRS 9 for debt instruments is driven by the entity’s business model for managing the financial assets and whether the contractual cash flows represent solely payments of principal and interest (‘SPPI’). An entity’s business model is how an entity manages its financial assets in order to generate cash flows and create value for the entity. That is, an entity’s business model determines whether the cash flows will result from collecting contractual cash flows, selling financial assets or both.

If a debt instrument is held to collect contractual cash flows, it is classified as amortised cost if it also meets the SPPI requirement. Debt instruments that meet the SPPI requirement that are held both to collect assets’ contractual cash flows and to sell the assets are classified as FVOCI. Under the new model, FVPL is the residual category - financial assets should therefore be classified as FVPL if they do not meet the criteria of FVOCI or amortised cost. Regardless of the business model assessment, an entity can elect to classify a financial asset at FVPL if doing so eliminates or significantly reduces a measurement or recognition inconsistency (‘accounting mismatch’).

Expected credit lossesIFRS 9 introduces a new model for the recognition of impairment losses - the expected credit losses (ECL) model. The ECL model constitutes a change from the guidance in IAS 39 and seeks to address the criticisms of the incurred loss model which arose during the economic crisis. In practice, the new rules mean that entities will have to record a day 1 loss equal to the 12-month ECL on initial recognition of financial assets that are not credit impaired (or lifetime ECL for trade receivables). IFRS 9 contains a ‘three stage’ approach which is based on the change in credit quality of financial assets since initial recognition. Assets move through the three stages as credit quality changes and the stages dictate how an entity measures impairment losses and applies the effective interest rate method. Where there has been a significant increase in credit risk, impairment is measured using lifetime ECL rather than 12-month ECL. The model includes operational simplifications for lease and trade receivables.

DisclosuresExtensive disclosures are required, including reconciliations from opening to closing amounts of the ECL provision, assumptions and inputs and a reconciliation on transition of the original classification categories under IAS 39 to the new classification categories in IFRS 9.

Financial instrumentsIFRS 9

New standards

Effective date

Annual periods beginning on or after 1 January 2018. Early adoption is permitted (see detail below).


生效日期适用于起始日在2018年1月1日或以后的年度期间。允许提前

采用（详情如下）。

金融工具

国际财务报告准则第9号

新准则

问题 I ASB于2014年7月发布了《国际财务报告

准则第9号—金融工具》的完成版，替代了

IAS 39中的指引。这一终版包括金融资产和

负债分类和计量的规定；还包括取代目前所

用的已发生损失减值模型的预期信用损失

模型。它还包括2013年11月发布的IFRS 9

关于套期的终稿。

主要要求

分类和计量

IFRS 9将债务工具分为三类：以摊余成本计

量、以公允价值计量且其变动计入其他

综合收益（“F VOCI”)以及以公允价值计

量且其变动计入当期损益（“F V PL”）。

IFRS 9中对于债务工具的分类主要基于主体

管理金融资产的业务模型，以及合同现金流

是否仅代表本金和利息的支付（“SPPI”）。

主体的业务模式是其管理金融资产以产生现

金流和为自身创造价值的方式。主体的业务

模式决定了现金流来自于以下哪种方式：收

取合同现金流、出售金融资产或两者兼有。

如果持有一项债务工具的目的是为了收取合

同现金流量，且该现金流量满足SPPI的要

求，则该债务工具被分类为以摊余成本计

量的金融资产。如果债务工具的合同现金流

量满足SPPI的要求，且主体的持有目的既

是为了收取资产的合同现金流量又是为了

出售资产，则该债务工具被分类为FVOCI。

新模型下，FVPL是剩余类别—对于既不满

FVOCI，也不满足以摊余成本计量的金融资

产，应当被分类为FVPL。无论业务模式的评

估结果如何，只要可以消除或显著减少计量

或确认上的不一致（“会计错配”），主体即

可选择将一项金融资产分类为FVPL。

预期信用损失

IFRS 9引入了新的减值损失确认模型—预

期信用损失（“ECL”）模型。与IAS 39的要

求相比，预期信用损失模型是一个新的变

化，并且这也是在寻求回应经济危机期间对

已发生损失模型的批判。在实务中，新规定

意味着主体在对未发生信用减值的金融资

产，在初始确认后的首个报告日，将计入相

当于12个月预期信用损失的首日损失（或对

于应收账款确认整个存续期内的预期信用

损失）。IFRS 9采用了基于自初始确认后信

用质量变化的“三阶段”法。随着信用质量

的变化，资产会落入不同的阶段，而对于主

体如何计量减值损失和应用实际利率法，

各阶段有其相应的要求。当信用风险显著

增加时，主体应采用整个存续期内的预期

信用损失而非12个月的预期信用损失计量

减值。对于租赁和应收账款，减值模型中有

相应的简化操作方法。

披露

新准则要求主体进行大量的披露，包括对预

期信用损失准备从期初至期末金额的调节

表、假设和参数的信息，以及从IAS 39中原

分类过渡至IFRS 9中新类别时的调节表。


Hedge accountingHedge effectiveness tests and eligibility for hedge accountingIFRS 9 relaxes the requirements for hedge effectiveness and, consequently to apply hedge accounting. Under IAS 39, a hedge must be highly effective, both going forward and in the past (that is, a prospective and retrospective test, with results in the range of 80%-125%). IFRS 9 replaces this bright line with a requirement for an economic relationship between the hedged item and hedging instrument, and for the ‘hedged ratio’ to be the same as the one that the entity actually uses for risk management purposes. Hedge ineffectiveness will continue to be reported in profit or loss (P&L). An entity is still required to prepare contemporaneous documentation; however, the information to be documented under IFRS 9 will differ.

Hedged itemsThe new requirements change what qualifies as a hedged item, primarily removing restrictions that currently prevent some economically rational hedging strategies from qualifying for hedge accounting. For example:

• Risk components of non-financial items can be designated as hedged items, provided they are separately identifiable and reliably measurable. This is good news for entities that hedge for only a component of the overall price of non-financial items such as the oil price component of jet fuel price exposure), because it is likely that more hedges will now qualify for hedge accounting.

• Aggregated exposures (that is, exposures that include derivatives) can be hedged items.

• IFRS 9 makes the hedging of groups of items more flexible, although it does not cover macro hedging (this will be the subject of a separate discussion paper in the future). Treasurers commonly group similar risk exposures and hedge only the net position (for example, the net of forecast purchases and sales in a foreign currency). Under IAS 39, such a net position cannot be designated as the hedged item; but IFRS 9 permits this

if it is consistent with an entity’s risk management strategy. However, if the hedged net position consists of forecast transactions, hedge accounting on a net basis is only available for foreign currency hedges.

• IFRS 9 allows hedge accounting for equity instruments measured at fair value through other comprehensive income (OCI), even though there will be no impact on P&L from these investments.

Hedging instrumentsIFRS 9 relaxes the rules on the use of some hedging instruments as follows:

• Under IAS 39, the time value of purchased options is recognised on a fair value basis in P&L, which can create significant volatility. IFRS 9 views a purchased option as similar to an insurance contract, such that the initial time value (that is, the premium generally paid for an at or out of the money option) must be recognised in P&L, either over the period of the hedge (if the hedge item is time related, such as a fair value hedge of inventory for six months), or when the hedged transaction affects P&L (if the hedge item is transaction related, such as a hedge of a forecast purchase transaction). Any changes in the option’s fair value associated with time value will be recognised in OCI.

• A similar accounting treatment to options can also be applied to the forward element of forward contracts and to foreign currency basis spreads of financial instruments. This should result in less volatility in P&L.

• Under IAS 39, non-derivative financial items were allowed for hedging of FX risk. The eligibility of non-derivative financial items as hedging instruments is extended to non-derivative financial items accounted for at fair value through P&L.

Accounting, presentation and disclosureThe accounting and presentation requirements for hedge accounting in IAS 39 remain largely unchanged in IFRS 9. However, entities will now be required to reclassify the gains and losses accumulated in equity on a cash flow hedge to the carrying amount of a non-financial hedged item when it is initially recognised. This was permitted under IAS 39, but entities could also choose to accumulate gains and losses in equity. Additional disclosures are required under the new standard.

Own credit risk in financial liabilitiesAlthough not related to hedge accounting, the IASB has also amended IFRS 9 to allow entities to early adopt the requirement to recognise in OCI the changes in fair value attributable to changes in an entity’s own credit risk (from financial liabilities that are designated under the fair value option). This can be applied without having to adopt the remainder of IFRS 9.

Effective date and transitionIFRS 9 is effective for annual periods beginning on or after 1 January 2018. Earlier application is permitted. IFRS 9 is to be applied retrospectively but comparatives are not required to be restated. If an entity elects to early apply IFRS 9 it must apply all of the requirements at the same time.

InsightIFRS 9 applies to all entities. However, financial institutions and other entities with large portfolios of financial assets measured at amortised cost or FVOCI will be the most effected and in particular, by the ECL model. It is critical that these entities assess the implications of the new standard as soon as possible. It is expected that the implementation of the new ECL model will be challenging and might involve significant modifications to credit management systems. An implementation group has been set up by the IASB in order to deal with the most challenging aspects of implementation of the new ECL model.


套期会计

套期有效性测试和符合套期会计的条件

IFRS 9放宽了对套期有效性的要求，从而也

放松了对套期会计应用的规范。根据IAS 39，

套期必须在未来和过去均高度有效（即无论

是在预期性和回顾性的测试中，其有效性结

果必须在80%-125%的范围内）。IFRS 9以被

套期项目与套期工具之间须存在经济关系，

及套期比率需与主体实际用于风险管理目的

的套期比率一致的要求替代了IAS 39 内明确

的量化范围。套期无效部分将继续在损益中

反映。主体仍须编制同期的文件记录；但根

据IFRS 9所记录的信息将会有所不同。

被套期项目

新的要求更改了符合被套期项目的条件，主

要是取消了目前使一些经济上合理的套期策

略无法符合套期会计条件的限制。例如：

• 非金融项目的风险成分可被指定为被套

期项目，只要它们可以单独辨认和可靠

计量。这对于仅对非金融项目整体价格

的某一组成部分（例如航空燃料价格中

原油价格敞口部分）进行套期的主体而

言是个好消息，因为这可能将使得更多

的套期符合套期会计的条件。

• 汇总后的风险敞口（即包括衍生工具在

内的风险敞口）可以成为被套期项目。

• IFRS 9中尽管不包括宏观套期（这将在

未来的单独讨论稿中进行探讨），但它使

项目组合套期具有更高的灵活性。企业

司库部门通常将相似的风险敞口进行组

合，并仅对净头寸进行套期（例如，预期

外汇购销的净额）。根据IAS 39，此类净

头寸不能被指为被套期项目；但IFRS 9允

许对此类包括净头寸的项目进行套期会

计处理，前提是这一做法与主体的风险

管理策略相一致。然而，如果被套期净

头寸由预期交易组成，则仅有外币套期

可以净额进行套期会计处理。

• IFRS 9允许对以公允价值计量且其变动计

入其他综合收益的权益工具应用套期会

计，尽管这些投资不会对损益产生影响。

套期工具

IFRS 9放松了关于套期工具使用的规定，具

体如下：

• 根据IAS 39，购入期权的时间价值以公

允价值为基础计入损益，而这可能导致

重大波动性。IFRS 9将购入期权视为类

似于保险合同，从而其初始时间价值（即

一般的情况下为平价期权或价外期权支

付的期权费）必须在套期期间（如果套

期项目与时间相关，例如六个月的存货公

允价值套期）或在被套期交易影响损益

时（如果套期项目与交易相关，例如针对

预期购买交易的套期）计入损益。任何与

时间价值相关的期权公允价值变化将计

入其他综合收益。

• 与期权类似的会计处理也可被应用于远

期合同的远期要素以及金融工具的外汇

基差。这应当会降低利润表的波动性。

• 根据IAS 39，仅允许对外汇风险套期采

用非衍生金融项目作为套期工具。套期

工具的条件有所延伸，以公允价值计量

且其变动计入损益的非衍生金融项目可

以作为套期工具。

会计处理、列报和披露

IAS 39中套期会计的会计处理和列报要求

在IFRS 9中大体保持不变。然而，主体如今

必须将在权益中累计的现金流量套期利得

和损失重分类至非金融性的被套期项目初

始确认时的账面价值。IAS 39中允许这一做

法，但是主体也可选择将利得和损失在权益

中累计。在新准则中要求进行额外披露。

金融负债的自身信用风险

尽管与套期会计不相关，IASB还对IFRS 9

进行了修改，以允许主体提前采用将可归属

于其自身信用风险变化（来自于根据公允价

值选择权指定的金融负债）的公允价值变

动计入其他综合收益的要求。主体可以不

采用IFR S 9中其余的规定，单独采用这一

要求。

生效日期和过渡IFRS 9适用于在2018年1月1日或以后开始

的年度期间。允许提前采用。IFRS 9适用于

追溯调整法，但不要求主体重述比较信息。

如果主体选择提前采用IFRS 9，必须同时

采用所有的要求。

见解IFRS 9适用于所有的主体。但是，对于拥有

大量金融资产组合，而且以摊余成本或公

允价值计量且其变动计入其他综合收益的

金融机构和其他主体，影响将最为显著，特

别是预期信用损失模型的影响。对于这些

主体，尽快评估新准则的影响是至关重要

的。新预期信用损失模型的实施将会相当

具有挑战性，并且可能涉及对信用管理系统

进行重大的修改。IASB已成立一个实施小

组，以应对新的预期信用损失模型实施中

最具有挑战性的方面。


Prepayment features with negative compensation Amendments to IFRS 9, ‘Financial instruments’

This amendment covers two issues:

• What financial assets may be measured at amortised cost. The amendment permits more assets to be measured at amortised cost than under the previous version of IFRS 9, in particular some prepayable financial assets. It is likely to have the biggest impact on banks and other financial services entities and be broadly welcomed by companies.

• How to account for the modification of a financial liability. The amendment confirms that most such modifications will result in immediate recognition of a gain or loss. This is a change from common practice under IAS 39 today and will affect all kinds of entities that have renegotiated borrowings.

Effective date


All companies should ensure that their projects to implement IFRS 9 identify what assets and transactions are or may be affected. Significant judgement may be required to apply the amendment, so early identification of the issues is advised.

Prepayment Features with Negative Compensation

IssueThe IASB issued a narrow-scope amendment to IFRS 9 to enable companies to measure at amortised cost some prepayable financial assets with negative compensation. The assets affected, that include some loans and debt securities, would otherwise have been measured at fair value through profit or loss (FVTPL).

Negative compensation arises where the contractual terms permit the borrower to prepay the instrument before its contractual maturity, but the prepayment amount could be less than unpaid amounts of principal and interest. However, to qualify for amortised cost measurement, the negative compensation1 must be 'reasonable compensation for early termination of the contract'.

An example of such reasonable compensation is an amount that reflects the effect of the change in the relevant benchmark rate of interest. However, the standard does not define 'reasonable compensation' and significantjudgement may be required to assess if this test is met.

In addition, to qualify for amortised cost measurement, the asset must be held within a 'held to collect' business model.

1That is the difference between the prepayment amount and unpaid amount of principal and interest.


反向赔偿的提前还款特征

对《国际财务报告准则第9号—金融工具》的修改

该修改涉及两个方面：

• 哪些金融资产可以用摊余成本计量。相

较于之前版本的IFRS 9，该修改允许更多

的资产以摊余成本计量，尤其是部分具有

提前还款特征的金融资产。该修改对银行

及其他金融服务主体产生的影响可能最

大，而在其他企业间可能会广受欢迎。

• 如何核算金融负债的变更。该修改确认了

变更会立即计入损益。不同于现行IAS 39

下的常规实务处理，该修改会对所有重新

协商借款的主体产生影响。

生效日期适用于起始日在2019年1月1日或以后开始的年度期间。

所有企业应当确保在实施IFRS 9时，识别会

受或可能会受影响的资产和交易。在实施该

修改时，主体须做出重要判断，以便尽早获

悉相关问题。

反向赔偿的提前还款特征

问题IASB已发布了对IFRS 9的小范围修改，以便

于企业以摊余成本计量部分具有反向赔偿

的提前还款特征的金融资产。受影响的资产

（包括部分贷款和债务证券）在IFRS 9此次

修改前不得不以公允价值计量且其变动计入

损益(FVTPL)的方式核算。

借款人根据合同条款，在合同到期前以可能

低于未支付本金和利息的金额提前偿还该

贷款会产生反向赔偿。但是，反向赔偿1必须

是“对提前终止合同的合理赔偿”，才符合

以摊余成本计量的条件。

例如，合理赔偿可能反映相关基准利率的变

化。但是，准则并未对“合理赔偿”作出定

义，因此主体需要作出重要判断以便评估相

关赔偿是否合理。

除此以外，资产的业务模式必须为“持有以

收取”，以符合以摊余成本计量的条件。

1 即，提前偿付金额与未偿付本金和利息金额二者的差额。


ImpactThe amendment is likely to be welcomed by preparers. In practice, there is a broad range of prepayment features with potentially negative compensation in many kinds of debt instruments:

• The prepayment option may be contingent on the occurrence of a trigger event (for example, sale or fall in value of collateral to a loan).

• The prepayment option may be held by only one party to the contract or both parties.

• Prepayment may be permitted or required (in particular circumstances).

• The compensation formula may differ. In many cases judgement will be required to assess whether the compensation meets the test of being ‘reasonable compensation for early termination of the contract’.

Effective dateThe amendment is effective for annual periods beginning on or after 1 January 2019, that is, one year later than the effective date of IFRS 9. Early adoption is permitted. This will enable companies to adopt the amendment when they first apply IFRS 9, though for companies in the EU early adoption will be subject to endorsement.

Modification of financial liabilities – IFRS 9 accounting change confirmedAs expected, the IASB confirmed the accounting for modifications of financial liabilities under IFRS 9. That is, when a financial liability measured at amortised cost is modified without this resulting in derecognition, a gain or loss should be recognised in profit or loss. The gain or loss is calculated as the difference between the original contractual cash flows and the modified cash flows discounted at the original effective interest rate. This will impact all companies, particularly those applying a different policy for recognising gains and losses under IAS 39 today.


影响

该修订很可能会受报表编制者的欢迎。在

实务中，许多类型的债务工具均具有反向赔

偿的提前还款特征。

• 提前还款选择权可能取决于某个触发事

件（例如，贷款抵押物的出售或贬值）。

• 合同一方或双方均可能持有提前还款选

择权。

• 特殊情形下可能允许或要求提前还款。

• 赔偿方式可能有所不同。在许多情况下，

评估赔偿是否通过“对提前终止合同的

合理赔偿”测试时须做出判断。

生效日期

该修订将于2019年1月1日或以后的年度期

间生效，比IFRS 9生效日期晚一年，允许主体

提前采用。企业在首次执行IFRS 9时可以采用

该修订，但对于欧盟企业来说，准则须获欧

盟认可后才能提前采用。

金融负债的变更—IFRS 9会计变更确认

正如预料的，IASB确认了IFRS 9对金融负债

变更的会计处理。即，对于以摊余成本计量

的金融负债发生变更但未导致终止确认，

所产生的利得或损失应立即计入损益。该

利得或损失等于原合同现金流和变更后的

现金流按照原实际利率折现金额之间的差

额。这一变更将影响所有主体，尤其是按照

现行IAS 39而采用不同会计政策确认利得和

损失的主体。


IssueIn May 2014, the IASB issued their long-awaited converged standard on revenue recognition. There are potentially significant changes coming for certain industries, and some level of change for almost all entities.

ImpactThe new standard will affect most entities that apply IFRS. Entities that currently follow industry-specific guidance should expect the greatest impact. Summarised below are some of the areas that could create the most significant challenges for entities as they transition to the new standard.

Transfer of controlRevenue is recognised when a customer obtains control of a good or service. A customer obtains control when it has the ability to direct the use of and obtain the benefits from the good or service. Transfer of control is not the same as transfer of risks and rewards, nor is it necessarily the same as the culmination of an earnings process as it is considered today. Entities will also need to apply new guidance to determine whether revenue should be recognised over time or at a point in time.

Variable considerationEntities might agree to provide goods or services for consideration that varies upon certain future events occurring or not occurring. Examples include refund rights, performance bonuses and penalties. These amounts are often not recognised as revenue today until the contingency is resolved. Now, an estimate of variable consideration is included in the transaction price if it is highly probable that the amount will not result in a significant revenue reversal if estimates change. Even if the entire amount of variable consideration fails to meet this threshold, management will need to consider whether a portion (a minimum amount) does meet the criterion. This amount is recognised as revenue when goods or services are transferred to the customer. This could affect entities in multiple industries where variable consideration is currently not recorded until all contingencies are resolved. Management will need to reassess estimates each reporting period, and adjust revenue accordingly.

There is a narrow exception for intellectual property (IP) licences where the variable consideration is a sales-or usage-based royalty.

Allocation of transaction price based on relative stand-alone selling priceEntities that sell multiple goods or services in a single arrangement should allocate the consideration to each of those goods or services on a relative stand-alone selling price basis. This allocation is based on the price an entity would charge a customer on a stand-alone basis for each good or service.

Revenue from contracts with customersIFRS 15

Effective date



与客户之间的合同产生的收入


问题

于2014年5月，IASB发布了期待已久的趋同

的收入确认准则。几乎所有的主体均会受

到不种程度的影响，而对于特定行业将面

临潜在重大的变化。

影响

采用国际财务报告准则的大部分主体将会

受到新准则的影响。而目前遵循特定行业

指引的主体受到的影响预计将最为重大。下

面汇总了主体在向新准则过渡时可能面临

最严峻挑战的一些领域。

控制权的转移

收入于客户取得商品或服务的控制权时予

以确认。当客户能够主导商品或服务的使

用并从中取得收益时即获取了控制权。控制

权的转移不同于风险和报酬的转移，也不一

定与目前所认为的盈利过程的成果相同。

主体还需要应用新指引确定收入是在一段

时间内确认还是在某一时点确认。

可变对价

主体所提供的商品或服务的对价可能会随

着未来某一事项的发生与否而变化。示例

包括退款权利、绩效奖金和罚款。在或有

事项解决之前，该或有金额通常不被确认

为收入。现在，当该金额在估计发生变化

时极可能不会导致收入的重大转回时，对

可变对价的估计才会包括于交易价格中。

即使可变对价的金额不能全部满足这一条

件，管理层仍需考虑是否一部分（最低金

额）能够满足条件，并于商品或服务转移至

客户时将其确认为收入。目前，很多行业中

的主体仅当所有的或有事项解决后方才记

录可变对价，这些主体将受到影响。管理层

将需要在每个报告期间重新评估估计值，

并对收入作出相应调整。

对于知识产权使用许可，当其可变对价是

基于销售额或使用情况的特许权使用费

时，准则对此存在小范围的豁免。

基于相对独立售价分摊交易价格

主体在一项安排中销售多项商品或服务

时，必须将对价分摊至每项商品或服务。这

一分摊是以主体单独向客户收取的每项商

品或服务价格为基础。

生效日期

适用于起始日在2018年1月1日或以后的年度期间。允许提前

采用。


LicencesEntities that license their IP to customers will need to determine whether the licence transfers to the customer over time or at a point in time. A licence that is transferred over time allows a customer access to the entity’s IP as it exists during the licence period. Licences that are transferred at a point in time allow the customer the right to use the entity’s IP as it exists when the licence is granted. The customer should be able to direct the use of and obtain substantially all of the remaining benefits from the licensed IP to recognise revenue when the licence is granted. The standard includes several examples to assist entities making this assessment.

Time value of moneySome contracts provide the customer or the entity with a significant financing benefit (explicitly or implicitly). This is because performance by an entity and payment by its customer might occur at significantly different times. An entity should adjust the transaction price for the time value of money if the contract includes a significant financing component. The standard provides certain exceptions to applying this guidance and a practical expedient which allows entities to ignore time value of money if the time between transfer of goods or services and payment is less than one year.

Contract costsEntities sometimes incur costs (such as sales commissions or mobilisation activities) to obtain or fulfil a contract. Contract costs that meet certain criteria are capitalised as an asset and are amortised as revenue is recognised. More costs are expected to be capitalised in some situations. Management will also need to consider how to account for contract costs incurred for contracts that are not completed upon the adoption of the standard.

DisclosuresExtensive disclosures are required to provide greater insight into both revenue that has been recognised, and revenue that is expected to be recognised in the future from existing contracts. Quantitative and qualitative information will be provided about the significant judgements and changes in those judgements that management made to determine revenue that is recorded.

Effective date and transitionIFRS 15 is effective for annual periods beginning on or after 1 January 2018. Earlier application is permitted.

Entities can apply the revenue standard retrospectively to each prior reporting period presented (full retrospective method) or retrospectively with the cumulative effect of initially applying the standard recognised at the date of initial application in equity (modified retrospective method). Entities that elect to apply the standard using the full retrospective method can apply certain practical expedients.

InsightFinalise nowEntities should ensure that they have identified the key terms of their revenue contracts and determined the impact on their accounting before the effective date of IFRS 15. They should also have implemented the systems and processes to capture the information needed to determine the measurement of revenue, and to prepare the new disclosures.


使用许可

向客户授予知识产权使用许可的主体将需

要确定使用许可是在一段时间内还是在某

一时点转移至客户。在一段时间内转移的使

用许可，客户在使用许可期间获得使用主

体存在的知识产权。在某一时点转移的使

用许可，客户在授予使用许可的时点即取得

了该知识产权的使用权力。如果在授予时

点即确认收入，客户必须在被授予时就能

够支配被许可使用的知识产权并获取几乎

全部的剩余收益。准则中包括了多个示例以

帮助主体进行这一评估。

货币的时间价值

一些合同为客户或主体（明确或隐含地）提

供了重大的融资收益。这是因为主体履行

义务的时点和客户付款的时点可能存在显

著不同。如果合同中包括重要的融资成分，

主体应根据货币的时间价值调整交易价

格。如果商品或服务的转移和付款之间的

时间短于一年，准则提供了应用本指引的一

些豁免及实务中的简易处理方法，使主体

免于考虑货币的时间价值。

合同成本

主体有时会发生获取或履行合同的成

本（例如，销售佣金或准备活动）。满足特

定条件的合同成本应被资本化形成资产，并

在收入确认时进行摊销。在一些情况下，预

计会有更多的费用予以资本化。管理层还将

需要考虑对于准则采用时尚未完成的合同

所发生的合同成本如何进行核算。

披露

准则要求主体进行大量的披露，以提供更

多关于现有合同中已确认的收入和预计未

来将确认的收入的信息。对于管理层为所

确认所的收入而做出的重大估计和估计变

更，主体需要提供定量和定性信息。

生效日期及过渡规定

国际财务报告准则第15号自2018年1月1

日或以后开始的年度期间生效，允许提前

采用。

主体可对已列报的每个前期追溯采用新收

入准则（完全追溯法），或追溯采用新收入

准则时将初始应用准则的累积影响在最初

采用日确认在权益中（修正追溯法）。选择

采用完全追溯法的主体可运用某些实务简

便操作方法。

见解

现已终稿

主体应当确保，在国际财务报告准则第15号

的生效日期前识别其收入合同的关键条款，

并确定对其会计处理的影响。此外，主体还

应执行相关系统和程序，以收集必要信息，

用于确定收入的计量及准备新披露。


These amendments comprise clarifications of the guidance on identifying performance obligations, accounting for licences of intellectual property and the principal versus agent assessment (gross versus net revenue presentation permitted). New and amended illustrative examples have been added for each of these areas of guidance. The IASB has also included additional practical expedients related to transition to the new revenue standard. The amendments are effective for annual reporting periods beginning on or after 1 January 2018, with early application permitted.

The amendments do not change the core principles of IFRS 15 however, they clarify some of the more complex aspects of the standard. The amendments could be relevant to a broad range of entities and should be considered as management evaluates the impact of IFRS 15.

ImpactIdentifying performance obligationsThe amendments clarify the guidance for determining when the promises in a contract are ‘distinct’ goods or services and, therefore, should be accounted for separately. The amendments specifically address how an entity determines whether goods or services are ‘separately identifiable’ from other promises in the contract and clarify that the objective is to determine whether the nature of an entity’s promise is to transfer individual goods or services to the customer, or to transfer a combined item (or items) to which the individual goods and services are inputs.

Licences of IPThe amendments to the licensing guidance clarify when revenue from a licence of IP should be recognised ‘over time’ and when it should be recognised at a ‘point in time’. An entity should be expected to undertake activities that significantly affect the IP to conclude that revenue is recognised over time. The amendment clarifies that activities significantly affect the IP when: (a) the activities are expected to change the form or functionality of the IP or (b) the ability of the customer to obtain benefit from the IP is substantially derived from, or dependent upon, those activities (for example, a brand or logo).

The amendments also clarify when to apply the guidance on recognising revenue for licences of IP with fees in the form of a sales- or usage-based royalty. This guidance only applies when the licence is the predominant item.

Clarifications to IFRS 15Amendments to IFRS 15, ‘Revenue from contracts from customers’

Effective date



本次修改包括关于识别履约义务、知识产权

使用许可的会计处理以及主要责任人还是

代理人评估（允许按总额还是净额收入列

报）的指引的澄清，并针对这些指引增加了

新的及修改的示例。国际会计准则理事会

还增加了新收入准则过渡期的相关简易实

务处理方法。本次修改自2018年1月1日或

以后开始的年度报告期间生效，允许提前

采用。

本次修改没有改变国际财务报告准则第15

号的核心原则，但澄清了准则中某些特别复

杂的方面。本次修改适用的主体范围可能

较为广泛，因此，管理层评估国际财务报告

准则第15号的影响时应当予以考虑。

影响

识别履约义务

本次修改澄清关于确定合同承诺是否是“可

明显区分的”商品或服务及因此应当单独进

行会计处理的指引。本次修改还专门述及主

体如何确定商品或服务与其他合同承诺是

否“可单独识别”，并澄清其目的在于确定

主体承诺的性质是向客户转移单项商品或

服务，还是转移由单项商品和服务作为投入

物的合并项目。

知识产权使用许可

关于许可指引的修改澄清了什么情况下知识

产权许可产生的收入应当“在一段时间内”

确认，以及什么情况下应在“某个时点”确

认。主体从事的活动预计对知识产权产生

重大影响的，收入应当在一段时间内确认。

本次修改澄清，当（1）活动预计改变知识产

权的形式或功能，或者（2）客户从知识产权

获得利益的能力源自或取决于这些活动（例

如，品牌或商标）时，活动对知识产权产生重

大影响。

本次修改还澄清了什么情况下适用关于确认

以基于销量或使用情况的特许权使用费形

式收取费用的知识产权产生的收入。此指引

仅适用于使用许可作为占主导地位的项目的

情况。

对国际财务报告准则第15号的澄清

对《国际财务报告准则第15号—与客户之间的合同产生的收入》的修改

生效日期


提前采用。


Principal versus agent guidanceThe IASB has clarified that the principal in an arrangement controls a good or service before it is transferred to a customer. The amendments make targeted improvements to clarify the relationship between the control principle and the indicators, the ‘unit of account’ for the assessment and how to apply the control principle to services. The IASB also revised the structure of the indicators so that they indicate when the entity is the principal rather than indicate when it is an agent, and eliminated two of the indicators (‘the entity’s consideration is in the form of a commission’ and ‘the entity is not exposed to credit risk’).

Practical expedients on transitionThe amendments introduce additional practical expedients to simplify transition. One expedient allows entities to use hindsight at the beginning of the earliest period presented or the date of initial application (additional option under modified transition method) to account for contract modifications before that date. The second expedient allows entities applying the full retrospective method to elect not to restate contracts that are completed at the beginning of the earliest period presented. In addition, the IASB also allows entities applying modified retrospective method opting out completed contract practical expedient.


主要责任人还是代理人的指引

国际会计准则理事会澄清，一项安排的主要

责任人在商品或服务转移给客户之前对该

商品或服务拥有控制权。本次修改做出了针

对性改进，以澄清控制原则与迹象之间的关

系，进行评估的“记账单位”，及控制原则

如何适用于服务。国际会计准则理事会还修

改了“迹象结构”，以表明什么情况下主体

是主要责任人，而不是代理人，并删除两项

迹象（“主体的对价采取佣金形式”及“主

体不承担信用风险”）。

过渡期的简易实务处理方法

本次修改引入额外的简易实务处理方法，

以简化过渡处理。一种简易方法允许主体

在最早列报期间的期初或初始采用日使

用后见之明（在改良过渡法下的补充选择

权），以对该日期前的合同修改进行会计

处理。第二种简易方法允许主体适用完全

追溯调整法，以选择不重述那些在最早列

报期间的期初已完工的合同。此外，国际

会计准则理事会还允许主体运用改良的追

溯调整法，而不采用已完工合同的简易实

务处理方法。


IssueIn January 2016, the IASB finished its long-standing project on lease accounting and published IFRS 16, ‘Leases’, which replaces the current guidance in IAS 17. This will require far-reaching changes in accounting by lessees in particular.

Key provisionsUnder IAS 17, lessees were required to make a distinction between a finance lease (on balance sheet) and an operating lease (off balance sheet). IFRS 16 now requires lessees to recognise a lease liability reflecting future lease payments and a ‘right-of-use asset’ for virtually all lease contracts. The IASB has included an optional exemption for certain short-term leases and leases of low-value assets; however, this exemption can only be applied by lessees.

LeasesIFRS 16

For lessors, the accounting stays almost the same. However, as the IASB has updated the IAS 17 guidance on the definition of a lease (as well as the guidance on the combination and separation of contracts), lessors will also be affected by the new standard. At the very least, the new accounting model for lessees is expected to impact negotiations between lessors and lessees.

Under IFRS 16, a contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.

ImpactIFRS 16 is likely to have a significant impact on the financial statements of a number of lessees.

Statement of financial positionThe new standard will affect both the balance sheet and related ratios, such as debt/equity ratios. Depending on the particular industry and the number of lease contracts previously classified as operating leases under IAS 17, the new approach will result in a significant increase in debt on the balance sheet.

Statement of comprehensive incomeLessees will have to present interest expense on the lease liability and depreciation on the right-of-use asset in their income statement. In comparison with operating leases under IAS 17, this will change not only the allocation of expenses but also the total amount of expenses recognised for each period of the lease term. The combination of a straight-line depreciation of the right-of use asset and the effective interest rate method applied to the lease liability will result in a higher total charge to profit or loss in the initial years of the lease, and decreasing expenses during the latter part of the lease term.

Effective date

Annual periods beginning on or after 1 January 2019. Early adoption is permitted if IFRS 15 is applied.


租赁


概述

国际会计准则理事会（“I A SB”）完成了

旷日持久的租赁会计项目，并于2 016年1月13日发布了《国际财务报告准则第16

号—租赁》（“IFRS 16”），以此取代现行

指引—IAS 17。这将对特别是承租人的会

计处理产生深远的变化。

主要规定

根据IAS 17规定，承租人应把租赁区分为融资

租赁（上表）和经营租赁（不上表）IFRS 16则

要求承租人将几乎所有的租赁合同，按未来

租赁付款额确认为一项租赁负债和相对应

的“使用权资产”。IASB针对短期租赁和价值

较低资产的租赁进行了豁免，但仅适用于承

租人。

生效日期


已采用IFRS 15的主体提前采用。

出租人的会计处理几乎保持不变。但是，因

为IASB更新了租赁的定义、转租以及合同的

合并和分拆等指引，出租人仍可能受到新准

则的影响。至少，新的承租人会计处理模型

预计将影响出租人与承租人之间租赁安排

的商业谈判。

IFRS 16规定，如果相关合同赋予在一段时间

内控制一项已识别资产的使用权来换取对

价，则该合同中包含租赁。

影响

IFRS 16将会对很多承租人的财务报表产生

重大影响。

资产负债表

新准则将影响资产负债表以及相关的比

率，如负债权益率。视乎行业的类型和根据

IAS 17分类为经营租赁的合同数量，新的会

计方法将会导致资产负债表中的负债大幅

增加。

综合收益表

承租人需在利润表中列报租赁负债的利息

费用以及使用权资产的折旧。与IAS 17的经

营租赁相比，有关改变不仅是费用的科目名

称，而且还将影响每个租赁期间所确认的

费用总额。对使用权资产按照直线法计提

折旧，并对租赁负债采用实际利率法，将导

致较高的费用总额在租赁期的前几年计入

损益，而降低租赁后期的费用。


Statement of cash flowsThe new guidance will also change the cash flow statement, because lease payments that relate to contracts that have previously been classified as operating leases are no longer presented as operating cash flows in full. Only the part of the lease payments that reflects interest on the lease liability can be presented as an operating cash flow (if it is the entity’s policy to present interest payments as operating cash flows). Cash payments for the principal portion of the lease liability are classified within financing activities. Payments for short-term leases, for leases of low-value assets and variable lease payments not included in the measurement of the lease liability are presented within operating activities.

TransitionIFRS 16 is effective for annual reporting periods beginning on or after 1 January 2019. Earlier application is permitted, but only in conjunction with IFRS 15, ‘Revenue from Contracts with Customers’. In order to facilitate transition, entities can choose a ‘simplified approach’ that includes certain reliefs related to the measurement of the right-of-use asset and the lease liability, rather than full retrospective application; furthermore, the ‘simplified approach’ does not require a restatement of comparatives. In addition, as a practical expedient entities are not required to reassess whether a contract is, or contains, a lease at the date of initial application (that is, such contracts are ‘grandfathered’).

InsightStart preparing nowEntities should ensure that they have implemented systems and processes to identify all lease contracts, to capture the information needed to determine the measurement of the right-of-use asset and the lease liability, and to prepare the new disclosures.


现金流量表

新指引还将改变现金流量表。之前被分类

为经营租赁的合同相关的租赁付款不再全

额列报为经营活动现金流量，只有租赁负

债利息支出的部分才可以作为经营活动现

金流量进行列报（如果主体选择将利息支

付作为经营活动现金流量列报的会计政

策）。租赁负债本金的支付将作为融资活动

现金流。短期租赁、价值较低的资产租赁及

未包含在租赁负债中的可变租赁款则列示

为经营活动现金流。

过渡

IFRS 16适用于起始日在2019年1月1日或以

后开始的年度报告期间。只有在已采用《国

际财务报告准则第15号—收入》时才允许

提前应用IFRS 16。为了便于过渡，主体可选

择“简易法”而不使用追溯调整法，该方法

包含一些使用权资产和租赁负债计量相关

的豁免；此外，“简易法”不要求重述比较数

据。同时，作为实务的豁免，对于初始采用日

已存在的合同，主体无需重新按照新的准则

评估其是否包含租赁（即，豁免该类合同）。

见解

现在开始准备

主体应确保其系统和程序能识别所有的租

赁合同，并获取确定使用权资产和租赁负

债的计量及编制新的披露所需的信息。


Insurance contractsIFRS 17

IssueOn 18 May 2017, the IASB finished its long-standing project to develop an accounting standard on insurance contracts and published IFRS 17, 'Insurance Contracts'. IFRS 17 replaces IFRS 4, which currently permits a wide variety of practices. IFRS 17 will fundamentally change the accounting by all entities that issue insurance contracts and investment contracts with discretionary participation features.

The standard applies to annual periods beginning on or after 1 January 2021, with earlier application permitted if IFRS 15, 'Revenue from Contracts with Customers', and IFRS 9, 'Financial Instruments', are also applied.

Key provisions

Scope IFRS 17 applies to insurance contracts issued, to all reinsurance contracts and to investment contracts with discretionary participating features if an entity also issues insurance contracts. For fixed-fee service contracts whose primary purpose is the provision of services, entities have an accounting policy choice to account for them in accordance with either IFRS 17 or IFRS 15. Similar to the position under IFRS 4, financial guarantee contracts are

Effective date


allowed to be within the scope of IFRS 17 if the entity previously asserted explicitly that it regarded them as insurance contracts. Insurance contracts (other than reinsurance) where the entity is a policyholder are not within the scope of IFRS 17.

Embedded derivatives and distinct investment and service components should be 'unbundled' and accounted for separately in accordance with the related IFRSs. Voluntary unbundling of other components is prohibited.

The measurement model IFRS 17 requires a current measurement model, where estimates are remeasured in each reporting period. The measurement is based on the building blocks of discounted, probability-weighted cash flows, a risk adjustment and a contractual service margin ('CSM') representing the unearned profit of the contract. A simplified premium allocation approach is permitted for the liability for the remaining coverage if it provides a measurement that is not materially different from the general model or if the coverage period is one year or less. However, claims incurred will need to be measured based on the building blocks of discounted, risk-adjusted, probability-weighted cash flows.

For presentation and measurement, entities are required at initial recognition to disaggregate a portfolio (that is, contracts that are subject to similar risks and managed together as a single pool) into three groups of contracts: onerous; no significant risk of becoming onerous; and remaining contracts. Contracts that are issued more than one year apart should not be in the same group.


保险合同


问题

于2017年5月18日，I ASB终于完成了其推

出新保险合同会计准则的长期任务，发布了

《国际财务报告准则第17号—保险合同》

(IFRS 17)。IFRS 17将取代现行的允许多

样化会计处理的《国际财务报告准则第4

号—保险合同》（IFRS 4）。IFRS 17将从

根本上改变所有签发保险合同和具有相机

分红特征投资合同的主体的会计处理。

该准则适用于2021年1月1日或之后开始的

年度期间，并允许已采用《国际财务报告准

则第15号—与客户之间的合同产生的收

入》和《国际财务报告准则第9号—金融

工具》的主体提前采用。

主要规定

适用范围

IFRS 17适用于主体签发的保险合同、所有

再保险合同以及同时签发保险合同的主体所

签发的具有择机分红特征的投资合同。对于

以提供服务为主要目的固定收费服务合同，

主体可选择IFRS 17或者IFRS 15进行会计处

理。与IFRS 4的规定类似，如果主体此前已

明确申明其将财务担保合同视为保险合同，

则该财务担保合同适用IFRS 17。主体持有

的保险合同(除了保险合同)不适用IFRS 17。

生效日期

适用于起始日在2021年1月1日或以后开始的年度期间。

嵌入衍生工具及显著的投资和服务组成部分

应当“分拆”，并根据相关国际财务报告准

则单独进行会计处理。禁止自愿分拆其他组

成部分。

计量模型

IFRS 17要求采用当期计量模型，即在各报

告期对估计进行重新计量。该计量模型包

括几个模块(或称要素)：经折现的概率加权

估计现金流、风险调整和代表合同未实现

利润的合同服务边际。剩余保险责任负债

允许采用简易的保费分配法，但前提是这种

方法得出的计量结果与一般模型之间无重

大差异，或者保险责任期间为一年或更短。

但是，已发生的理赔负债应当基于要素法计

量，即经折现的、考虑风险调整的、概率加

权估计的现金流。

为了进行列示和计量，主体应当在初始确认

时将一个保单组合(即一组所提供保险责任

具有相似风险且被归入同一池进行管理的

保险合同)分拆成三组：亏损合同、无重大风

险会变为亏损的合同以及其余合同。签发时

间相距一年以上的合同不得分在同一组内。


Changes in cash flows related to future services should be recognised against the CSM. The CSM cannot be negative, so changes in future cash flows that are greater than the remaining CSM are recognised in profit or loss. Interest is accreted on the CSM at rates locked in at initial recognition of a contract. To reflect the service provided, the CSM is released to profit or loss in each period on the basis of passage of time.

Under IFRS 17, entities have an accounting policy choice to recognise the impact of changes in discount rates and other assumptions that relate to financial risks either in profit or loss or in other comprehensive income (‘OCI’). The OCI option for insurance liabilities reduces some volatility in profit or loss for insurers where financial assets are measured at amortised cost or fair value through OCI under IFRS 9.

The variable-fee approach is required for insurance contracts that specify a link between payments to the policyholder and the returns on underlying items, such as some ‘participating’, ‘with profits’ and ‘unit linked’ contracts. The interest on the CSM for such contracts is accreted implicitly through adjusting the CSM for the change in the variable fee. The variable fee represents the entity’s share of the fair value of the underlying items less amounts payable to policyholders that do not vary based on the underlying items. The CSM is also adjusted for the time value of money and the effect of changes in financial risks not arising from underlying items such as options and guarantees.

Requirements in IFRS 17 align the presentation of revenue with other industries. Revenue is allocated to periods in proportion to the value of expected coverage and other services that the insurer provides in the period, and claims are presented when incurred. Investment components (that is, amounts repaid to policyholders even if the insured event does not occur) are excluded from revenue and claims.

Insurers are required to disclose information about amounts, judgements and risks arising from insurance contracts. The disclosure requirements are more detailed than currently required under IFRS 4.

On transition to IFRS 17, an entity applies IFRS 17 retrospectively to groups of insurance contracts, unless it is impracticable. In this case, the entity is permitted to choose between a modified retrospective approach and the fair value approach. In applying a modified retrospective approach, the entity achieves the closest outcome to retrospective application using reasonable and supportable information and choosing from a list of available simplifications. Alternatively, the CSM at transition can be based on fair value at transition. In practice, using different approaches to transition could result in significantly different outcomes that will drive profit recognised in future periods for contracts in force on transition.

Impact and insightsIFRS 17 will impact businesses well beyond the finance, actuarial and systems development areas (for example, product design and distribution, development of revised incentive and wider remuneration policies and reconfigured budgeting and forecasting methodologies feeding into business planning). There could also be an impact on the cash tax position and dividends, both on transition and going forward. IFRS 17 might require more than three years to implement. Gap analysis and impact assessments to develop an implementation roadmap will enable entities to begin the detailed implementation project. A fundamental shift might be required in the way in which data is collected, stored and analysed, changing the emphasis from a prospective to a retrospective basis of analysis and introducing a more granular level of measurement and additional disclosures. Before the effective date, insurers will need to carefully consider their ‘IFRS 17 story’ for investors and analysts, as well as the key metrics that they will apply in the new world.


与未来服务相关的现金流变化应调整合同

服务边际。合同服务边际不得为负数，因此

超过剩余合同服务边际的未来现金流变动

应当计入损益。合同服务边际的利息按照合

同初始确认时锁定的利率计提。为了反映所

提供的服务，合同服务边际在每个期间以

时间推移为基础摊销计入损益。

在IFRS 17下，作为一项会计政策选择，主

体可以将折现率及其他与金融风险相关假

设变动的影响在损益或其他综合收益中确

认。如果金融资产根据IFRS 9下以摊余成

本计量或以公允价值计量且其变动计入其

他综合收益，则计入其他综合收益的这个

选择将会减少损益波动。

可变收费法适用于向保单持有人支付的款

项与基础项目所带来的回报之间有明确关

联的保险合同，例如某些“分红”、“共享

利润”及“投资连结”合同。此类合同的合

同服务边际的利息累积隐含在因可变费用

发生变动而对合同服务边际进行的调整之

中。可变费用为主体所享有的基础项目公允

价值减去应付保单持有人的不随基础项目

变化而变化的金额。非源于基础项目的货币

时间价值以及金融风险(例如期权和权证)

的变动影响也应用于调整合同服务边际。

IFRS 17使得保险行业的收入列示向其他行

业看齐。收入按照主体预计在该期间提供的

保险责任及其他服务的所占比例在各期间进

行分配，赔付则于实际发生时列示。投资成分

（即指，即使保险事故未发生仍须向保单持

有人支付的金额）从收入和赔付中剔除。

保险公司须披露源于保险合同的金额、判

断及风险信息。相比IFRS 4，IFRS 17的披

露要求更为详细。

在向IFRS 17过渡时，主体应对保险合同组

追溯适用IFRS 17，除非不切实可行。当不

切实可行时，允许主体在修正追溯法与公允

价值法之间选择其一。在采用修正追溯法

时，主体使用合理并有依据的信息，从一系

列可使用的简化处理方法中选择，从而得

出与追溯法最为接近的结果。或者，过渡时

点的合同服务边际可基于保险合同于该时

点的公允价值。实务中，对于在过渡日的有

效保单，采用不同的过渡方法可能导致其

于未来期间所确认的利润出现重大差异。

影响及洞察

IFRS 17对保险行业的影响将远远超过财务、

精算及系统开发领域(例如，产品设计和销

售、修订激励政策及拓展薪酬政策以及重新

调整预算和预测方法为业务规划提供依据)。

此外，该准则还可能对税金及股利产生影响，

不管是在过渡时还是在准则生效后。IFRS 17

的实施可能需要3年以上的时间。为制定准则

实施线路图进行差距分析和影响评估应当作

为主体启动庞大的实施项目的起点。收集、存

储及分析数据的方式可能需要发生根本性的

改变，且分析基础的重点将由预期性转为回

顾性，以及引入更加细化层次的计量及新增

披露。在准则生效前，保险公司需要认真考

虑如何向投资者及分析师说明其关于IFRS

17的实施计划以及在新准则下拟采用的核

心指标。


Transition requirements when applying IFRS 9, 15, 16 and 17

IssueThis section highlights the differences between how existing reporters and first time adopters will transition to the new standards. Those preparing a longer ‘track record’ of financial information for initial public offerings or other transactions as a first time adopter may also be affected.

IFRS 1, the relevant standard for first time adoption of IFRS, requires the same accounting policies to be applied in the opening IFRS statement of financial position and throughout all periods presented in the first IFRS financial statements. Those accounting policies must comply with the IFRS standards effective at the end of the first IFRS reporting period, except for those IFRS 1 mandatory exceptions or voluntary exemptions. The transition provisions of other standards do not apply to first-time adopters, except where specified in IFRS 1.

A first time adopter may choose to early adopt any new standards that are not mandatory at the end of an entity’s first IFRS reporting period. IFRS 1 does not require an entity to use newly issued but not yet mandatory versions of an IFRS, but it explains the advantages of doing so.

Subsidiaries (including carve out entities) of existing IFRS reporting groups have additional flexibility when they choose to move to IFRS after their parent.

Impact

Impact of IFRS 9 – Financial instrumentsIFRS 9, effective for periods beginning on or after 1 January 2018, is applied retrospectively in accordance with IAS 8, ‘Accounting policies, changes in accounting estimates and errors’. Entities may however choose to continue to apply the hedge accounting requirements of IAS 39. There are some mandatory exceptions and optional exemptions set out in Section 7.2 of IFRS 9.

IFRS 9 must be applied in full by a first time adopter but there is short term relief for comparative reporting periods beginning before January 2019 that allows use of previous GAAP. Any adjustments to align to IFRS 9 are reflected in the period of adoption. This aligns the timing of IFRS 9 application by a first time adopter with existing reporters.

IFRS 1 mirrors the specific mandatory exceptions and optional exemptions for transition for existing IFRS preparers that are in IFRS 9.

Impact of IFRS 15 – Revenue from contracts with customersIFRS 15, effective for periods beginning on or after 1 January 2018, contains transition provisions that allow either fully retrospective adoption (with some practical expedients) or a simplified transition method. The simplified transition method is also retrospective but the cumulative effect is recognised in retained earnings at the date of initial application without restating any comparative periods presented.

IFRS 15 must be adopted fully retrospectively by a first time adopter, hence the simplified transition method is not available. However, IFRS 1 allows the use of the practical expedients described in Appendix C5 of IFRS 15 for full retrospective application.


问题

这部分强调了现有报告主体和首次采用者在

向新准则过渡过程中的差异。为首次公开募

股或其他交易编制较长财务“过往记录”的

首次采用者也会受到影响。

国际财务报告准则第1号（IFRS 1）作为主体

首次采用国际财务报告准则时的指导准则，

要求主体在期初国际财务报告准则财务状况

表和首套国际财务报告准则财务报表的所有

列报期间采用相同的会计政策。除了IFRS 1

中强制不得追溯调整项目或选择性豁免追

溯调整项目外，上述会计政策必须符合于首

个国际财务报告准则报告期末已生效的国际

财务报告准则。除非IFRS 1另有说明，首次

采用者无需考虑其他准则的过渡要求。

首次采用者可以提前采用在其首个国际财

务报告准则报告期末未强制生效的新准

则。IFRS 1不要求主体采用新发布但还未强

制生效的国际财务报告准则，但其解释了提

前采用的好处。

现有国际财务报告准则报告集团的子公司

（包括剥离实体）在其母公司之后选择向国

际财务报告准则过渡时，享有更多的灵活性。

影响

《国际财务报告准则第9号—金融工具》的影响

根据《国际会计准则第8号—会计政策、会

计估计的变更和差错》，于2018年1月1日或

以后开始的年度期间生效的IFRS 9将追溯适

用。不过主体可以选择继续采用IAS 39的套

期会计要求。IFRS 9第7.2节中列出了一些强

制不得追溯调整项目和选择性豁免追溯调

整项目。

首次采用者必须完整应用IFRS 9，但2019

年1月之前开始的比较报告期间适用短暂的

豁免，允许相关主体采用以前的GA AP。根

据IFRS 9所作的任何调整在采用期间予以

反映。这样，首次采用者与现有报告主体在

IFRS 9的应用时间上是一致的。

IFRS 1中体现了已采用IFRS 9的现有国际

财务报告准则财务报表编制主体在过渡期

面临的具体强制不得追溯调整项目及选择

性豁免追溯调整项目。

《国际财务报告准则第15号—与客户之间的合同产生的收入》的影响

于2018年1月1日或以后开始的年度期间生效

的IFRS 15中包含了过渡要求，允许主体要么

完全追溯采用（并提供一些简易实务处理方

法），要么采用简易过渡法。简易过渡方法也

是追溯采用的，但是其累积影响在初始采用日

计入留存收益，而不重述已列报的可比期间。

IFRS 15的首次采用者应完全追溯采用，

因此不适用简易过渡法。但是，IFRS 1允许

其在完全追溯采用时，使用IFRS 15附录C5

中提到的简易实务处理方法。

主体在应用国际财务报告准则第9、15、 16和17号时，需考虑的过渡要求


lmpact of IFRS 16 – Leases IFRS 16, effective for annual reporting periods beginning on or after 1 January 2019, allows either fully retrospective adoption or a 'simplified approach' similar to that of IFRS 15. The simplified approach is not available to first time adopters.

IFRS 1 requires first time adopters to use the fully retrospective approach when applying IFRS 16. First time adopters that are lessees are permitted to apply some of the transition reliefs that are available to existing IFRS preparers under the 'simplified approach'. For example, the lessee may measure the lease liability at the present value of the remaining lease payments discounted using the lessee's incremental borrowing rate at the date of transition to IFRS.

The right-of-use asset can be measured either as if IFRS 16 has always been applied but discounted using the lessee's incremental borrowing rate at the date of transition or at an amount equal to the lease liability (adjusted by the amount of any prepaid or accrued lease payments). A lessee that chooses these simplifications has to test the right-of-use assets for impairment at the date of transition applying IAS 36.

However, a first time adopter must re-assess all contracts for leases either at inception of the contract or at the date of transition to IFRS. It also has to restate comparative information.

Impact of IFRS 17 – Insurance contractsIFRS 17 applies to annual periods beginning on or after 1 January 2021, with earlier application permitted if IFRS 15 and IFRS 9 are also applied. The standard should be applied retrospectively unless impracticable.

IFRS 17 must be applied fully retrospectively. IFRS 1 mirrors the transition guidance set out in Appendix C of IFRS 17.

Subsidiaries (including carveout entities) moving to IFRS after their parentThere are two options set out in IFRS 1 para D16 for a subsidiary that adopts IFRS at a date later than the group headed by its parent (or entity that has significant influence or joint control over it). It can measure its assets and liabilities at either:

a. the carrying amounts that would be included in the parent's consolidated financial statements, based on the parent's date of transition to IFRSs; or

b. the carrying amounts required by IFRS 1, based on the subsidiary's date of transition to IFRSs.

Transactions scenarios An entity may undertake a transaction such as a material business combination or a listing of shares and need to present

IFRS financial information as a first time adopter. The financial information presented typically includes the latest reporting period plus one or more comparative periods, commonly known as the 'track record'. The financial information is usually presented on a consistent basis across all periods. Market regulations may require that the reporting entity applies the standards that will be in force at the end of the following reporting period. A good understanding of the relevant regulator's requirements is recommended.

The date of transition is the opening day of the earliest comparative period presented. The new standards might then be adopted at a much earlier date than would be applicable for an existing reporter. For example, a three year track record ending in December 2018 might apply IFRS 15 from January 2016, two years earlier than would be required under the modified retrospective method.

If there are any new standards that are not effective in the track record period then, similar to an existing IFRS reporter, the reporting entity can choose to apply them in the future. The entity should include relevant IAS 8 disclosures concerning the impact that the new standards will have when applied.

These differences can be summarised as follows:


《国际财务报告准则第16号—租赁》的影响

于2019年1月1日或以后开始的年度期间生效

的IFRS 16，允许主体要么完全追溯采用，要

么采用与IFRS 15类似的“简易过渡法”。简

易过渡方法不适用于首次采用者。

IFRS 1要求首次采用者在应用IFRS 16时，采

用完全追溯法。若首次采用者为承租人，其

可以采用“简易法”中适用于现有国际财务

报告准则报表编制主体的一些过渡豁免。例

如，承租人可以采用以其在国际财务报告准

则过渡日的增量借款利率折现的剩余租赁付

款额的现值来计量租赁负债。

使用权资产可以视同始终应用IFRS 16但在

过渡日采用承租人增量借款利率折现的方式

计量，或者按照租赁负债减去预付的或已计

提的租赁付款金额后的同等金额计量。选择

使用这些简易法的承租人，应在过渡日按照

IAS 36测试使用权资产是否发生减值。

但是，首次采用者必须在租赁合同生效日或

者国际财务报告准则过渡日，重新评估所有

租赁合同，并且需要重述比较信息。

《国际财务报告准则第17号—保险合同》的影响

IFRS 17适用于2021年1月1日或之后开始的

年度期间，并允许已采用IFRS 15和IFRS 9的

主体提前采用。主体应当完全追溯采用IFRS

17，除非这样做不切实可行。

IFRS 17必须完全追溯适用。IFRS 1中体现

了IFRS 17的附录C中列明的过渡指引。

子公司（包括剥离主体）在母公司之后向国际财务报告准则过渡

针对子公司采纳国际财务报告准则的时间

晚于以其母公司（或对其具有重大影响或对

其具有共同控制权的主体）为首的集团的情

况，IFRS 1第D16段提供了两种选择。该子公

司可以采用以下方式之一计量其资产及负债：

a. 以母公司国际财务报告准则过渡日纳入

母公司合并财务报表的账面金额计量；

或者

b. 按照IFRS 1要求以该子公司国际财务报

告准则过渡日账面金额计量。

交易情景

进行了诸如重大业务合并或股票上市等交

易的主体可能需要作为首次采用者列报国

际财务报告准则财务信息。

列报的财务信息一般包括最近一个报告期

间以及一个或多个比较期间的信息，通常

称为“过往记录”。一般而言，财务信息在

所有期间的列报方式应当保持一致。报告

主体可能需要根据市场规定，采用将于下

一个报告期间结束时生效的准则。因此建

议主体充分了解相关的监管要求。

过渡日即为所列报的最早一个比较期间的

起始日。新准则的采用日可以远远早于现有

报告主体的采用日。例如，截至2018年12

月结束的三年业绩记录期可以从2016年1

月起应用国际财务报告准则第15号，这比

修正追溯采用法要求的时间早两年。

如果业绩记录期内存在尚未生效的新准

则，那么报告主体可以与现有的国际财务报

告准则报告主体一样，选择在将来采用上

述新准则。该主体应将采用新准则时将产

生的影响根据国际会计准则第8号的要求予

以披露。

上述差异总结如下：


Existing IFRS reporter or subsidiaries choosing to apply IFRS 1 para D16(a)

(References are to relevant new standard)

First time adopter or subsidiaries choosing to apply IFRS 1 para D16(b)

(References are to IFRS 1 unless stated)

IFRS 9, 'Financial instruments'

Short term relief from applying IFRS 9 prior to 1 Jan 2019

N/a Yes-E1/E2 Adjustments to align to IFRS 9 are reflected in the period of adoption

IAS 39 hedge accounting may be use Yes-7.2.21 No

IFRS 9 hedge accounting may be used Yes-7.2.21 Yes-B4/B6

IFRS 15, Revenue from contracts with customers

Fully retrospective adoption Yes-C3(a); C5 Yes-D34

'Simplified transition method'

Retrospective with cumulative effect recognised on date of initial application

Yes-C3(b); C5(c) No

IFRS 16, 'Leases'

Fully retrospective adoption or

'Simplified approach' Retrospective with cumulative effect recognised on date of initial application

Yes-C5(a)

Yes-C5(b)

Yes-para 13

No

No need to re-assess whether a contract contains a lease

Yes-C3 No

Assess whether a contract contains a lease at inception

Yes, ignore C3 and apply IFRS 16 para 9 Yes, ignore D9 and apply IFRS 16 para 9

Assess whether a contract contains a lease on date of transition to IFRS

N/a Yes. apply D9 and ignore IFRS 16 para 9

Lease liabilities discounted at incremental borrowing rate

If apply fully retrospective: at the date of inception para 26

if apply simplified approach: at the date of initial application C8(a)

At the date of inception Ignore D9B(a), apply IFRS 16 para 26

or

at the date of transition to IFRS D9B(a)

Apply IAS 36 impairment to right of use assets Yes if apply fully retrospective. para 33

Optional if apply simplified approach C8(c); C10(b)

Yes-D9B(c)

Apply IAS 37 onerous contracts instead of IAS 36

No if apply fully retrospective. Para 33

Optional if apply simplified approach C8(c); C10(b)

No

IFRS 17, 'Insurance contracts'

Retrospective application Transition is the same -fully retrospective (unless impracticable)


现有国际财务报告准则报告主体或选择采用IFRS 1第D16(a)段的子公司

(参考相关新准则)

首次采用者或选择采用IFRS 1第D16(b)段的子公司

(如未特别指出，参考IFRS 1)

《国际财务报告准则第9号—金融工具》

对2019年1月1日前采用IFRS 9的短期豁免不适用是 — E1/E2

根据IFRS 9所作的调整在采用期间反映。

可能采用国际会计准则第39号中的套期会计是 — 7.2.21 否

可能采用国际财务报告准则第9号中的套期会计是 — 7.2.21 是 — B4/B6

《国际财务报告准则第15号—与客户之间的合同产生的收入》

完全追溯采用是 — C3(a)；C5 是 — D34

“简易过渡法”

追溯采用且累积影响在初始采用日确认

是 — C3(b)；C5(c) 否

《国际财务报告准则第16号—租赁》

完全追溯采用或

“简易方法”

追溯采用且累积影响在初始采用日确认

是 — C5(a)

是 — C5(b)

是 — 第13段

否

无需重估合同中是否包含租赁是 — C3 否

评估合同生效时是否包含租赁是，忽略C3，采用IFRS 16第9段是，忽略D9，采用IFRS 16第9段

评估国际财务报告准则过渡日当天合同是否包含租赁

不适用是，采用D9，忽略IFRS 16第9段

按照增量借款利率折现的租赁负债若是采用完全追溯法：开始日第26段

若是采用简易方法：初始采用日C8(a)

开始日忽略D9B(a)，采用IFRS 16第26段或

国际财务报告准则过渡日 D9B(a)

对使用权资产应用IAS 36的减值规定如果完全追溯采用，则应参考第33段

如果采用简易方法，则可选择参考

C8(c); C10(b)

是 — D9B(c)

应用IAS 37关于亏损合同的规定，而不采用IAS 36 如果完全追溯采用，则不参考第33段

如果采用简易方法，则可选择参考C8(c); C10(b)

否

《国际财务报告准则第17号—保险合同》

追溯采用过渡方式一样 — 完全追溯采用（除非不切实可行）


Standard/Interpretation Amendment Effective date

Amendment to IFRS 1, ‘First time adoption of IFRS’.

This amendment deletes the short-term exemptions covering transition provisions of IFRS 7, IAS 19, and IFRS 10. These transition provisions were available to entities for passed reporting periods and are therefore no longer applicable.

Annual periods starting on or after 1 January 2018.

IAS 28, ‘Investments in associates and joint ventures’.

IAS 28 allows venture capital organisations, mutual funds, unit trusts and similar entities to elect measuring their investments in associates or joint ventures at fair value through profit or loss (FVTPL). The Board clarified that this election should be made separately for each associate or joint venture at initial recognition.

Should be applied retrospectively for annual periods beginning on or after 1 January 2018.

Effective date

See final column in table below.

Annual improvements 2014-2016 cycle


2014-2016年年度改进项目

准则/解释修改生效日期

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

该修改删除了IFRS 7、IAS 19及IFRS 10过渡条款涉及的短期豁免。相关过渡条款适用于主体的过往报

告期间，因此不再继续适用。

于2018年1月1日或以后开始的年度期间。

《国际会计准则第28号—对联营和合营的投资》

IAS 28允许风险资本组织、共同基金、信托公司及类似主体选择以公允价值计量且其变动计入损益（“FVTPL”）的方式对联营投资或合营投资进行计量。理事会澄清，该选择应当分别针对每项联营投资

或合营投资在初始确认时做出。

应于2018年1月1日或以后开始的年度期间追溯适用。

生效日期

请参见下表最后一列。


Standard/Interpretation Amendment Effective date

IFRS 3, 'Business combinations' The amendments clarify that obtaining control of a business that is a joint operation, is a business combination achieved in stages. The acquirer should re-measure its previously held interest in the joint operation at fair value at the acquisition date.

Annual periods beginning on or after 1 January 2019. Earlier application is permitted.

IFRS 11, 'Joint arrangements' The amendments clarify that the party obtaining joint control of a business that is a joint operation should not re-measure its previously held interest in the joint operation.


IAS 12, 'Income taxes' The amendment clarifies that the income tax consequences of dividends on financial instruments classified as equity should be recognised according to where the past transactions or events that generated distributable profits were recognised. These requirements apply to all income tax consequences of dividends.

Previously, it was unclear whether the income tax consequences of dividends should be recognised in profit or loss, or in equity, and the scope of the existing guidance was ambiguous.


IAS 23, 'Borrowing costs The amendments clarify that if a specific borrowing remains outstanding after the related qualifying asset is ready for its intended use or sale, it becomes part of general borrowings.

Prospectively for borrowing costs incurred on or after the beginning of annual periods beginning on or after 1 January 2019. Earlier application is permitted.

Annual improvements 2015-2017 cycle

Effective date

See final column in table below.


准则/解释修改生效日期

《国际财务报告准则第3号—业务合并》

该等修改澄清，取得对共同经营业务的控制权是分

阶段实现的业务合并。购买方应在购买日按公允价

值重新计量以前持有的共同经营业务中的权益。

适用于起始日在2019年1月1日或以后开始的年度期间。允许提前采

用。

《国际财务报告准则第11号—合营安排》

该等修订澄清，取得对共同经营业务共同控制权的

一方不应重新计量其先前于共同经营业务中持有的

权益。

适用于起始日在2019年1月1日或以后开始的年度期间。允许提前

采用。

《国际会计准则第12号—所得税》

该修改澄清，划分为权益的金融工具产生的股利相

关的所得税影响，应根据过去产生可分配利润的交

易或事项的确认方式予以确认。这些要求适用于股

利相关的所有所得税影响。

此前，股利相关的所得税影响应当计入损益还是权益

尚不明确，且现有的指引对其范围的规定比较模糊。

适用于起始日在2019年1月1日或以后开始的年度期间。允许提前

采用。

《国际会计准则第23号—借款费用》

该修改澄清，如果相关合资格资产准备达到其预

定可使用状态或可销售状态后，有关专项借款尚

未偿还，应将该专项借款作为一般借款处理。

2019年1月1日或以后开始的年度期间内或之后发生的借款费用可

采用未来适用法。允许提前采用。

2015-2017年年度改进项目

生效日期

请参见下表最后一列。


IFRIC 22

Foreign currency transactions and advance consideration

Effective date


IssueThis interpretation considers how to determine the date of the transaction when applying the standard on foreign currency transactions, IAS 21. The Interpretation applies where an entity either pays or receives consideration in advance for foreign currency-denominated contracts.

The date of the transaction determines the exchange rate to be used on initial recognition of the related asset, expense or income. The issue arises because IAS 21 requires an entity to use the exchange rate at the ‘date of the transaction’, which is defined as the date when the transaction first qualifies for recognition. The question therefore is whether the date of the transaction is the date when the asset, expense or income is initially recognised, or the earlier date on which the advance consideration is paid or received, resulting in recognition of a prepayment or deferred income.

The Interpretation provides guidance for when a single payment/receipt is made, as well as for situations where multiple payments/receipts are made. The guidance aims to reduce diversity in practice.

Key provisionsSingle payment/receiptThe Interpretation states that the date of the transaction, for the purpose of determining the exchange rate to use on initial recognition of the related item, should be the date on which an entity initially recognises the non-monetary asset or liability arising from the advance consideration.

Example - Single upfront paymentSupplier enters into a contract with a customer on 1 January 20x1 and receives the full consideration of CU50 on this date. The goods are delivered and revenue is recognised on 31 March 20x1.

The Interpretation requires that:

• Supplier will recognise a non-monetary contract liability, translating CU50 at the exchange rate on 1 January 20x1.

• Supplier will recognise revenue at 31 March 20x1 (that is, the date on which the goods are transferred to the customer). Supplier will derecognise the non-monetary contract liability. Revenue will be recognised at the same amount in functional currency, using the exchange rate at the date of the transaction, which is 1 January 20x1. In this case, the amount of revenue is the same as the amount of the non-monetary contract liability derecognised.

Multiple receipts/paymentsThe Interpretation states that, if there are multiple payments or receipts in advance of recognising the related item, the entity should determine the date of the transaction for each payment or receipt.

The illustrative examples accompanying the Interpretation provide guidance on multiple receipts/payments when:

• revenue is recognised at a single point in time;

• services are purchased over a period of time; and

• revenue is recognised at multiple points in time.


外币交易和预付/预收对价

国际财务报告解释公告第22号

生效日期


提前采用。

问题本项解释公告考虑在适用外币交易准

则（国际会计准则第21号）时如何确定交易

日期。该解释公告适用于涉及主体预付或

预收对价的外币合同。

交易日期决定了初始确认相关资产、费用或

收入时所用的汇率。这一问题源自国际会计

准则第21号关于主体必须使用“交易日”汇

率的要求，交易日的定义是交易首次符合确

认条件的日期。因此，关键问题是，交易日

是否是资产、费用或收入的初始确认日，还

是预付款或递延收入确认的支付或收取预

付对价的更早日期。

该解释公告为单笔付款 /收款和多笔付

款/收款均提供了指引，以便减少实务操作

中的不一致。

主要条款

单项付款/收款

解释公告规定，为确定用于相关项目初始确

认的汇率，交易日应为主体初始确认预付/

预收对价产生的非货币资产或负债的日期。

示例—单笔预付款

某供应商与客户于20x1年1月1日订立一项合

同，并于当日收到全部对价50元。供应商于

20x1年3月31日交付商品并确认相关收入。

该解释公告规定：

• 供应商应确认一项非货币性合同负

债，并按照20x1年1月1日的汇率对50元

进行折算。

• 供应商应于20x1年3月31日（向客户转

让商品当日）确认收入。同时，供应商

应终止确认上述非货币合同负债，并以

功能货币确认相同金额的收入，按交易

日（20x1年1月1日）汇率进行折算。在此

情况下，确认的收入金额应等于终止确

认的非货币合同负债金额。

多笔收款/付款

该解释公告规定，若在确认相关项目前存

在多笔付款或收款，则主体应分别针对每

笔付款或收款确定交易日。

解释公告中的示例针对多笔收款/付款提供

指引，适用下列情形：

• 于单个时点确认收入；

• 在一段时间内购买服务；及

• 分多个时点确认收入。


Example - Revenue recognised at a single point in time with multiple paymentsSupplier enters into a contract with a customer on 1 January 20x1 to deliver goods in exchange for total consideration of CU50 and receives an upfront payment of CU20 on this date. The goods are delivered and revenue is recognised on 31 March 20x1. CU30 is received on 1 April 20x1 in full and final settlement of the purchase consideration.

The Interpretation requires that:

• Supplier will recognise a non-monetary contract liability, translating CU20 at the exchange rate on 1 January 20x1.

• Supplier will recognise revenue at 31 March 20x1 (that is, the date on which it transfers the goods to the customer).

• On 31 March 20x1, Supplier will:

– derecognise the non-monetary contract liability of CU20 and recognise CU20 of revenue using the same exchange rate (that is, the exchange rate at 1 January 20x1); and

– recognise revenue and a receivable for the remaining CU30, using the exchange rate on 31 March 20x1.

• The receivable of CU30 is a monetary item, so it should be translated using the closing rate until the receivable is settled.

ImpactThis Interpretation will impact all entities that enter into foreign currency transactions for which consideration is paid or received in advance. The most significant impact is expected for entities that enter into long-term crossborder/foreign currency contracts, with significant upfront payments. Such arrangements are common in the construction industry and will impact both the supplier and their customers (for example, shipping and airlines).

Effective date and transitionThe amendment is effective for annual periods beginning on or after 1 January 2018. Earlier application is permitted. Entities can choose to apply the Interpretation:

• retrospectively for each period presented;

• prospectively to items in scope that are initially recognised on or after the beginning of the reporting period in which the Interpretation is first applied; or

• prospectively from the beginning of a prior reporting period presented as comparative information.


示例—于单一时点针对多笔付款确认收入

某供应商与客户于20x1年1月1日订立一项

总对价为50元的商品交付合同，并于当日收

到20元的预付款。供应商于20x1年3月31日

交付商品并确认相关收入。随后于20x1年4

月1日收到所有剩余对价30元。

该解释公告规定：

• 供应商应确认一项非货币性合同负债，

并按照20x1年1月1日的汇率对20元进

行折算。

• 供应商应于20x1年3月31日（即其向客户

转移商品的日期）确认收入。

• 于20x1年3月31日，供应商将：

– 终止确认非货币性合同负债20元，并

按相同的汇率（即20x1年1月1日的汇

率）确认20元收入；及

– 针对30元的未付尾款确认收入和应

收款，并按20x1年3月31日的汇率进

行折算。

• 30元的应收款为一项货币项目，因此在

付清之前应按期末汇率进行折算。

影响

该解释公告将对从事涉及预付或预收对价

外币交易的所有主体产生影响。预计订立涉

及大笔预付款的长期跨境/外币合同的主体

所受影响最大。该等合同在建筑行业中较

为普遍，供应商及客户（例如航运公司及航

空公司）均将受影响。

生效日期及过渡期

该修改将于2018年1月1日或以后开始的年

度期间生效，并允许提前采用。主体在应用

该解释公告时可选择：

• 对每个列报期间追溯适用；

• 对在首次采用解释公告的报告期期初或

之后初始确认的、属于范围内的项目未

来适用；或

• 作为比较信息列报的的上一报告期期初

开始未来适用。


IFRIC 23

Uncertainty over income tax

IssueThis interpretation clarifies how the recognition and measurement requirements of IAS 12 'Income taxes', are applied where there is uncertainty over income tax treatments.

Impact When does the Interpretation apply?

The IFRS IC had clarified previously that IAS 12, not IAS 37 'Provisions, contingent liabilities and contingent assets', applies to accounting for uncertain income tax treatments. IFRIC 23 explains how to recognise and measure deferred and current income tax assets and liabilities where there is uncertainty over a tax treatment.

An uncertain tax treatment is any tax treatment applied by an entity where there is uncertainty over whether that treatment will be accepted by the tax authority. For example, a decision to claim a deduction for a specific expense or not to include a specific item of income in a tax return is an uncertain tax treatment if its acceptability is uncertain under tax

law. IFRIC 23 applies to all aspects of income tax accounting where there is an uncertainty regarding the treatment of an item, including taxable profit or loss, the tax bases of assets and liabilities, tax losses and credits and tax rates.

What is the unit of account? Each uncertain tax treatment is considered separately or together as a group, depending on which approach better predicts the resolution of the uncertainty. The factors that an entity might consider to make this determination include:

1. how it prepares and supports the tax treatment; and

2. the approach that it expects the tax authority i.e. take during an examination.

What should an entity assume about the examination of tax treatments by taxation authorities?

An entity is required to assume that a tax authority with the right to examine and challenge tax treatments will examine those treatments and have full knowledge of all related information. Detection risk is not considered in the recognition and measurement of uncertain tax treatments.

When should an entity account for any uncertain tax treatments?

If an entity concludes that it is probable that the tax authority will accept an uncertain tax treatment that has been taken or is expected to be taken on a tax return, it should determine its accounting for income taxes consistently with that tax treatment. If an entity concludes that it is not probable that the treatment will be accepted, it should reflect the effect of the uncertainty in its income tax accounting in the period in which that determination is made (for example, by recognising an additional tax liability or applying a higher tax rate).

Effective date

Annual periods beginning on or a after 1 January 2019.


所得税处理的不确定性

国际财务报告解释公告第23号

生效日期

起始日在2019年1月1日或以后的年度期间。

问题该解释公告澄清了，当所得税处理具有不

确定性时，应如何应用《国际会计准则第12

号—所得税》的确认和计量要求。

影响

什么时候适用该解释公告？

国际财务报告准则解释委员会此前澄清，具

有不确定性的所得税处理应当适用IAS 12，

而不是《国际会计准则第37号—准备、或

有事项和或有资产》。IFRIC 23解释了在税

务处理存在不确定性的情况下，如何确认和

计量递延及当期所得税资产和负债。

具有不确定性的税务处理是指主体应用的

任何税务处理方法是否将被税务机关接受

存在不确定性。例如，主体在决定纳税申报

单中抵扣某项特定费用或不包含某个特定收

入项目时，如果根据税法规定无法确定这是

否被税务机关接受，则属于具有不确定性的

税务处理。

IFRIC 23适用于包括应税所得额或损失、资

产和负债的计税基础、税务亏损及税款抵免

和税率等项目在内具有不确定性的所得税会

计的各个方面。

记账单位是什么？

每个具有不确定性的税务处理可以单独考

虑，或者作为一个组合考虑，这要视哪种

方法能够更好地预测对不确定性的消除情

况。主体在决定记账单位时可能考虑的因

素包括：

1. 如何准备并支持税务处理；及

2. 税务机关对主体实施检查时所采取方法

的预期。

对于税务机关检查主体的税务处理，主体应当持有何种假设？

主体应假设，有权对主体的税务处理实施检

查并提出质疑的税务机关将会审查这些处

理并充分了解所有相关信息。主体在确认和

计量具有不确定性的税务处理时不得考虑

检查风险。

主体应当在什么时候对具有不确定性的税务进行会计处理？

如果主体认为税务机关很可能会接受其纳

税申报单上已采取或预期采取的具有不确

定性的税务处理，则主体确定的所得税会

计处理应当与这项处理一致。如果主体认

为该处理不会得到税务机关的认可，则应

在得出这一结论的期间内反映所得税会计

处理不确定性的影响（例如，通过确认额外

的税金负债或适用更高的税率）。


How is the effect of uncertainty recognised?The entity should measure the impact of the uncertainty using the method that best predicts the resolution of the uncertainty (that is, the entity should use either the most likely amount method or the expected value method when measuring an uncertainty).

The most likely amount method might be appropriate if the possible outcomes are binary or are concentrated on one value. The expected value method might be appropriate if there is a range of possible outcomes that are neither binary nor concentrated on one value. Some uncertainties affect both current and deferred taxes (for example, an uncertainty over the year in which an expense is deductible). IFRIC 23 requires consistent judgements and estimates to be applied to current and deferred taxes.

What about changes in circumstances?The judgements and estimates made to recognise and measure the effect of uncertain tax treatments are reassessed whenever circumstances change or when there is new information that affects those judgements. New information might include actions by the tax authority, evidence that the tax authority has taken a particular position in connection with a similar item, or the expiry of the tax authority’s right to examine a particular tax treatment. IFRIC 23 states specifically that the absence of any comment from the tax authority is unlikely to be, in isolation, a change in circumstances or new information that would lead to a change in estimate.

What about the disclosures?There are no new disclosure requirements in IFRIC 23. However, entities are reminded of the need to disclose, in accordance with IAS 1, the judgements and estimates made in determining the uncertain tax treatment.

Effective date and transitionThe Interpretation is effective for annual periods beginning on or after 1 January 2019. Earlier application is permitted. An entity can, on initial application, elect to apply this Interpretation either:

1. retrospectively applying IAS 8, if possible without the use of hindsight; or

2. retrospectively, with the cumulative effect of initially applying the Interpretation recognised at the date of initial application as an adjustment to the opening balance of retained earnings (or other component of equity, as appropriate).

InsightIFRIC 23 provides a framework to consider, recognise and measure the accounting impact of tax uncertainties. The Interpretation provides specific guidance in several areas where previously IAS 12 was silent. For example, the Interpretation specifies how to determine the unit of account and the recognition and measurement guidance to be applied to that unit. There is no specific guidance in IAS 12, and entities today might be using different models to determine the unit of account and measure the consequences of tax uncertainties. The Interpretation also explains when to reconsider the accounting for a tax uncertainty, and it states specifically that the absence of comment from the tax authority is unlikely, in isolation, to trigger a reassessment.

Most entities will have developed a model to account for tax uncertainties in the absence of specific guidance in IAS 12. These models might, in some circumstances, be inconsistent with IFRIC 23 and the impact on tax accounting could be material. Management should assess the existing models against the specific guidance in the Interpretation and consider the impact on income tax accounting.


如何确认不确定性的影响？

主体应当使用消除不确定性的的最佳预测方

法来计量不确定性的影响（即，主体在计量

不确定性时，可采用最可能金额法，或预期

价值法）。

如果可能的结果是“非此即彼”或者集中

在一个数值，则最可能金额法可能适用。如

果存在一系列可能的结果且这些结果既不

是“非此即彼”，也不集中在一个数值上，

那么预期价值法可能是适合的。一些不确定

性同时影响着当期及递延所得税（例如，本

年内的一项不确定性是一项可以抵扣的费

用）。IFRIC 23要求当期及递延所得税适用

一致的判断及估计。

如果情况发生变化怎么办？

为确认和计量具有不确定性的税务处理所

作出的判断和估计在情况发生变化或出现影

响这些判断的新信息时应当重新评估。此类

新信息可能包括税务机关采取的行动、税务

机关针对类似项目采取特定立场的证据，或

者税务机关对特定税务处理实施审查的权

利到期。IFRIC 23明确规定，税务机关未予

置评本身不大可能属于情况发生变更或者导

致估计变更的新信息。

是否引入新的披露要求？

IFRIC 23并不包含新的披露要求。然而，主

体需要根据IAS 1披露对具有不确定性的税

务处理所作的判断和估计。

生效日期及过渡期

该项解释公告自2019年1月1日或以后开始

的年度期间生效，允许提前采用。首次采用

的主体可以选择按照以下任一方法运用该

解释公告：

1. 追溯适用IAS 8，如果可以不使用“后见

之明”；或

2. 追溯适用该解释公告，且初始运用该解

释公告的累计影响在初始采用日作为留

存收益的期初余额（或如适用，权益的

其他组成部分）调整。

洞察IFRIC 23为考虑、确认和计量税务不确定性

的会计影响提供了一个框架。该解释公告针

对此前IAS 12未涵盖的一些方面提供了专门

的指引。例如，该解释公告规定了如何确定

记账单位，以及该记账单位适用的确认和计

量指引。由于IAS 12中没有具体指引，目前主

体可能采用不同的模型来确定记账单位，以

及计量所得税会计处理不确定性的影响。该

解释公告还解释了什么时候需要重新考虑具

有不确定性的所得税会计，并且明确指出，

税务机关未予置评本身不大可能导致需要重

新评估。

在IAS 12缺乏具体指引的情况下，大多数主

体将开发相关模型来对具有不确定性的所

得税进行会计处理。在某些情况下，这些模

型可能会与IFRIC 23冲突，其对所得税会计

的影响可能较为重大。管理层应根据该解释

公告中的具体指引对现有模型进行评估，并

考虑其对所得税会计的影响。


Acknowledgements致谢

Baolang Chen | 陈保郎Accounting Consulting ServicesPartner会计专业咨询服务合伙人

Dorothy Leung | 梁少宝Accounting Consulting Services Director会计专业咨询服务总监

Yuhui Sun | 孙宇辉Accounting Consulting Services Director 会计专业咨询服务总监

Lisa Zhang | 张宇晖Accounting Consulting Services Director 会计专业咨询服务总监

Yinan Lu | 卢翊楠Accounting Consulting Services Senior Manager会计专业咨询服务高级经理

Li Chen | 陈立Accounting Consulting Services Senior Manager会计专业咨询服务高级经理

Mercury Ye | 叶子Accounting Consulting Services Manager会计专业咨询服务经理

Amelia Chen | 陈娜Accounting Consulting ServicesSenior Manager会计专业咨询服务高级经理

Steven Sun | 孙斌Accounting Consulting ServicesSenior Manager会计专业咨询服务高级经理

Kyle Chen | 陈恺Accounting Consulting ServicesManager会计专业咨询服务经理

Sepcial thanks to the following individuals for their contributions to the 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。


PwC assurance services contacts联系普华永道审计业务部

Beijing | 北京梁伟坚 Thomas Leung+86 (10) 6533 [email protected]

Chengdu | 成都黄锦龙 Bob Huang+86 (28) 6287 [email protected]

Chongqing | 重庆李松波 Bobby Lee+86 (23) 6393 [email protected]

Dalian | 大连关兆文 Dorman Kwan+86 (411) 8379 [email protected]

Guangzhou | 广州张展豪 A1bert Cheung+86 (755) 8261 [email protected]

Hangzhou | 杭州潘振翔 Steve Pan+86 (21) 2323 [email protected]

Hong Kong | 香港蔡楚清 Humphrey Choi+86 (852) 2289 [email protected]

Macau | 澳门张佩萍 Grace Cheung+86 (853) 8799 [email protected]

Nanjing | 南京钱进 Jevens Qian+86 (25) 6608 [email protected]

Qingdao | 青岛张国俊 Kevin Zhang+86 (532) 8089 [email protected]

Shanghai | 上海李丹 Danie Li+86 (21) 2323 [email protected]

Shenzhen | 深圳张展豪 Albert Cheung+86 (755) 8261 [email protected]

Suzhou | 苏州汪超 Arthur Wang+86 (512) 6273 [email protected]

Tianjin | 天津郑广安 Kwong On Cheng+86 (22) 2318 [email protected]

Wuhan | 武汉庄浩 Alex Zhuang+86 (27) 5974 [email protected]

Xi’an | 西安叶骏 Joe Ye+86 (29) 8720 [email protected]

Yvonne Kam | 金以文+86 (21) 2323 [email protected]

Baolang Chen | 陈保郎+86 (21) 2323 [email protected]

Shelley So | 苏虹+852 2289 [email protected]

Ian Farrar | 方毅贤+852 2289 [email protected]

Samying Huie | 许心莹

+86 (10) 6533 [email protected]

Tracy Chen | 陈燕华+86 (21) 2323 [email protected]

Gabriel Chan | 陈显基+852 2289 [email protected]

Dora Cheung | 张慧晞+86 (10) 6533 [email protected]

Jie Shen | 沈洁+86 (21) 2323 [email protected]

James Tam | 谭文杰+852 2289 [email protected]

Dilys Cheng | 郑金凤+852 2289 [email protected]

Nigel Dealy | 戴奈尔+852 2289 [email protected]

Elza Yuen | 阮慧瑶+852 2289 [email protected]

Dorothy Leung | 梁少宝+852 2289 [email protected]

Yuhui Sun | 孙宇辉+86 (10) 6533 [email protected]

Vivian Lai | 赖婉莹+852 2289 [email protected]

Kun Tang | 唐昆+86 (10) 6533 [email protected]

Lisa Zhang | 张宇晖+852 2289 [email protected]

Shelly IP | 叶美致+852 2289 [email protected]

PwC accounting consulting services contacts联系普华永道会计咨询服务


Contacts联系我们

Hong Kong22/F, Prince’s BuildingCentral, Hong KongTel: +852 2289 8888

Beijing26/F, Office Tower ABeijing Fortune Plaza7 Dongsanhuan Zhong RoadChaoyang DistrictBeijing 100020, PRCTel: +86 (10) 6533 8888

Shanghai11/F, PwC Center2 Corporate Avenue202 Hu Bin RoadHuangpu DistrictShanghai 200021, PRCTel: +86 (21) 2323 8888

ChangshaUnit 1918, 19/F, Tower 2 HC International Plaza No. 109, Furong Road Middle Section 1, Kaifu District Changsha 410008, PRCTel: +86 (731) 8633 7000

ChengduUnit 04, 26/F Tower 1 Raffles City Chengdu No. 3, Section 4 South Renmin Road Wuhou District Chengdu 610041, PRCTel: +86 (28) 6291 2188

ChongqingRoom 1905, 19/F Chongqing Metropolitan Oriental Plaza 68 Zou Rong RoadChongqing 400010, PRCTel: +86 (23) 6393 7888

Dalian8/F, Senmao Building147 Zhongshan RoadXigang DistrictDalian 116011, PRCTel: +86 (411) 8379 1888

Guangzhou18/F, PricewaterhouseCoopersCenter, 10 Zhujiang Xi RoadPearl River New CityTianhe DistrictGuangzhou 510623, PRCTel: +86 (20) 3819 2000

HangzhouRoom 3205, Canhigh Center 208 Huancheng Road North Xiacheng District Hangzhou 310006, PRC Tel: +86 (571) 2807 6388

Hefei Unit 4306, Block B, China Resources Building, 111 Qianshan Road, Hefei 230022, PRC Tel: +86 (551) 6488 4688

JinanRoom 1801 China Overseas Plaza No.6636 2nd Ring South Road Shizhong District Jinan 250002, PRCTel: +86 (531) 6879 4988

Kunming Unit 1703, China Merchants Bank Tower, 1 Chongren Street, Wuhua District, Kunming 650021, PRC Tel: +86 (871) 6553 5988

Macau29/F, Bank of China Building323 Avenida Doutor MarioSoares, MacauTel: +853 8799 5111

NanjingRoom 12A01, South TowerJinmao Plaza 201 Zhongyang Road Gulou District Nanjing 210009, PRCTel: +86 (25) 6608 6288

NingboRoom 1203, Tower ENingbo International Financial Center 268 Min An Road EastJiangdong DistrictNingbo 315040, PRCTel: +86 (574) 8187 1788

Qingdao37/F, Tower One HNA IMC Center234 Yanan Third RoadShinan DistrictQingdao 266071, PRCTel: +86 (532) 8089 1888

ShenyangRoom 705, 7/FEnterprise Square Tower ANo.121 Qingnian Avenue,Shenhe DistrictShenyang 110013, PRCTel: +86 (24) 2332 1888

Shenzhen34/F, Tower A, Kingkey1005016 Shennan East RoadLuohu DistrictShenzhen 518001, PRCTel: +86 (755) 8261 8888

Singapore8 Cross Street #17-00PWC BuildingSingapore 048424Tel: +65 6236 3388

SuzhouUnit 02, 42/F West TowerTrirun Fortune Plaza9 Suzhou Avenue WestSuzhou Industrial ParkSuzhou 215021, PRCTel: +86 (512) 6273 1888

Taiwan 27/F, International Trade Building 333 Keelung Road Section 1, Taipei 110 Taiwan Tel: +886 (2) 2729 6666

Tianjin36/F, The Exchange, Tower Two189 Nanjing RoadHeping DistrictTianjin 300051, PRCTel: +86 (22) 2318 3333

WuhanUnit 04, 41/F Wuhan Wanda Center96 Linjiang AvenueJiyuqiao, Wuchang DistrictWuhan 430060, PRCTel: +86 (27) 5974 5818

XiamenUnit E, 10/F International Plaza8 Lujiang RoadSiming DistrictXiamen 361001, PRCTel: +86 (592) 210 7888

Xi’an7/F, D Block, Chang’an Metropolis Center88 Nanguan StreetXi’an 710068, PRCTel: +86 (29) 8469 2688

Zhengzhou Unit 15A12, Tower 8 Kineer Center North 51 Jinshui East Road Zhengdong New District Zhengzhou 450046, PRC Tel: +86 (371) 6197 6901

For further help, please contact:如需更多帮助，请联系：


香港香港中环太子大厦22楼电话：+852 2289 8888

北京中国北京市朝阳区东三环中路7号北京财富中心写字楼A座26楼邮编100020电话：+86 (10) 6533 8888

上海中国上海市黄浦区湖滨路202号企业天地2号楼普华永道中心11楼邮编200021电话：+86 (21) 2323 8888

长沙

中国长沙市开福区芙蓉中路一段109号华创国际广场2号栋19楼1918室邮政编码 410008电话：+86 (731) 8633 7000

成都中国成都市武侯区人民南路四段3号成都来福士广场塔1栋26楼04室邮编 610041电话：+86 (28) 6291 2188

重庆中国重庆市渝中区邹容路68号重庆大都会东方广场19楼1905室邮编400010电话：+86 (23) 6393 7888

大连中国大连市西岗区中山路147号森茂大厦8楼邮编116011电话：+86 (411) 8379 1888

广州中国广州市天河区珠江新城珠江西路10号普华永道中心18楼邮编510623电话：+86 (20) 3819 2000

杭州中国杭州市下城区环城北路208坤和中心3205室邮编310006电话：+86 (571) 2807 6388

合肥中国合肥市蜀山区潜山路111号华润大厦B座4306室邮编：230022 电话：+86 (551) 6488 4688

济南

中国济南市市中区二环南路6636号中海广场1801室邮编250002电话：+86 (531) 6879 4988

澳门澳门苏亚利斯博士大马路323号中国银行大厦29楼电话：+853 8799 5111

南京中国南京市鼓楼区中央路201号金茂广场南塔12A层01室邮编210009电话：+86 (25) 6608 6288

宁波中国宁波市江东区民安东路268号宁波国际金融服务中心E座1203室邮编315040电话：+86 (574) 8187 1788

青岛中国青岛市市南区延安三路234号海航万邦中心1号楼37楼邮编266071电话：+86 (532) 8089 1888

沈阳中国沈阳市沈河区青年大街121号企业广场A座7楼705室邮编 110013电话：+86 (24) 2332 1888

深圳中国深圳市罗湖区深南东路5016号京基100 — A座34楼邮编518001电话：+86 (755) 8261 8888

新加坡新加坡048424邮区PWC 大厦克罗士街8号17楼电话：+65 6236 3388

苏州中国苏州市苏州工业园区苏州大道西9号兆润财富中心西塔42楼02室邮编215021电话：+86 (512) 6273 1888

台湾台北市信义区110 基隆路一段333号27楼电话：+886 (2) 2729 6666

天津中国天津市和平区南京路189号津汇广场2座36楼邮编300051电话：+86 (22) 2318 3333

武汉中国武汉市武昌区积玉桥临江大道96号武汉万达中心41楼04室邮编430060电话：+86 (27) 5974 5818

厦门中国厦门市思明区鹭江道8号国际银行大厦10楼E室邮编361001电话：+86 (592) 210 7888

西安中国西安市南关正街88号长安国际中心D座7楼邮编710068电话：+86 (29) 8469 2688

郑州中国郑州市郑东新区金水东路51号楷林商务中心北区8座15A12室邮编450046 电话：+86 (371) 6197 6901

This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.本文仅为提供一般性信息之目的，不应用于替代专业咨询者提供的咨询意见。

© 2018 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.

© 2018 普华永道。版权所有。普华永道系指普华永道网络及/或普华永道网络中各自独立的成员机构。详情请进入www.pwc.com/structure。 CN-20180403-4-C1

in depth - new ifrss for 2018 - pwc... may 2018 2018年5月 english with chinese translation...

Documents