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1、June 2024 English with Chinese Translation2024年6月中英文對照In depthNew IFRS Accounting Standards for 2024 洞察2024年國際財務報告會計準則的變化1IntroductionAmended accounting standardsNew accounting standardsPwC|New IFRS Accounting Standards for 2024Contents引言修訂的會計準則新會計準則2|洞察 2024年國際財務報告會計準則的變化 普華永道目錄IntroductionSince Ma

2、y 2023 when our New IFRSs for 2023 was published,the IASB has issued the following:Amendments to IAS 7 and IFRS 7,Supplier Finance ArrangementsAmendments to IAS 21,Lack of ExchangeabilityAmendments to IFRS 9 and IFRS 7,Amendments to the Classification and Measurement of Financial InstrumentsIFRS 18

3、Presentation and Disclosure in Financial StatementsIFRS 19 Subsidiaries without Public Accountability:DisclosuresThis publication is designed to be used by preparers,users and auditors of IFRS financial statements.It includes a quick reference table of each accounting standard/amendment/interpretati

4、on categorised by the effective date and 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 mo

5、re effectively by flagging up where new processes and systems or more guidance may be needed.3PwC|New IFRS Accounting Standards for 2024引言自2023年5月我們的2023年國際財務報告準則的變化出版以來，國際會計準則理事會（IASB）發布：對國際會計準則第7號現金流量表以及國際財務報告準則第7號金融工具：披露的修訂：供應商融資安排對國際會計準則第21號匯率變動的影響的修訂：貨幣缺乏可兌換性對國際財務報告準則第9號金融工具以及國際財務報告準則第7號金融工具：披露

6、的修訂：對金融工具的分類與計量的修訂國際財務報告準則第18號財務報表列報和披露國際財務報告準則第19號非公共受托責任子公司的披露本刊可供國際財務報告準則下的財務報表編制者、使用者和審計師使用，其中包含一份按照生效日期分類的各項會計準則/修訂/解釋公告的速查表，并標明是否允許提前采用。本刊概述了會計準則變動的影響（這些影響對于某些主體而言可能是重大的），將幫助公司理解其是否將受此影響，并開始考慮如何應對。本刊將通過著重提醒哪些領域需要引入新程序和系統或更多指引，以幫助主體提高制定計劃的效率。4|洞察 2024年國際財務報告會計準則的變化 普華永道Accounting Standard/amend

7、ment/interpretationEffective dateAdoption statusPage1 January 2024Amendments to IAS 1,Presentation of financial statements,on classification of liabilities(2020 Amendments)Annual periods beginning on or after 1 January 2024Early adoption is permitted but if an entity early applies the 2020 Amendment

8、s after the issue of the 2022 Amendments,it is required to apply both these amendments at the same time7Amendments to IAS 1 Presentation of financial statements,on non-current liabilities with covenants(2022 Amendments)Annual periods beginning on or after 1 January 2024Early adoption is permitted9Am

9、endments to IFRS 16 Leases,on lease liability in a sale and leasebackAnnual periods beginning on or after 1 January 2024Early adoption is permitted11Amendments to IAS 7 Cash flow statement and IFRS 7 Financial Instruments:Disclosure,on supplier finance arrangementsAnnual periods beginning on or afte

10、r 1 January 2024Early adoption is permitted131 January 2025Amendments to IAS 21 The effects of changes in foreign exchange rates on lack of exchangeabilityAnnual periods beginning on or after 1 January 2025Early adoption is permitted171 January 2026Amendments to IFRS 9 Financial Instruments and IFRS

11、 7 Financial Instruments:Disclosures on classification and measurement of financial instrumentsAnnual periods beginning on or after 1 January 2026Early adoption is permitted211 January 2027IFRS 18 Presentation and Disclosure in Financial StatementsAnnual periods beginning on or after 1 January 2027E

12、arly adoption is permitted27IFRS 19 Subsidiaries without Public Accountability:DisclosuresEligible entities may elect to apply the new standard for reporting periods beginning on or after 1 January 2027Early adoption is permitted375PwC|New IFRS Accounting Standards for 2024會計會計準則準則/修訂修訂/解釋公告解釋公告生效日期

13、生效日期適用情況適用情況頁碼頁碼2024年年1月月1日日對國際會計準則第1號財務報表的列報關于負債的分類的修訂（2020修訂）起始日在2024年1月1日或以后的年度期間允許提前采用，但如果主體在2022修訂發布后提前采用2020修訂，則需同時采用2022修訂8對國際會計準則第1號財務報表的列報關于附有契約條件的非流動負債的修訂（2022修訂）起始日在2024年1月1日或以后的年度期間允許提前采用10對國際財務報告準則第16號租賃關于售后租回交易中的租賃負債的修訂起始日在2024年1月1日或以后的年度期間允許提前采用12對國際會計準則第7號現金流量表以及國際財務報告準則第7號金融工具：披露關于供

14、應商融資安排的修訂起始日在2024年1月1日或以后的年度期間允許提前采用142025年年1月月1日日對國際會計準則第21號匯率變動的影響關于貨幣缺乏可兌換性的修訂起始日在2025年1月1日或以后的年度期間允許提前采用182026年年1月月1日日對國際財務報告準則第9號金融工具以及國際財務報告準則第7號金融工具：披露關于金融工具的分類與計量的修訂起始日在2026年1月1日或以后的年度期間允許提前采用222027年年1月月1日日國際財務報告準則第18號財務報表列報和披露起始日在2027年1月1日或以后的年度期間允許提前采用28國際財務報告準則第19號非公共受托責任子公司的披露符合條件的子公司可以選

15、擇自2027年月日或以后開始的報告期間施行該項新準則允許提前采用386|洞察 2024年國際財務報告會計準則的變化 普華永道IssueOn 23 January 2020,the IASB issued a narrow-scope amendment to IAS 1 to clarify that liabilities are classified as either current or non-current,depending on the rights that exist at the end of the reporting period.The amendment requ

16、ires the following:Liabilities are classified as non-current if the entity has a substantive right to defer settlement for at least 12 months at the end of the reporting period.The amendment no longer refers to unconditional rights,since loans are rarely unconditional(for example,because the loan mi

17、ght contain covenants).The assessment determines whether a right exists,but it does not consider whether the entity will exercise the right.So,managements expectations do not affect classification.The right to defer only exists if the entity complies with any relevant conditions at the reporting dat

18、e.This was further amended and clarified by issue of Amendment to IAS 1 Presentation of financial statements,non-current liabilities with covenants(2022 Amendments)in October 2022(see page 13 for more details).Settlement is defined as the extinguishment of a liability with cash,other economic resour

19、ces or an entitys own equity instruments that are classified as equity.There is an exception for convertible instruments that might be converted into equity,but only for those instruments where the conversion option is classified as an equity instrument as a separate component of a compound financia

20、l instrument.ImpactThe amendment changes the guidance for the classification of liabilities as current or non-current.It could affect the classification of liabilities,particularly for entities that previously considered managements intentions to determine classification and for some liabilities tha

21、t can be converted into equity.All entities should reconsider their existing classification in the light of the amendment and determine whether any changes are required.Effective dateEffective date for this amendment was deferred to 1 January 2024.Early adoption is permitted but if an entity early a

22、pplies the 2020 Amendments after the issue of the 2022 Amendments,it is required to apply both these amendments at the same time.Amendments to IAS 1,Presentation of financial statements,classification of liabilities as current or non-current(2020 Amendments)Effective dateAnnual periods beginning on

23、or after 1 January 2024 Early adoption is permitted(see below for more detail)7PwC|New IFRS Accounting Standards for 2024對對國際會計準則第國際會計準則第1 1號號財務報表的列報財務報表的列報關于將負債分類為流動負債或非流動負債的修訂關于將負債分類為流動負債或非流動負債的修訂（20202020修訂）修訂）生效日期生效日期起始日在2024年1月1日或以后的年度期間允許提前采用（詳見下文）問題問題2020年1月23日，IASB發布了一份對IAS 1的小范圍修訂，以澄清主體應視報告

24、期末存在的權利將負債劃分為流動負債或非流動負債。該次修訂要求：如果主體在期末具有將負債的清償延期至少12個月的實質性權利，則負債應當劃分為非流動負債。由于貸款極少是無條件的（例如，貸款可能包含還款契約(covenants)），此次修訂不再提及“無條件權利”。進行評估時，主體應當確定是否存在上述權利，而不考慮主體是否將會行使這項權利。所以，管理層的預期不會影響負債的分類。主體只有在報告日遵守任何相關條件的情況下，才存在延期權。2022年10月發布的對國際會計準則第1號財務報表的列報關于附有契約條件的非流動負債的修訂（2022修訂）對此做了進一步修訂和澄清（詳見第14頁）?！扒鍍敗笔侵赣矛F金、其他

25、經濟資源或劃分為權益的主體自身權益工具消除負債。不過，就可轉換為權益的可轉換工具而言存在一項例外，該例外僅適用于轉換選擇權被歸類為權益工具并作為復合金融工具的單獨組成部分的工具。影響影響此次修訂修改了關于負債劃分為流動負債或非流動負債的指引。該次修訂可能對負債的分類產生影響，特別是對于之前在確定負債分類時曾考慮管理層意圖的主體，以及一些可轉換為權益的負債。主體應當參照此次修訂，重新考慮債務的現行分類，并確定是否需要作出改變。生效日期生效日期本修訂的生效日已遞延至2024年1月1日。主體可選擇提前采用，但如果其在2022修訂發布后提前采用2020修訂，則必須同時采用這兩項修訂。8|洞察 2024

26、年國際財務報告會計準則的變化 普華永道Effective dateAmendments to IAS 1,Presentation of financial statements,non-current liabilities with covenants(2022 Amendments)Annual periods beginning on or after 1 January 2024 Early adoption is permitted9PwC|New IFRS Accounting Standards for 2024IssueIAS 1 Presentation of financ

27、ial statements requires that,for an entity to classify a liability as non-current,the entity must have the right at the reporting date to defer settlement of the liability for at least twelve months after that date.In January 2020,the Board issued the amendments Classification of liabilities as curr

28、ent or non-current to IAS 1(2020 Amendments).The 2020 Amendments originally had an effective date for reporting periods beginning on or after 1 January 2023.The 2020 Amendments originally required that,an entity does not have the right to defer settlement of a liabilityand thus classifies the liabil

29、ity as currentwhen the entity would not have complied with covenants based on its circumstances at the reporting date,even if compliance with such covenants were tested only within twelve months after that date.However,such requirement was amended and clarified by the 2022 Amendments,and the effecti

30、ve date of 2020 Amendments was deferred to 1 January 2024 to be in line with the effective date of the 2022 Amendments.The 2022 Amendments issued in October 2022 clarify that covenants of loan arrangements which an entity must comply with only after the reporting date would not affect classification

31、 of a liability as current or non-current at the reporting date.However,those covenants that an entity is required to comply with on or before the reporting date would affect classification as current or non-current,even if the covenant is only assessed after the entitys reporting date.The 2022 Amen

32、dments also introduce additional disclosure requirements.When an entity classifies a liability arising from a loan arrangement as non-current and that liability is subject to the covenants which an entity is required to comply with within twelve months of the reporting date,the entity shall disclose

33、information in the notes that enables users of financial statements to understand the risk that the liability could become repayable within twelve months of the reporting period,including:a.the carrying amount of the liability;b.information about the covenants;c.facts and circumstances,if any,that i

34、ndicate the entity may have difficulty complying with the covenants.Such facts and circumstances could also include the fact that the entity would not have complied with the covenants based on its circumstances at the end of the reporting period.ImpactWe do not expect the 2022 Amendments to signific

35、antly change an entitys classification of liabilities as current or non-current from the current guidance.The 2022 Amendments will typically result in additional disclosure being required.However,the 2022 Amendments may result in a significant change to classification of non-current liabilities with

36、 covenants if an entity early adopted the original 2020 Amendments before the issue of the 2022 Amendments.Effective dateThe 2022 Amendments changed the effective date of the 2020 Amendments.As a result,the 2020 and 2022 Amendments are effective for annual reporting periods beginning on or after 1 J

37、anuary 2024 and should be applied retrospectively in accordance with IAS 8.As a result of aligning the effective dates,the 2022 Amendments will replace the requirements of the 2020 Amendments when they both become effective in 2024.Earlier application is permitted but if an entity early applies the

38、2020 Amendments after the issue of the 2022 Amendments,it is required to apply both these amendments at the same time.生效日期生效日期對對國際會計準則第國際會計準則第1 1號號財務報表的列報財務報表的列報關于附有契約條件的非流動負債的修訂（關于附有契約條件的非流動負債的修訂（20222022修訂）修訂）起始日在2024年1月1日或以后的年度期間允許提前采用10|洞察 2024年國際財務報告會計準則的變化 普華永道問題問題國際會計準則第1號財務報表的列報規定，主體須在報告日擁有至

39、少延期十二個月清償該項債務的權利，方能將負債分類為非流動負債。2020年1月，理事會發布了對國際會計準則第1號關于流動或非流動負債的分類的修訂（2020修訂）。該修訂原計劃于2023年1月1日或之后開始的報告期間生效。2020修訂最初規定，當主體根據其在報告日的情況無法滿足契約條件時（即使主體僅需在報告日后的十二個月內滿足此類契約條件），主體無權推遲清償債務，因此需將負債分類為流動負債。但是該規定被2022修訂進一步修訂和澄清，且其生效日被遞延至2024年1月1日，以與2022修訂的生效日保持一致。2022年10月發布的2022修訂進一步澄清，僅須在報告日后滿足的與貸款安排相關的契約條件，不影

40、響主體在報告日對此類負債進行流動或非流動分類。但是，主體須在報告日或之前滿足的契約條件會影響流動或非流動負債分類，即便契約條件于報告日后進行評估操作亦是如此。2022修訂還加入了額外的披露要求。當主體將貸款安排產生的負債分類為非流動負債，且該項負債需在報告日后十二個月內滿足某些契約條件時，主體應在附注中披露相關信息，告知財務報表使用者該項負債可能需要在報告期后十二個月內償還的風險，具體包括：1.該項負債的賬面價值；2.契約條件的相關信息；及3.表明主體可能難以滿足契約條件的事實和情況（如有），包括基于報告期末時的情況主體無法滿足契約條件的事實。影響影響我們預計2022修訂不會導致主體根據當前指

41、南對流動或非流動負債的分類發生重大變化。主體采用2022修訂后將需要進行額外的披露。但如果主體在2022修訂發布前提前采用了原2020修訂，2022修訂可能會導致附有契約條件的非流動負債分類發生重大變化。生效日期生效日期2022修訂更改了2020修訂的生效日期。因此，2020修訂和2022修訂均于2024年1月1日或之后開始的年度報告期間生效，并應根據國際會計準則第8號追溯適用。由于兩者同時生效，2022修訂將于2024年生效時取代2020修訂的要求。主體可選擇提前采用，但如果主體在2022修訂發布后提前采用2020修訂，則必須同時采用這兩項修訂。Effective dateIssueIn J

42、une 2020,the IFRS Interpretations Committee issued an agenda decision addressing how a seller-lessee should measure the right-of-use asset arising from the leaseback and,as a result,how it should determine the gain or loss on a sale and leaseback transaction where the transaction qualifies as a sale

43、 under IFRS 15 and the lease payments include variable lease payments that do not depend on an index or rate.While the agenda decision provided an approach for the initial measurement of the right-of-use asset and the lease liability arising from the leaseback,it did not address how the lease liabil

44、ity would be subsequently measured.The amendments to IFRS 16,issued in September 2022,aim to address that gap.IFRS 16 now specifies that,in subsequently measuring the lease liability,the seller-lessee determines lease payments and revised lease payments in a way that does not result in the seller-le

45、ssee recognisingany amount of the gain or loss that relates to the right of use it retains.In other words,without these amendments,a seller-lessee,applying the subsequent measurement requirements for lease liabilities unrelated to a sale and leaseback transaction,might have recogniseda gain on the r

46、ight of use it retains solely because of a remeasurement(for example,following a lease modification or change in the lease term),even though no transaction or event would have occurred to give rise to that gain.Any gains and losses relating to the full or partial termination of a lease continue to b

47、e recognisedwhen they occur as these relate to the right of use terminated and not the right of use retained.The amendments do not prescribe a particular method of subsequent measurement.However,they include examples illustrating the initial and subsequent measurement of the lease liability where th

48、ere are variable payments that do not depend on an index or rate.ImpactAny entity that has entered into,or might enter into,a sale and leaseback transaction for which the lease payments include variable payments that do not depend on an index or a rate could be impacted by these amendments.Effective

49、 date and transitionThe amendments are effective for annual reporting periods beginning on or after 1 January 2024,but they could be early adopted.An entity applies the requirements retrospectively back to sale and leaseback transactions that were entered into after the date when the entity initiall

50、y applied IFRS 16.For example,an entity that applied IFRS 16 from 1 January 2019(as many IFRS reporters did)would apply the amendments to sale and leaseback transactions that were entered into after 1 January 2019.This might require retrospective application to comparative periods as a result.Amendm

51、ents to IFRS 16 Leases,lease liability in a sale and leasebackAnnual periods beginning on or after 1 January 2024Early adoption is permitted11PwC|New IFRS Accounting Standards for 2024對對國際財務報告準則第國際財務報告準則第1616號號租賃租賃關于售后租回交易中的租賃負債的修訂關于售后租回交易中的租賃負債的修訂生效日期生效日期起始日在2024年1月1日或以后的年度期間允許提前采用問題問題2020年6月，國際財務報

52、告準則解釋委員會發布了一項議程決定，針對承租人應如何計量售后租回交易產生的使用權資產提供了指引，從而明確了當售后租回交易滿足國際財務報告準則第15號的“出售”條件且租賃付款額包括不取決于某一指數或利率的可變租賃付款額時，應如何確定售后租回交易產生的利得或損失。雖然該議程決定針對售后租回產生的使用權資產和租賃負債提供了初始計量方法，但其并未述及應當如何對租賃負債進行后續計量。2022年9月發布的對國際財務報告準則第16號的修訂旨在填補這一空白。該修訂規定，在對售后租回產生的租賃負債的后續計量中，承租人確定“租賃付款額”和“修改后的租賃付款額”的方式不應導致承租人確認與其保留的使用權相關的任何利得

53、或損失金額。換言之，如果沒有此次修訂，若承租人對售后租回交易產生的租賃負債適用并非該等交易產生的租賃負債的相關后續計量要求，即使并沒有發生產生利得的交易或事項，也可能會僅僅由于重新計量（例如，租賃變更或租賃期發生變化）就導致其確認與保留的使用權相關的利得。該修訂還規定，與部分終止或完全終止租賃相關的任何利得或損失于其發生時予以確認，因為這些利得或損失與終止的使用權相關，而不是與保留的使用權相關。上述修訂并未規定具體的后續計量方法，但提供了示例以說明，租賃付款額為不取決于某一指數或利率的可變付款額時，租賃負債的初始和后續計量。影響影響如果主體已達成或可能達成售后租回交易，且相關租賃付款額包括不取

54、決于某一指數或利率的可變付款額，則該主體可能受上述修訂影響。生效日期及過渡生效日期及過渡上述修訂自2024年1月1日或以后開始的年度報告期間生效，但允許提前采用。主體對在首次采用國際財務報告準則第16號之日后達成的售后租回交易應追溯適用上述要求。例如，自2019年1月1日起采用國際財務報告準則第16號的主體（許多IFRS報告主體從該日起采用）將對2019年1月1日之后達成的售后租回交易適用上述修訂，因此，該等主體可能需要對比較期間追溯應用。12|洞察 2024年國際財務報告會計準則的變化 普華永道Effective dateIssueOn 25 May 2023,the IASB issued

55、 amendments to IAS 7 and IFRS 7 to require specific disclosures about supplier finance arrangements(SFAs).The amendments respond to investors that said they urgently need more information about SFAs to be able to assess how these arrangements affect an entitys liabilities,cash flows and liquidity ri

56、sk.To meet investors needs,the new disclosures will provide information about:1.The terms and conditions of SFAs.2.The carrying amount of financial liabilities that are part of SFAs and the line items in which those liabilities are presented.3.The carrying amount of the financial liabilities in item

57、 2 for which suppliers have already received payment from the finance providers.4.The range of payment due dates for both the financial liabilities that are part of SFAs,and comparable trade payables that are not part of such arrangements.5.Non-cash changes in the carrying amounts of financial liabi

58、lities in item 2.6.Access to SFA facilities and concentration of liquidity risk with the finance providers.Entities will be required to aggregate the information they provide about SFAs.However,entities should disaggregate information about terms and conditions that are dissimilar,disclose explanato

59、ry information when the range of payment due dates is wide,and disclose the type and effect of non-cash changes that are needed for comparability between periods.Amendments to IAS 7 Cash flow statement and IFRS 7 Financial Instruments:Disclosure,on supplier finance arrangementsAnnual periods beginni

60、ng on or after 1 January 2024Early adoption is permitted13PwC|New IFRS Accounting Standards for 2024ImpactAll entities that use SFAs in their operations will be required to provide the new disclosures provided they are material.SFAs are described in the amendments as being characterised as arrangeme

61、nts in which one or more finance providers offer to pay amounts an entity owes its suppliers,and the entity agrees to pay according to the terms and conditions of the arrangement at the same date as,or a date later than,suppliers are paid.The arrangements typically provide the entity with extended p

62、ayment terms,or the entitys suppliers with early payment terms,compared to the related invoice payment due date.PwC ObservationGiven the short implementation period,entities need to quickly start working to identify the complete list of arrangements that will be subject to these new disclosure requi

63、rements.Some of the disclosures may present challenges for entities to gather the information to be disclosed,and for auditors to gather evidence of their completeness and accuracy.The disclosure about financial liabilities for which suppliers have already received payment from finance providers wil

64、l be the most challenging(item 3 above)as many entities might not have ready access to all that information.Entities might need to put in place new processes and controls to ensure the complete and accurate gathering of this information.They might also need to review and amend the terms of the contr

65、actual agreements to be granted access to that information.Entities and auditors should engage in discussions,as soon as possible,to assess the potential impacts of the need to produce these disclosure requirements in a relatively short period of time see section below.對對國際會計準則第國際會計準則第7 7號號現金流量表現金流量

66、表以及以及國際財務報告準則第國際財務報告準則第7 7號號金融工具：披露金融工具：披露關于關于供應商融資安排的修訂供應商融資安排的修訂生效日期生效日期起始日在2024年1月1日或以后的年度期間允許提前采用問題問題2023年5月25日IASB發布了國際會計準則第7號現金流量表以及國際財務報告準則第7號金融工具：披露的修訂，針對供應商融資安排（SFAs）提出具體披露要求。該修訂是對投資者迫切需要了解更多有關供應商融資安排信息呼聲的回應，以便其能夠評估這些安排對主體的負債、現金流量和流動性風險的影響。為了滿足投資者的需求，新的披露要求提供以下信息：1.供應商融資安排的條款和條件；2.屬于供應商融資安排

67、的金融負債的賬面金額及其所列示的報表項目；3.在第2項披露的金融負債賬面金額中供應商已從融資提供方收到款項的，該款項所對應的金融負債的賬面金額；4.屬于供應商融資安排的金融負債和不屬于供應商融資安排的可比應付賬款的付款到期日區間；5.在第2項披露的金融負債賬面金額的非現金變動；及6.可獲得的供應商融資安排及對融資提供方的流動性風險集中程度。主體需要匯總披露供應商融資安排的信息。但是，主體應當單獨披露具有不同條款和條件的供應商融資安排的相關信息，如果付款到期日的范圍較大則主體應當披露解釋性信息，以及基于各報告期間信息可比性的需要披露非現金變動的類型和影響。14|洞察 2024年國際財務報告會計準

68、則的變化 普華永道影響影響如果影響重大，所有在其運營中采用了供應商融資安排的主體都必須按照新的披露要求進行披露。該修訂中的供應商融資安排是具有如下特征的安排：一個或多個融資提供方提供資金為主體支付其應付供應商的款項，且該主體同意根據安排的條款和條件在其供應商收到款項的當天或之后向融資提供方還款。與原付款到期日相比，該安排通常延長了主體的付款期，或者提前了該主體供應商的收款期。普華永道觀察普華永道觀察鑒于此修訂的實施期較短，實體需要迅速行動起來，識別出屬于新披露要求適用范圍的供應商融資安排的完整清單。就某些新披露要求而言，主體可能在收集擬披露的信息時遇到挑戰，而審計師也可能在收集這些信息完整性和

69、準確性證據時面臨挑戰。對于主體來說最大的挑戰在于披露供應商已從融資提供方收到款項所對應的金融負債（上文第3項），原因是現行條件下許多主體可能不易獲取全部相關信息。為此，主體可能需要實施新的流程和控制以確保收集到完整、準確的上述信息，此外，可能還需要審核和修改合同協議的條款以獲得獲取該信息的權限。主體和審計師應當盡快進行討論，評估主體必須在相對較短時間內按照新要求進行披露的潛在影響 參見下述內容。Effective dateThe new disclosure requirements will be effective for annual reporting periods beginnin

70、g on or after 1 January 2024.The unusually short implementation period was set considering:a.the urgent need for better information for investors about SFAs which have come under significant scrutiny recently,b.the fact that the amendments do not affect recognition or measurement principles,but only

71、 disclosure requirements,andc.introduction of similar disclosure requirements in US GAAP with a quick effective date.The following reliefs will be available in the first year of application:a.Disclosure of comparative information:comparative information is not required during the first year the enti

72、ty applies the amendments,that is,an entity with a closing reporting date of December 31,2024 will not need to present the comparative information of 2023.b.Disclosure of specified opening balances:quantitative disclosures item 2 to 4 are normally required at the opening and closing of each reportin

73、g period.However,considering the complexity that may exist for disclosures item 3 and 4 in the first year of application,entities are provided with transition relief meaning the disclosures item 3 and 4 are only required as of year-end.c.Interim financial statements:the required disclosures are only

74、 applicable for the annual periods during the first year of application.Therefore,the earliest that the new disclosure requirements are mandated is an annual reporting period ending 31 December 2024.More detailsRefer to PwCs In depth to find a comprehensive guide on the reporting requirements for su

75、pplier finance arrangements(including the new disclosure requirements).15PwC|New IFRS Accounting Standards for 2024生效日期生效日期新的披露要求將自2024年1月1日或之后開始的年度報告期間生效。與以往相比此修訂的實施期明顯偏短。IASB進行如此安排是基于以下考慮：a.供應商融資安排近期受到監管機構的嚴格審查，投資者迫切需要獲得更有價值的信息，b.此修訂僅對披露要求產生影響，而不會影響確認或計量原則，以及c.美國會計準則（US GAAP）中已引入類似的披露要求并在短期內生效。在采用

76、該修訂的第一年，主體可豁免以下披露：a.比較信息：比較信息：在采用該修訂的第一年，主體不需要提供比較期間信息，即報告期末日期為2024年12月31日的主體不需要提供2023年的比較信息。b.特定的期初余額：特定的期初余額：每個報告期期初和期末通常需要提供第2至4項的定量披露。但考慮到第3項和第4項的復雜程度，在采用首年，該修訂提供了僅需要披露第3項和第4項的期末信息的過渡期豁免。c.中期財務報表：中期財務報表：新披露要求僅適用于采用該修訂的第一年的年度期間。因此，新披露要求的最早適用期間是截至2024年12月31日止的年度報告期間。更多詳情更多詳情關于供應商融資安排的會計處理，包括此新披露要求

77、，請參閱普華永道洞察。16|洞察 2024年國際財務報告會計準則的變化 普華永道Effective dateIssueIAS 21 sets out the exchange rate that an entity uses when it reports foreign currency transactions in the functional currency or translates the results of a foreign operation in a different currency.Until now,IAS 21 set out the exchange rat

78、e to use when exchangeability between two currencies is temporarily lacking,but not what to do when lack of exchangeability is not temporary.On 15 August 2023,the IASB issued amendments to IAS 21 to help entities:assess exchangeability between two currencies;anddetermine the spot exchange rate,when

79、exchangeability is lacking.ImpactAn entity is impacted by the amendments when it has a transaction or an operation in a foreign currency that is not exchangeable into another currency at a measurement date for a specified purpose.A currency is exchangeable when there is an ability to obtain the othe

80、r currency(with a normal administrative delay),and the transaction would take place through a market or exchange mechanism that creates enforceable rights and obligations.Assessing exchangeability between two currencies requires an analysis of different factors;such as the time frame for the exchang

81、e,the ability to obtain the other currency,markets or exchange mechanisms,the purpose of obtaining the other currency,and the ability to obtain only limited amounts of the other currency.When a currency is not exchangeable into another currency,the spot exchange rate needsAmendments to IAS 21 The ef

82、fects of changes in foreign exchange rates on lack of exchangeabilityAnnual periods beginning on or after 1 January 2025Early adoption is permitted17PwC|New IFRS Accounting Standards for 2024to be estimated.The objective in estimating the spot exchange rate at a measurement date is to determine the

83、rate at which an orderly exchange transaction would take place at that date between market participants under prevailing economic conditions.The amendments to IAS 21 do not provide detailed requirements on how to estimate the spot exchange rate.Instead,they set out a framework under which an entity

84、can determine the spot exchange rate at the measurement date using:a.an observable exchange rate without adjustment,for example:a spot exchange rate for a purpose other than that for which an entity assesses exchangeability;or the first exchange rate at which an entity is able to obtain the other cu

85、rrency for the specified purpose after exchangeability of the currency is restored.b.another estimation technique,for example,that could be any observable exchange rate adjusted as necessary to meet the objective of the new requirements.PwC observationIn developing these amendments,the IASB decided

86、not to set a hierarchy of observable exchange rates to use in estimating a spot exchange rate.Whilst a hierarchy generally has a benefit of increasing consistency,in this case,it might have imposed additional costs without providing more useful information.The combination of a clear objective for th

87、e estimation,and a choice of what approach to take to make the estimation,allows entities to decide on a cost-effective approach considering their specific circumstances.普華永道觀察普華永道觀察在此次修訂的起草過程中，國際會計準則理事會作出如下決定，即估計即期匯率的過程中所用的可觀察到的匯率不應設置層次。雖然層次通常能夠增加一致性，但就貨幣可兌換性而言，分層可能造成額外的成本，卻不能提供更有用的信息。只要主體估計即期匯率的目標

88、明晰，并可以自由選擇估計方法，主體就能結合自身情況選出符合成本效益的方法。對對國際會計準則第國際會計準則第2121號號匯率變動的影響匯率變動的影響關于貨幣缺乏可兌換性的修訂關于貨幣缺乏可兌換性的修訂生效日期生效日期起始日在2025年1月1日或以后的年度期間允許提前采用問題問題國際會計準則第21號規定了主體按功能貨幣列報外幣交易或將境外經營的經營成果折算為另一種貨幣時應當使用的折算匯率。國際會計準則第21號僅規定了在兩種貨幣之間暫時缺乏可兌換性的情況下主體應當如何確定外匯匯率，并未明確長期缺乏可兌換性時主體應當如何進行相應的會計處理。2023年8月15日，國際會計準則理事會發布了對國際會計準則第

89、21號的修訂，以幫助主體：評估兩種貨幣之間是否具備可兌換性；以及在兩種貨幣之間缺乏兌換性的情況下應當如何確定即期匯率。影響影響此次修訂將對滿足以下條件的主體產生影響：主體進行的外幣交易或經營以外幣計價，且該外幣在計量日不可與其他貨幣兌換或無法為了滿足特定目的進行兌換。一種貨幣可以兌換成其他貨幣，是指主體有能力在一定時間范圍內(包括正常行政延遲)，通過某一市場或能夠在外匯交易中產生可執行的權利和義務的交易機制，則該貨幣可以兌換成其他貨幣。評估兩種貨幣是否具有可兌換性時，需要分析不同因素，比如，兌換的時間框架、能否兌換為其他貨幣、市場或兌換機制，兌換為其他貨幣的目的以及是否僅能兌換為有限數量的其他

90、貨幣。當一種貨幣無法兌換為另一種貨幣時，主體需要估計即期匯率。于計量日估計即期匯率的目的是，確定市場參與者在當前經濟情況下于計量日進行的有序外匯交易的匯率。18|洞察 2024年國際財務報告會計準則的變化 普華永道此次修訂并未針對如何估計即期匯率作出詳細規定，而是提供了以下框架，以便主體可以確定計量日即期匯率：a.可觀察到的且未予調整的匯率，例如：i.可滿足主體除評估貨幣可兌換性目的以外的其他目的的即期匯率；或ii.貨幣具備可兌換性后，主體為滿足特定目的而首次將其兌換為其他貨幣時的匯率。b.其他估計技術，例如，為了滿足新要求而對任何可觀察到的匯率加以必要調整。19PwC|New IFRS Ac

91、counting Standards for 2024The following diagram was added to the amendments to help entities to assess the requirements:The amendments include accompanying new disclosures to help investors to understand the effects,risks and estimated rates and techniques used when a currency is not exchangeable.E

92、ffective dateThe new requirements will be effective for annual reporting periods beginning on or after 1 January 2025,with earlier application permitted.TransitionrequirementsWhen an entity first applies the new requirements,it is not permitted to restate comparative information.Instead,the entity i

93、s required to translate the affected amounts at estimated spot exchange rates at the date of initial application,with an adjustment to retained earnings(if between foreign and functional currency)or to the reserve for cumulative translation differences(if between functional and presentation currency

94、).20|洞察 2024年國際財務報告會計準則的變化 普華永道為了幫助主體評估貨幣是否可兌換以及在缺乏可兌換性時估計即期匯率，此次修訂提供了如下圖示：此次修訂包含新的信息披露要求，以增強財務報表使用者理解主體受貨幣缺乏可兌換性所產生的影響、帶來的風險及主體所用的估計即期匯率及技術。生效日期生效日期主體應當在2025年1月1日或之后的年度報告期間應用該修訂，允許提前施行。銜接規定銜接規定在應用修訂后的國際會計準則第21號時，主體無需重述比較信息。主體應當于首次執行修訂后準則之日，使用該日估計的即期匯率對受影響的資產和負債進行折算。同時，如果于首次執行修訂后準則之日發現功能貨幣和外幣之間缺乏可兌換

95、性，則調整留存收益，如果于首次執行修訂后準則之日發現功能貨幣與列報貨幣之間缺乏可兌換性，則將累計折算差額調整至儲備科目。第一步:評估貨幣是否可兌換第二步:在貨幣缺乏可兌換性 時估計即期匯率貨幣是否可于計量日或為滿足特定目的兌換成其他貨幣?于計量日,通過使用以下框架方法估計即期匯率:(a)可觀察到的且未予調整的匯率,或(b)其他估計技術。采用國際會計準則第 21號 的適用規定。是否Effective dateAmendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments:Disclosures on clas

96、sification and measurement of financial instrumentsAnnual periods beginning on or after 1 January 2026Early adoption is permitted21PwC|New IFRS Accounting Standards for 2024IssueOn 30 May 2024,the IASB issued amendments to IFRS 9 and IFRS 7 to:a)clarify the date of recognition and derecognition of s

97、ome financial assets and liabilities,with a new exception for some financial liabilities settled through an electronic cash transfer system;b)clarify and add further guidance for assessing whether a financial asset meets the solely payments of principal and interest(SPPI)criterion;c)add new disclosu

98、res for certain instruments with contractual terms that can change cash flows(such as some instruments with features linked to the achievement environment,social and governance(ESG)targets);andd)update the disclosures for equity instruments designated at fair value through other comprehensive income

99、(FVOCI).The amendments in b)are most relevant to financial institutions,but the amendments in a),c)and d)are relevant to all entities.Impacta)Date of recognition and derecognition of financial assets and liabilitiesThe amendments clarify the date of recognition and derecognition of a financial asset

100、 or financial liability,as set out in the table below.Financial asset*Financial liabilityDate of recognitionthe date the entity becomes party to the contractual provisions of the instrumentthe date the entity becomes party to the contractual provisions of the instrumentDate of derecognitionthe date

101、the rights to cash flows expire or the asset is transferredthe settlement date(that is,the date the liability is extinguished or otherwise qualifies for derecognition)*IFRS 9 provides an exception for regular way purchases or sales of financial assets that allows for recognition/derecognition using

102、either trade date or settlement date accounting.That exception continues to apply and is not impacted by these amendments.對對國際財務報告準則第國際財務報告準則第9 9號號金融工具金融工具以及以及國際財務報告準則第國際財務報告準則第7 7號號金融工具：披露金融工具：披露關于關于金融工具的分類與計量的修訂金融工具的分類與計量的修訂生效日期生效日期起始日在2026年1月1日或以后的年度期間允許提前采用問題問題2024年5月30日，IASB針對IFRS9和IFRS 7修訂的主要內

103、容包括：a)澄清了金融資產和金融負債的確認/終止確認日期，并針對某些以電子支付系統結算的金融負債增加了一項豁免規定；b)對評估一項金融資產是否滿足僅為本金及未償付本金金額之利息的支付（以下簡稱SPPI）標準作出澄清并提供進一步指引;c)針對包含可能會導致現金流量發生變更的合同條款的特定金融工具（比如具有與環境、社會和治理（以下簡稱ESG）目標實現情況掛鉤特征的部分金融工具）增加新的披露要求；以及d)更新了針對指定為以公允價值計量且其變動計入其他綜合收益(以下簡稱FVOCI)的權益工具的披露要求。其中第b)項所述的修訂與金融機構最為相關，第a)、c)和 d)項所述的修訂與所有主體都相關。影響影響

104、a)金融資產和金融負債的確金融資產和金融負債的確認認/終止確認終止確認日期日期此次修訂澄清了金融資產和金融負債的確認/終止確認日期，具體如下：22|洞察 2024年國際財務報告會計準則的變化 普華永道金融資產金融資產*金融負債金融負債確認日期確認日期主體成為金融工具合同條款的一方之日主體成為金融工具合同條款的一方之日終止確認日期終止確認日期收取金融資產所產生的現金流量的合同權利到期或金融資產轉移之日結算日期（即金融負債消除之日或滿足終止確認條件之日）*IFRS 9 針對常規方式購買或出售金融資產提供了一項豁免規定，允許主體采用交易日或結算日會計進行確認/終止確認。這項豁免規定繼續有效，不受此次

105、修訂影響。23PwC|New IFRS Accounting Standards for 2024However,the amendments provide an optional exception relating to the derecognition of a financial liability.Applying the exception,an entity is permitted to derecognise a financial liability at an earlier date if the cash transfer takes place through

106、an electronic payment system and specific conditions are met.The conditions for the exception are that the entity making the payment does not have:the practical ability to withdraw,stop or cancel the payment instruction;the practical ability to access the cash;orsignificant settlement risk.This exce

107、ption does not apply to other payment methods such as cheques,and must be elected on a system-by-system basis.b)Assessing whether a financial asset meets the SPPI criterionThe amendments cover three areas that impact the SPPI assessment for financial assets:contractual terms that can change cash flo

108、ws based on contingent events(for example,interest rates linked to ESG targets);non-recourse features;andcontractually-linked instruments(CLIs).Contractual terms that can change the timing or amount of cash flows based on contingent eventsOver the past few years,there has been an increase in lending

109、 products with interest rate adjustments that incentivise customers to meet specified ESG targets.The amendments provide additional guidance on the SPPI assessment for financial assets with contractual terms that can change the timing or amount of contractual cash flows(summarised in the flowchart b

110、elow).1.Are the contractual cash flows that could arise both before and after the contingent event consistent with a basic lending arrangement?2.Is the nature of the contingent event directly related to a change in basic lending risks and costs?3.In any contractually possible scenario,could the cash

111、 flows be significantly different from those of anidentical asset without the contingent feature?SPPINot SPPINoYesYesNo/unsureNoYes此次修訂提供了一項與金融負債終止確認有關的可選擇的豁免規定。按照這項豁免規定，通過電子支付系統進行現金轉賬并符合特定條件的主體可在結算日之前終止確認金融負債。適用這項豁免規定的主體必須符合以下條件：沒有撤回、停止或取消付款指令的實際能力；沒有獲取因付款指令而用于結算的現金的實際能力；或與電子支付系統相關的結算風險不重大。這項豁免規定不適

112、用于以支票等其他方式付款的情況，而且主體必須針對每一個電子支付系統選擇適用這項豁免。b)評估一項金融資產是否滿足評估一項金融資產是否滿足SPPI標準標準此次修訂指出，以下三方面會對金融資產是否滿足SPPI標準的評估產生影響：受或有事項影響而可能會導致現金流量的時間分布或金額發生變更的合同條款，例如，與ESG目標掛鉤的利率；無追索權特征；以及合同掛鉤工具（以下簡稱CLIs）。受或有事項影響而可能會導致現金流量的時間或金額發生變更的合同條款過去幾年中，越來越多的借貸產品合同包含了在借款企業滿足合同規定的ESG目標的情況下對利率進行調整的條款，以激勵借款企業實現ESG目標。此次修訂針對包含可能會導致

113、合同現金流量的時間或金額發生變更的合同條款的金融資產是否符合SPPI標準的評估提供了額外指引（請參見下文流程圖）。24|洞察 2024年國際財務報告會計準則的變化 普華永道1.或有事項發生(或不發生)前后產生的合同現金流量是否均與基本借貸安排一致?2.或有事項的性質是否與基本借貸風險和成本的變化直接相關?3.在所有可能的合同情景下產生的現金流量,是否與不包含或有特征但其他條款相同的金融資產的現金流量存在顯著差異?符合SPPI標準不符合SPPI標準是否/不確定否否是是25PwC|New IFRS Accounting Standards for 2024Non-recourse features

114、When assessing whether a financial asset meets the SPPI criterion,an entity considers the various features of the contract,including any non-recourse features.The amendments clarify that a financial asset has non-recourse features if the holders right to receive cash flows is contractually limited t

115、o the cash flows generated by specified assets.The presence of such non-recourse features does not necessarily preclude the financial asset from meeting the SPPI criterion,but the features do need to be carefully considered.Contractually-linked instruments(CLIs)In some transactions,an issuer might p

116、rioritise payments using multiple CLIs that create concentrations of credit risk(known as tranches).Identifying CLIs is important,because IFRS 9 has specific requirements for determining whether their cash flows meet the SPPI criterion.The amendments clarify that a key element that distinguishes CLI

117、s from other financial assets with non-recourse features is the waterfall payment structure that results in a disproportionate allocation of cash shortfalls between the tranches.c)New disclosures for borrowers and lenders about contingent events and their potential impact on contractual cash flowsTh

118、e amendments introduce new disclosure requirements for instruments with contractual terms that can change cash flows because of events that are not directly related to changes in basic lending risks(such as certain loans subject to ESG targets).These new requirements are applicable to financial asse

119、ts measured at FVOCI as well as financial assets and liabilities measured at amortised cost,and include:a qualitative description of the nature of the contingent event;quantitative information about the possible changes to contractual cash flows for example,the range of possible changes;andthe gross

120、 carrying amount of financial assets and amortised cost of financial liabilities subject to these contractual terms.d)Disclosures for FVOCI equity instrumentsThe amendments also change some of the disclosures for equity instruments designated at FVOCI.Effective dateThe amendments to IFRS 9 and IFRS

121、7 will be effective for annual reporting periods beginning on or after 1 January 2026,with early application permitted(subject to any endorsement process).An entity can elect to early apply only the amendments discussed in(b)and(c)above together,without yet applying the amendments discussed in(a)and

122、(d).When an entity first applies the amendments,it is not required to restate comparative information,and is only permitted to do so if possible without the use of hindsight.無追索權特征評估一項金融資產是否滿足SPPI標準時，主體應考慮合同具有的各種特征，包括“無追索權”特征。此次修訂澄清了，如果金融資產持有人收取現金流量的合同權利僅限于特定資產所產生的現金流量，該金融資產具有無追索權特征。金融資產具有無追索權特征本身，不

123、一定表明其無法滿足SPPI標準，但主體必須對這些特征進行謹慎分析。合同掛鉤工具在某些交易中，發行人可能通過采用多個合同掛鉤工具來安排現金流的優先償付順序，進而產生了信用風險集中（分級）。識別合同掛鉤工具之所以非常重要，是因為IFRS 9對此類工具提供了評估其現金流量是否滿足SPPI標準的具體要求。此次修訂澄清了，區分合同掛鉤工具與具有無追索權特征的其他金融資產的一個關鍵要素是瀑布支付結構，該結構會導致基礎資產的現金短缺在不同分級持有人之間的分配不成比例。c)就或有事項及其對合同現金流量的潛在影響對借款方和出借方提出新的披露要求就或有事項及其對合同現金流量的潛在影響對借款方和出借方提出新的披露要

124、求此次修訂針對包含某些合同條款的金融工具引入新的披露要求，該等條款可能會導致現金流量因與基本借貸風險變動不直接相關的或有事項而發生變更（比如與ESG目標掛鉤的貸款）。這些新要求適用于以公允價值計量且其變動計入其他綜合收益的金融資產以及以攤余成本計量的金融資產和金融負債，并且包括：對或有事項的性質的定性描述；由這些條款導致的合同現金流量可能發生變化的定量信息，例如，可能發生的變更范圍；以及具有此類合同條款的金融資產的賬面余額和金融負債的攤余成本。d)修改了針對以公允價值計量且其變動計入其他綜合收益的權益工具的披露要求修改了針對以公允價值計量且其變動計入其他綜合收益的權益工具的披露要求此次修訂還修

125、改了針對指定為以公允價值計量且其變動計入其他綜合收益的權益工具的部分披露要求。生效日期生效日期對IFRS 9和IFRS 7的此次修訂將自2026年1月1日或以后開始的年度報告期間生效，并允許提前采用（需遵循相關批準程序）。主體可以選擇僅提前采用前述第b)項和第c)項中的修訂要求，而不同時提前采用第a)項和第d)項中的修訂要求。首次采用此次修訂時，主體無需重述比較信息，并且，僅當主體不使用后見之明即可重述比較信息時，才允許進行重述。26|洞察 2024年國際財務報告會計準則的變化 普華永道27PwC|New IFRS Accounting Standards for 2024New standa

126、rdsIssueOn 9 April 2024,the IASB issued a new standard IFRS 18,Presentation and Disclosure in Financial Statements in response to investors concerns about the comparability and transparency of entities performance reporting.The new requirements introduced in IFRS 18 will help to achieve comparabilit

127、y of the financial performance of similar entities,especially related to how operating profit or loss is defined.The new disclosures required for some management-defined performance measures will also enhance transparency.Key changes1.Structure of the statement of profit or lossIFRS 18 introduces a

128、defined structure for the statement of profit or loss.The goal of the defined structure is to reduce diversity in the reporting of the statement of profit and loss,helping users of financial statements to understand the information and to make better comparisons between companies.The structure is co

129、mposed of categories and required subtotals:a.Categories:Items in the statement of profit or loss will need to be classified into one of five categories:operating,investing,financing,income taxes and discontinued operations.IFRS 18 provides general guidance for entities to classify the items among t

130、hese categories the three main categories are:Effective dateAnnual periods beginning on or after 1 January 2027Early adoption is permittedIFRS 18 Presentation and Disclosure in Financial Statements新準則生效日期生效日期起始日在2027年1月1日或以后的年度期間允許提前采用28|洞察 2024年國際財務報告會計準則的變化 普華永道國際財務報告準則第國際財務報告準則第1818號號財務報表列報和披露財務報

131、表列報和披露問題問題2024年4月9日，為響應投資方對提高企業業績報告可比性和透明性的要求，IASB發布了一項新準則國際財務報告準則第18號財務報表列報與披露。IFRS 18所引入的新要求，特別是關于“經營利潤”的界定，將有助于提高同類企業財務業績的可比性。規范管理層業績指標披露的新規定，也將有助于提升業績報告的透明度。主要變化主要變化1.損益表結構損益表結構IFRS 18對損益表的結構作出了明確規定，旨在減少損益表列報方面存在的多樣化問題，幫助財務報表使用者理解相關信息，并提高財務報表之間的可比性。損益表結構由類別和小計組成：a.類別類別：損益表項目應被劃分為五個類別：經營類、投資類、籌資類

132、、所得稅費用類及終止經營類。IFRS 18就損益表項目如何劃入這些類別提供了通用指引，其中最主要的三類為：經營類經營類IFRS 18未對“經營類”作出明確定義，而是將其作為歸集未劃分為其他類別的收益和費用的剩余類別。經營類通常包括主體主要業務活動的業績。投資類投資類該類別通常包括：在聯營企業和合營企業中的損益份額；來源于現金及現金等價物的收益和費用；以及來源于能夠獨立產生投資回報的資產的收益和費用，該資產應基本獨立于主體持有的其他資源?；I資類籌資類該類別包括：來源于僅涉及融資的負債（比如典型的銀行借款）產生的所有收益和費用；以及來源于其他負債的利息費用以及利率變動的影響（比如養老金負債的實際利

133、率攤銷額）IFRS 18 includes additional requirements for entities that provide financing to customers(for example,banks)or that invest in assets with specific characteristics(for example,an investment entity)as a main business activity.Some income and expenses that might ordinarily have been classified in

134、the investing or financing category,when applying the general principles,will be presented in the operating category for these entities.The result of this is that operating profit will include the results of an entitys main business activities.b.Required subtotals:IFRS 18 requires entities to presen

135、t specified totals and subtotals:the main change relates to the mandatory inclusion of Operating profit or loss.The other required subtotals are Profit or loss and Profit or loss before financing and income taxes,with some exceptions(for example,where a bank has financing as a main business activity

136、 and has made specific presentation choices).These principles are illustrated in the following examples:1)Illustrative statement of profit or loss for a general corporate29PwC|New IFRS Accounting Standards for 2024對于將為客戶提供融資作為主要業務活動之一的主體（例如銀行）或將對具有特定特征的資產進行投資作為主要業務活動之一的主體（例如投資性主體），IFRS 18提出了額外要求。對于此

137、類主體，前述通用指引下通?？赡軙粍澣胪顿Y或融資類別的一些收益和費用，將在經營類別中進行列報。該項要求將使得經營利潤包括主體主要業務活動的業績。b.增加小計項目增加小計項目:IFRS 18要求主體列報指定的合計及小計項目：主要變化在于要求損益表中必須包含“經營利潤”小計項目；其他要求列報的小計是“凈利潤”和“籌資和所得稅前利潤”，但個別情況除外（例如，銀行以提供融資作為主要業務活動之一，并已作出特殊列報選擇）。30|洞察 2024年國際財務報告會計準則的變化 普華永道以下示例體現了上述原則：1 1)一般企業損益表示例一般企業損益表示例損益表損益表 一般企業一般企業（按功能列示經營費用按功能列示

138、經營費用）報表項目報表項目金額金額類別類別營業收入X經營營業成本(X)毛利毛利X銷售費用(X)管理費用(X)研發費用(X)經營利潤經營利潤X必列小計必列小計在權益法核算的聯營企業和合營企業中享有的損益份額X投資現金及現金等價物產生的利息收入X籌資及所得稅前利潤籌資及所得稅前利潤X必列小計必列小計借款利息費用(X)籌資其他負債利息費用(X)稅前利潤稅前利潤X所得稅費用(X)所得稅持續經營凈利潤持續經營凈利潤X終止經營凈虧損(X)終止經營凈利潤凈利潤X必列小計必列小計2)Illustrative statement of profit or loss for an insurer3)Illustr

139、ative statement of profit or loss for an investment and retail bank31PwC|New IFRS Accounting Standards for 202432|洞察 2024年國際財務報告會計準則的變化 普華永道2 2)保險公司損益表示例保險公司損益表示例3 3)投資與零售銀行損益表示例投資與零售銀行損益表示例損益表損益表 保險公司保險公司報表項目報表項目金額金額類別類別保險服務收入X經營保險服務費用(X)再保險合同凈費用(X)保險服務業績保險服務業績X按照實際利率法計算的利息收入X股利及金融資產公允價值變動X信用減值損失(X

140、)保險合同財務費用(X)再保險合同財務收益X凈財務業績凈財務業績X其他費用(X)經營利潤經營利潤X必列小計必列小計在權益法核算的聯營企業和合營企業中享有的損益份額X投資籌資及所得稅前利潤籌資及所得稅前利潤X必列小計必列小計借款及養老金負債產生的利息費用(X)籌資稅前利潤稅前利潤X所得稅費用(X)所得稅凈利潤凈利潤X必列小計必列小計損益表損益表 投資及零售銀行投資及零售銀行報表項目報表項目金額金額 類別類別按照實際利率法計算的利息收入X 經營利息支出(X)凈利息收入凈利息收入X手續費及傭金收入X手續費及傭金支出(X)手續費及傭金收支凈額手續費及傭金收支凈額X凈交易收益X凈投資收益，包括現金及現金

141、等價物X信用減值損失(X)雇員福利費用(X)折舊及攤銷費用(X)經營利潤經營利潤X必列小計必列小計在權益法核算的聯營企業和合營企業中享有的損益份額X 非主要投資及籌資養老金及租賃負債的利息費用(X)稅前利潤稅前利潤X所得稅費用(X)所得稅凈利潤凈利潤X 必列小計必列小計33PwC|New IFRS Accounting Standards for 20242.Disclosures related to the statement of profit or lossIFRS 18 introduces specific disclosure requirements related to th

142、e statement of profit or loss:a.Management-defined performance measures:Management might define its own measures of performance,sometimes referred to as alternative performance measures or non-GAAP measures.IFRS 18 defines a subset of these measures which relate to an entitys financial performance a

143、s management-defined performance measures(MPMs).Information related to these measures should be disclosed in the financial statements in a single note,including a reconciliation between the MPM and the most similar specified subtotal in IFRS Accounting Standards.This will effectively bring a portion

144、 of non-GAAP measures into the financial statements.b.Disclosure of expenses by nature,for entities that present the statement of profit or loss by function:Entities will present expenses in the operating category by nature,function or a mix of both.IFRS 18 includes guidance for entities to assess a

145、nd determine which approach is most appropriate,based on the facts and circumstances.Where items are presented by function,an entity is required to disclose information by nature for specific expenses.3.Aggregation and disaggregation(impacting all primary financial statements and notes)IFRS 18 provi

146、des enhanced guidance on the principles of aggregation and disaggregation which focus on grouping items based on their shared characteristics.These principles are applied across the financial statements,and they are used in defining which line items are presented in the primary financial statements

147、and what information is disclosed in the notes.4.Other limited changesIFRS 18 will make some other limited changes to presentation and disclosure in the financial statements.For example,IAS 7,Statement of cash flows,is amended to:a.specify operating profit or loss as the starting point for reconcili

148、ng cash flows from operating activities;andb.remove the existing options for the presentation of interest and dividends paid and received.2.益表相關附注披露益表相關附注披露IFRS 18針對損益表附注披露引入了具體要求：a.管理層業績指標管理層業績指標：管理層可能會自行定義業績指標（亦稱“替代業績指標”或Non-GAAP指標），IFRS 18將其中一部分與主體財務業績相關的指標定義為管理層業績指標（MPMs）。與此類指標相關的信息，應當作為一項單獨的附注在

149、財務報表中進行披露，包括MPMs與國際財務報告會計準則規定的最直接可比的總計或小計項目之間的調節過程。這將有效地在財務報表中納入部分Non-GAAP指標的相關信息。b.按功能列報損益表的主體必須按性質披露費用按功能列報損益表的主體必須按性質披露費用：主體可以選擇在經營類別中按費用的性質、功能或 性質與功能混合的方法列報費用項目。IFRS 18就主體如何基于事實和情況評估并確定最適當的列報方法提供了指引。如果按功能列報費用項目，主體必須按性質披露特定費用的信息。3.匯總和分解匯總和分解（對所有主要財務報表及附注產生影響對所有主要財務報表及附注產生影響）IFRS 18制定了關于匯總和分解的強化指南

150、，注重根據項目的共有特征進行分組。主體應在財務報表中一貫運用該等原則，包括確定主要財務報表的列報項目，以及確定附注披露信息。4.其他有限變化其他有限變化IFRS 18還對財務報表的列報與披露要求作出其他有限變更。例如，相應修訂國際會計準則第7號現金流量表：a.明確規定現金流量表間接法下經營活動現金流量的編制應以“經營利潤”作為起點；以及b.消現行準則中關于利息及股利收付現金流的列報選擇權。34|洞察 2024年國際財務報告會計準則的變化 普華永道ImpactAll entities reporting under IFRS Accounting Standards will be impact

151、ed.The same requirements apply for both public and private entities,including the identification and disclosure of MPMs.The classification among categories for the statement of profit or loss is performed at the reporting entity level there might therefore be differences in classification between an

152、 entitys individual financial statements and the consolidated financial statements.Effective dateThe new standard will be effective for annual reporting periods beginning on or after 1 January 2027,including for interim financial statements.Retrospective application is required,and so comparative in

153、formation needs to be prepared under IFRS 18.In the year of adopting IFRS 18,the standard requires a reconciliation between how the statement of profit or loss was presented for the comparative period under IAS 1 and how it is presented in the current year under IFRS 18.Interim financial statements

154、in the first year of adoption include similar reconciliation requirements.PwC ObservationThe guidance on aggregation and disaggregation has changed.This will require entities to reconsider their chart of accounts to evaluate whether their existing presentation is still appropriate or whether improve

155、ments can be made to the way in which line items are grouped and described in the primary financial statements.In addition,changes in the structure of the statement of profit or loss and additional disclosure requirements might require an entity to make significant changes to its systems,charts of a

156、ccounts,mappings etc.The level of operational change required by the new standard should not be underestimated,and entities should start thinking about the operational challenges as soon as possible.It might be difficult to identify MPMs,and extensive procedures might be required by auditors to asse

157、ss completeness.35PwC|New IFRS Accounting Standards for 202436|洞察 2024年國際財務報告會計準則的變化 普華永道普華永道觀察普華永道觀察隨著IFRS 18的發布，國際財務報告會計準則關于會計科目和列報項目的匯總和分解的指引已發生改變。這將要求主體重新審視和評估現有的會計科目和列報項目是否仍然適當，或需要對列報項目及描述作出改進。此外，損益表結構的變化及額外披露要求可能需要主體對系統、會計科目表及映射關系表等作出重大調整。主體應當重視為實施新準則而必須在運營層面做出變革的需求，并應盡快著手分析在運營方面可能遇到的挑戰。此外，管理層

158、業績指標的識別可能并不容易，審計師可能需要實施大量程序來評估披露的完整性。影響影響新準則將對所有采用國際財務報告會計準則的主體產生影響。上市公司和私營主體必須遵循相同的要求，包括識別和披露管理層業績指標。損益表中對損益類別的劃分，應當在報告主體層面進行。因此，主體在個別財務報表與合并財務報表中的分類可能存在差異。生效日期生效日期新準則將自2027年1月1日或之后開始的年度報告期間生效，包括該日期或以后開始的中期財務報表，而且須追溯適用，因此主體必須根據IFRS18編制比較信息。在采用IFRS 18的首個年度，該準則要求主體編制根據IAS 1列報與根據IFRS 18列報的可比期間損益表之間的調節

159、表。對于首次適用年度內的中期財務報表，同樣存在這項要求。37PwC|New IFRS Accounting Standards for 2024Effective dateAnnual periods beginning on or after 1 January 2027Early adoption is permittedIFRS 19 Subsidiaries without Public Accountability:DisclosuresIssueOn 9 May 2024,the IASB issued IFRS 19,Subsidiaries without Public Acc

160、ountability:Disclosures.The standard was developed,in response to feedback from stakeholders,to allow subsidiaries with a parent that applies IFRS Accounting Standards in its consolidated financial statements to apply IFRS Accounting Standards with reduced disclosure requirements.IFRS 19 is a volunt

161、ary IFRS Accounting Standard that eligible subsidiaries can apply when preparing their own consolidated,separate or individual financial statements.These subsidiaries will continue to apply the recognition,measurement and presentation requirements in other IFRS Accounting Standards,but they can repl

162、ace the disclosure requirements in those standards with reduced disclosure requirements.PwC observationsFor groups that currently apply IFRS Accounting Standards at both the consolidated and the subsidiary reporting level,IFRS 19 will likely bring both operational relief and cost savings when report

163、ing at the subsidiary level.This is because subsidiaries can now keep only one set of accounting records to meet the needs of both their parent company and the users of their financial statements.BenefitIFRS 19 applies to eligible subsidiaries that elect to adopt the standard in their consolidated,s

164、eparate or individual financial statements.Eligible subsidiaries are those that are not publicly accountable and whose ultimate or intermediate parent prepares consolidated financial statements available for public use that comply with IFRS Accounting Standards.An entity has public accountability if

165、 its equity or debt instruments are traded in a public market,if it is in the process of issuing such instruments for trading in a public market,or if it holds assets in a fiduciary capacity for a broad group of outsiders as one of its primary businesses.Effective dateEligible entities may elect to

166、apply the new standard for reporting periods beginning on or after 1 January 2027.Unless permitted or exempted,comparative information needs to be prepared under IFRS 19.Early application is also permitted;specific requirements apply if IFRS 19 is applied earlier than IFRS 18 Presentation and Disclo

167、sure in Financial Statements.Depending on the territory,there might be a local endorsement mechanism before the standard can be applied.問題問題2024年5月9日，IASB發布了國際財務報告準則第19號非公共受托責任子公司的披露。該準則是根據利益相關方的反饋意見制定的，即如果母公司采用國際財務報告會計準則編制合并財務報表，允許子公司在采用該等準則編制自身財務報表時，適用簡化披露要求。IFRS 19屬于一項自愿采用準則，因此，符合條件的子公司在編制其合并、單獨或

168、個別財務報表時可以自愿采用這項準則。此類子公司應當繼續采用其他國際財務報告會計準則中的確認、計量和列報要求，但可以遵循本準則簡化的披露要求，以取代其他準則中的披露要求。生效日期生效日期起始日在2027年1月1日或以后的年度期間允許提前采用38|洞察 2024年國際財務報告會計準則的變化 普華永道國際財務報告準則第國際財務報告準則第19號號非公共受托責任子公司的披露非公共受托責任子公司的披露普華永道觀察普華永道觀察對于目前合并層面和子公司層面的財務報表均采用國際財務報告會計準則的集團，IFRS 19很可能會使子公司層面的財務報告操作流程得以簡化并節省成本。這是因為，按照新準則，子公司只需要維護一

169、套會計記錄，即可滿足母公司及其自身財務報表使用者的需求。哪類主體受益哪類主體受益IFRS 19適用于符合一定條件的子公司，這類子公司可以選擇在其合并、單獨或個別財務報表中采用該準則。符合一定條件的子公司是指滿足以下條件的子公司：1）不負有公共受托責任；2）其最終或中間母公司編制的合并財務報表遵循國際財務報告會計準則，并且可供公眾使用。當主體滿足以下條件之一時，主體負有公共受托責任：一是權益或債務工具在公開市場上交易，或正處于發行過程中；二是以信托方式持有廣大外部單位或個人的資產，并將其作為主要業務之一。生效日期生效日期符合條件的子公司可以選擇自2027年月日或以后開始的報告期間施行該項新準則。

170、除明確允許或豁免以外，子公司須根據IFRS 19編制比較期間信息。該項新準則允許提前采用；在采用國際財務報告準則第 18號財務報表列報與披露之前采用IFRS19的主體必須遵循特別要求。在個別地區，這項新準則可能需要先經過當地批準后才能予以采用。PwC China Corporate Reporting Services contacts聯系普華永道中國專業技術部Vincent Yao|姚文平姚文平+86(755)8261 Bobby Lee|李松波李松波+86(23)6393 Elza Yuen|阮慧瑤阮慧瑤+852 2289 Francis Wong|黃焯棋黃焯棋+86(10)6533 Fr

171、ida Lu|陸曉華陸曉華+86(21)2323 Ian Farrar|方毅賢方毅賢+852 2289 Jason Li|李家勝李家勝+852 2289 Kun Tang|唐昆唐昆+86(10)6533 Lisa Zhang|張宇暉張宇暉+86(10)6533 Michelle Fu|符文娟符文娟+86(21)2323 Sophie Shi|施菲菲施菲菲+86(21)2323 Yvonne Kam|金以文金以文+86(21)2323 April Zhang|張宏敏張宏敏+86(10)6533 Shelly Ip|葉美致葉美致+852 2289 39PwC|New IFRS Accounting

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