{"id":16224,"date":"2010-04-27T10:11:35","date_gmt":"2010-04-27T10:11:35","guid":{"rendered":"http:\/\/www.finance.url.tw\/?p=45"},"modified":"2010-11-08T06:34:55","modified_gmt":"2010-11-08T06:34:55","slug":"ifrs%e5%9f%ba%e7%a4%8e%e6%b3%95%e4%bb%a4%e4%bb%8b%e7%b4%b9","status":"publish","type":"post","link":"https:\/\/www.url.com.tw\/blog\/?p=16224","title":{"rendered":"IFRS\u57fa\u790e\u6cd5\u4ee4\u4ecb\u7d39"},"content":{"rendered":"

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong> \u7b46\u8005\u8fd1\u4f86\u5e38\u88ab\u8a31\u591a\u516c\u53f8\u6703\u8a08\u8a62\u554f\u6709\u95dcIFRS\u7684\u554f\u984c,\u4e26\u64d4\u5fc3\u65e5\u5f8c\u5c0d\u516c\u53f8\u662f\u5426\u6709\u5f71\u97ff,\u6709\u9451\u65bc\u6b64,\u7b46\u8005\u5c31\u9806\u4fbf\u6458\u9304\u4e86\u884c\u653f\u9662\u91d1\u878d\u76e3\u7763\u7ba1\u7406\u59d4\u54e1\u6703\u6240\u5f59\u6574\u6709\u95dcIFRS\u7684\u76f8\u95dc\u8cc7\u6599\u4f86\u8207\u5927\u5bb6\u5206\u4eab,\u5e0c\u671b\u80fd\u5c0d\u5927\u5bb6\u80fd\u6709\u6240\u5e6b\u52a9\u3002<\/p>\n

1.<\/strong>\u554f\uff1a\u4f55\u8b02IFRS(\u570b\u969b\u6703\u8a08\u6e96\u5247)\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u570b\u969b\u6703\u8a08\u6e96\u5247\u59d4\u54e1\u6703\u5e741972\u5728\u96ea\u68a8\u8209\u884c\u7b2c\u5341\u5c46\u570b\u969b\u6703\u8a08\u5e2b\u6703\u8b70\uff0c\u65bc\u8a72\u6703\u8b70\u4e2d\u6709\u82e5\u5e72\u570b\u5bb6\u7684\u6703\u8a08\u5c08\u696d\u5718\u9ad4\u4ee3\u8868\u5efa\u8b70\u5927\u6703\u61c9\u8a72\u8a2d\u7acb\u4e00\u500b\u570b\u969b\u59d4\u54e1\u6703\uff0c\u4ee5\u5236\u5b9a\u570b\u969b\u6703\u8a08\u6e96\u5247\u3002\u9694\u5e74(1973)\u7531\u6fb3\u6d32\u3001\u52a0\u62ff\u5927\u3001\u6cd5\u570b\u3001\u5fb7\u570b\u3001\u65e5\u672c\u3001\u58a8\u897f\u54e5\u3001\u8377\u862d\u3001\u82f1\u570b\u3001\u611b\u723e\u862d\u8207\u7f8e\u570b\u7b49\u570b\u5171\u540c\u7acb\u4e86\u570b\u969b\u6703\u8a08\u6e96\u5247\u59d4\u54e1\u6703(IASC)\uff0c\u8ca0\u8cac\u5236\u5b9a\u570b\u969b\u6703\u8a08\u6e96\u5247\u516c\u5831(International Accounting Standards\uff1bIAS)\u3002IASC\u65bc2001\u6539\u7d44\u70baInternational Accounting Standards Board(IASB)\uff0c\u6539\u7d44\u5f8c\u6240\u5236\u5b9a\u4e4b\u570b\u969b\u6703\u8a08\u6e96\u5247\u6539\u7a31\u70baIFRS(International Financial Reporting Standards)\u3002IASC\u5171\u5236\u5b9a\u4e8641\u865fIAS\uff0c\u5176\u4e2d34\u865fIAS\u73fe\u4ecd\u5c6c\u6709\u6548\uff0cIASB\u6210\u7acb\u8fc4\u4eca\u5247\u5236\u5b9a\u4e865\u865fIFRS\u3002IASB\u76ee\u524d\u64c1\u6709\u4f86\u81ea104\u570b\u4e4b143\u500b\u5c08\u696d\u5718\u9ad4\u6703\u54e1\uff0c\u4ee5\u53ca200\u591a\u500b\u6703\u8a08\u5e2b\u4ee3\u8868\u3002<\/p>\n

2.<\/strong>\u554f\uff1a\u70ba\u4f55\u53f0\u7063\u4f01\u696d\u9700\u8981\u63a8\u52d5IFRS\u570b\u969b\u6703\u8a08\u6e96\u5247\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u8cc7\u8a0a\u516c\u958b\u4fc2\u8b49\u5238\u5e02\u5834\u5065\u5168\u4e4b\u57fa\u77f3\uff0c\u6545\u767c\u884c\u516c\u53f8\u61c9\u53ca\u6642\u3001\u516c\u6b63\u53ca\u5145\u5206\u516c\u958b\u8ca1\u52d9\u3001\u696d\u52d9\u8cc7\u8a0a\uff0c\u4f9b\u6295\u8cc7\u4eba\u4f5c\u70ba\u6c7a\u7b56\u4f9d\u64da\u3002\u800c\u8cc7\u8a0a\u63ed\u9732\u8207\u900f\u660e\u5ea6(Disclosure and Transparency)\u4ea6\u662f\u7d93\u6fdf\u5408\u4f5c\u66a8\u958b\u767c\u7d44\u7e54(OECD)\u8207\u4e9e\u592a\u7d93\u5408\u6703(APEC)\u516c\u53f8\u6cbb\u7406\u7684\u539f\u5247\u4e4b\u4e00\uff0c\u7531\u5e02\u5834\u529b\u91cf\u9a45\u4f7f\u516c\u53f8\u91cd\u8996\u80a1\u6771\u8207\u50b5\u6b0a\u4eba\u6b0a\u76ca\u7684\u91cd\u8981\u57fa\u790e\uff0c\u516c\u53f8\u61c9\u78ba\u4fdd\u53ca\u6642\u8207\u771f\u5be6\u7684\u63ed\u9732\u516c\u53f8\u6240\u6709\u7684\u91cd\u5927\u8cc7\u8a0a\uff0c\u5728\u4f01\u696d\u5b9a\u671f\u516c\u958b\u4e4b\u8cc7\u8a0a\u4e2d\uff0c\u8ca1\u52d9\u5831\u8868\u901a\u5e38\u4fc2\u6295\u8cc7\u4eba\u6216\u80a1\u6771\u64da\u4ee5\u4f5c\u51fa\u6c7a\u7b56\u4e4b\u91cd\u8981\u5de5\u5177\uff0c\u6703\u8a08\u6e96\u5247\u662f\u8ca1\u52d9\u5831\u5c0e\u7684\u4e3b\u8981\u8a9e\u8a00\u3002<\/p>\n

\u8cc7\u672c\u5e02\u5834\u4e4b\u5168\u7403\u5316\u5df2\u662f\u4e00\u80a1\u4e0d\u53ef\u64cb\u4e4b\u6f6e\u6d41\uff0c\u9452\u65bc\u570b\u5167\u8a31\u591a\u5927\u578b\u4e4b\u4e0a\u5e02(\u6ac3)\u516c\u53f8\u5747\u5df2\u524d\u5f80\u570b\u5916\u4ea4\u6613\u6240\u639b\u724c\u4ea4\u6613\uff0c\u6216\u65bc\u570b\u5916\u767c\u884c\u53ef\u8f49\u63db\u516c\u53f8\u50b5\u4ee5\u52df\u96c6\u8cc7\u91d1\uff0c\u76f8\u95dc\u8ca1\u52d9\u8cc7\u8a0a\u4e4b\u7de8\u88fd\u53ca\u63ed\u9732\u5747\u9808\u7b26\u5408\u7576\u5730\u898f\u5b9a\uff1b\u4e14\u8003\u91cf\u570b\u969b\u9593\u4e4b\u5546\u696d\u4ea4\u6613\u65e5\u8da8\u983b\u7e41\uff0c\u570b\u5167\u4f01\u696d\u8a2d\u7f6e\u6d77\u5916\u5b50\u516c\u53f8\u4e4b\u60c5\u5f62\u4ea6\u6f38\u666e\u904d\uff0c\u570b\u5167\u4f01\u696d\u4e4b\u6703\u8a08\u8cc7\u8a0a\u8207\u570b\u969b\u898f\u5b9a\u4e00\u81f4\uff0c\u5c07\u53ef\u7bc0\u7701\u4f01\u696d\u7de8\u88fd\u76f8\u95dc\u5831\u8868\u4e4b\u6210\u672c\uff0c\u6709\u52a9\u65bc\u4f01\u696d\u4e4b\u570b\u969b\u5316\uff0c\u4e26\u5229\u65bc\u5438\u5f15\u5916\u8cc7\u6295\u8cc7\u570b\u5167\u4f01\u696d\uff0c\u6545\u70ba\u63d0\u5347\u5168\u7403\u7af6\u722d\u529b\uff0c\u6211\u570b\u61c9\u81f4\u529b\u65bc\u5efa\u69cb\u8207\u570b\u969b\u63a5\u8ecc\u7684\u8cc7\u8a0a\u516c\u958b\u5236\u5ea6\uff0c\u4e26\u63a8\u52d5\u6703\u8a08\u6e96\u5247\u8207\u570b\u969b\u63a5\u8ecc\uff0c\u4e5f\u8b93\u6295\u8cc7\u8005\u6709\u4e00\u81f4\u7684\u5224\u65b7\u6a19\u6e96\u3002<\/p>\n

3.<\/strong>\u554f\uff1aIFRS\u570b\u969b\u6703\u8a08\u6e96\u5247\u5be6\u65bd\u7684\u6642\u9593\u9ede\u70ba\u4f55\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u570b\u5167\u4e0a\u5e02\u6ac3\u516c\u53f8\u61c9\u81ea2013\u5e74\u8d77\u4f9d\u570b\u969b\u6703\u8a08\u6e96\u5247(IFRS)\u7de8\u88fd\u8ca1\u52d9\u5831\u544a\uff0c\u6211\u570b\u4f01\u696d\u539f\u5247\u4e0a\u5206\u968e\u6bb5\u63a1\u7528\u570b\u969b\u6703\u8a08\u6e96\u5247\uff0c\u76ee\u524d\u898f\u5283\u7b2c\u4e00\u968e\u6bb5\u5be6\u65bd\u7684\u516c\u53f8\uff0c\u5305\u62ec\u4e0a\u5e02\u4e0a\u6ac3\u516c\u53f8\u3001\u8208\u6ac3\u516c\u53f8\u53ca\u91d1\u7ba1\u6703\u4e3b\u7ba1\u7684\u91d1\u878d\u696d(\u4e0d\u542b\u4fe1\u7528\u5408\u4f5c\u793e\u3001\u4fe1\u7528\u5361\u516c\u53f8\u3001\u4fdd\u96aa\u7d93\u7d00\u4eba\u53ca\u4ee3\u7406\u4eba)\u61c9\u81ea2013\u5e74\u8d77\u4f9dIFRS\u7de8\u88fd\u8ca1\u52d9\u5831\u544a\uff0c\u4e26\u5141\u8a31\u81ea2012\u5e74\u8d77\u5f97\u81ea\u9858\u63d0\u524d\u63a1\u7528\u3002<\/p>\n

\u81f3\u65bc\u7b2c\u4e8c\u968e\u6bb5\u5be6\u65bd\u7684\u516c\u53f8\uff0c\u5247\u5305\u62ec\u975e\u4e0a\u5e02\u4e0a\u6ac3\u53ca\u8208\u6ac3\u7684\u516c\u958b\u767c\u884c\u516c\u53f8\u3001\u4fe1\u7528\u5408\u4f5c\u793e\u53ca\u4fe1\u7528\u5361\u516c\u53f8\u61c9\u81ea2015\u5e74\u8d77\u4f9dIFRS\u7de8\u88fd\u8ca1\u52d9\u5831\u544a\u3002<\/p>\n

4.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u640d\u76ca\u8868\u4e4b\u8868\u9054\u4e2d\u300e\u640d\u76ca\u8868\u4e4b\u7de8\u88fd\u8207\u8868\u9054\u300f\u4e2d\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u9700\u63ed\u9732\u71df\u696d\u6536\u5165\u3001\u71df\u696d\u6210\u672c\u53ca\u71df\u696d\u640d\u76ca\u3002IFRS\u56e0\u4e26\u672a\u5b9a\u7fa9\u300c\u71df\u696d\u6d3b\u52d5\u300d\uff0c\u6545\u9664\u71df\u696d\u6536\u5165\u5916\uff0c\u4e26\u7121\u5f37\u5236\u8981\u6c42\u4e00\u5b9a\u8981\u63ed\u9732\u71df\u696d\u6210\u672c\u53ca\u71df\u696d\u6de8\u5229\u3002<\/p>\n

5.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u640d\u76ca\u8868\u4e4b\u8868\u9054\u4e2d\u300e\u8cc7\u7522\u6e1b\u640d\u640d\u5931\u300f\u4e2d\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u8cc7\u7522\u6e1b\u640d\u640d\u5931\u901a\u5e38\u5217\u70ba\u71df\u696d\u5916\u652f\u51fa\u4e4b\u4e00\u90e8\u5206\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u82e5\u4f01\u696d\u63a1\u7528\u6027\u8cea\u5225\u8868\u9054\u640d\u8cbb\u9805\u76ee\uff0c\u8cc7\u7522\u6e1b\u640d\u640d\u5931\u61c9\u55ae\u7368\u5217\u793a\uff1b\u82e5\u63a1\u529f\u80fd\u5225\u8868\u9054\u640d\u8cbb\u9805\u76ee\uff0c\u8cc7\u7522\u6e1b\u640d\u640d\u5931\u61c9\u6b78\u5c6c\u65bc\u5176\u76f8\u95dc\u4e4b\u529f\u80fd\u5225\u8cbb\u7528\u3002<\/p>\n

6.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u640d\u76ca\u8868\u4e4b\u8868\u9054\u4e2d\u300e\u640d\u76ca\u8868\u514c\u63db\u640d\u76ca\u4e4b\u5206\u985e\u300f\u4e2d\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u50c5\u898f\u5b9a\u61c9\u65bc\u640d\u76ca\u8868\u5167\u55ae\u7368\u5217\u793a\uff0c\u672a\u898f\u7bc4\u5176\u5206\u985e\uff0c\u4f46\u5be6\u52d9\u4e0a\u591a\u6309\u300c\u8b49\u5238\u767c\u884c\u4eba\u8ca1\u52d9\u5831\u544a\u7de8\u88fd\u6e96\u5247\u300d\u6216\u7a05\u6cd5\u4e4b\u898f\u5b9a\u5c07\u514c\u63db\u640d\u76ca\u4ee5\u6de8\u984d\u5217\u793a\u65bc\u696d\u5916\u640d\u76ca\u9805\u4e0b\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u4f01\u696d\u61c9\u63ed\u9732\u9664\u6309IAS39\u898f\u5b9a\u4e4b\u91d1\u878d\u5546\u54c1\u516c\u5e73\u50f9\u503c\u8b8a\u52d5\u5165\u640d\u76ca\u8005\u4ee5\u5916\u4e4b\u514c\u63db\u640d\u76ca\u91d1\u984d([IAS21-52A)\u3002<\/p>\n

7.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u8cc7\u7522\u8ca0\u50b5\u8868\u4e4b\u8868\u9054\u4e2d\u300e\u7121\u4f7f\u7528\u50f9\u503c\u4e4b\u56fa\u5b9a\u8cc7\u7522\u4e4b\u8868\u9054\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7576\u56fa\u5b9a\u8cc7\u7522\u5df2\u7121\u4f7f\u7528\u50f9\u503c\u6642\uff0c\u61c9\u8f49\u5217\u9069\u7576\u79d1\u76ee(\u9592\u7f6e\u8cc7\u7522\u6216\u5176\u4ed6\u8cc7\u7522)\u3002<\/p>\n

IFRS\u5247\u672a\u8981\u6c42\u55ae\u7368\u63ed\u9732\u9592\u7f6e\u56fa\u5b9a\u8cc7\u7522\u4e4b\u5e33\u9762\u91d1\u984d\u3002<\/p>\n

8.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u8cc7\u7522\u8ca0\u50b5\u8868\u4e4b\u8868\u9054\u4e2d\u300e\u571f\u5730\u79df\u8cc3\u53ca\u5730\u4e0a\u6b0a\u4e4b\u8868\u9054\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u6309\u4ee5\u5f80\u898f\u5b9a\uff0c\u5730\u4e0a\u6b0a\u5f97\u5217\u65bc\u56fa\u5b9a\u8cc7\u7522\u9805\u4e0b\u4ee5\u5730\u4e0a\u6b0a\u5217\u793a\uff0c\u6216\u55ae\u7368\u5217\u65bc\u7121\u5f62\u8cc7\u7522\u9805\u4e0b\uff0c\u5728\u65bc\u79df\u8cc3\u671f\u9593\u5167\u6524\u92b7\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u79df\u8cc3\u4e4b\u571f\u5730\uff0c\u5982\u6301\u6709\u76ee\u7684\u4fc2\u70ba\u6295\u8cc7\uff0c\u61c9\u6309IAS40\u4f5c\u70ba\u6295\u8cc7\u6027\u623f\u5730\u7522\u8655\u7406\uff0c\u4ea6\u5373\u4f9d\u516c\u5e73\u50f9\u503c\u8861\u91cf\uff0c\u4e14\u516c\u5e73\u50f9\u503c\u8b8a\u52d5\u5165\u640d\u76ca\uff0c\u5426\u5247\u4f5c\u70ba\u9810\u4ed8\u6b3e\u8655\u7406\u3002<\/p>\n

9.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u8cc7\u7522\u8ca0\u50b5\u8868\u4e4b\u8868\u9054\u4e2d\u300e\u53d7\u9650\u5236\u8cc7\u7522\u4e4b\u8868\u9054\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u73fe\u91d1\u53ca\u7d04\u7576\u73fe\u91d1\u7528\u9014\u53d7\u9650\u5236\u8005\uff0c\u61c9\u65bc\u300c\u53d7\u9650\u5236\u8cc7\u7522\u300d\u79d1\u76ee\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u4f01\u696d\u61c9\u63ed\u9732\u5176\u6240\u6301\u6709\u4f46\u7121\u6cd5\u4f7f\u7528\u4e4b\u73fe\u91d1\u53ca\u7d04\u7576\u73fe\u91d1\u9918\u984d\uff0c\u4f46\u4e26\u4e0d\u9700\u5c07\u53d7\u9650\u5236\u8cc7\u7522\u55ae\u7368\u5217\u70ba\u4e00\u9805\u79d1\u76ee\u3002<\/p>\n

10.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u8cc7\u7522\u8ca0\u50b5\u8868\u4e4b\u8868\u9054\u4e2d\u300e\u53ef\u8f49\u63db\u91d1\u878d\u8ca0\u50b5\u4e4b\u6d41\u52d5\u6027\u5206\u985e\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u91d1\u878d\u8ca0\u50b5\u4e4b\u53ef\u8f49\u63db\u7279\u6027\u4e0d\u5f71\u97ff\u6d41\u52d5\u6027\u5206\u985e\u4e4b\u5224\u65b7\u3002<\/p>\n

11.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u73fe\u91d1\u6d41\u91cf\u8868\u4e2d\u5c0d\u65bc\u300e\u672a\u8a8d\u5217\u70ba\u8cc7\u7522\u652f\u51fa\u4e4b\u5206\u985e\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u672a\u8a8d\u5217\u70ba\u8cc7\u7522\u4e4b\u652f\u51fa\uff0c\u65bc\u73fe\u91d1\u6d41\u91cf\u8868\u4e2d\u4e0d\u5f97\u5206\u985e\u70ba\u6295\u8cc7\u6d3b\u52d5\u3002<\/p>\n

12.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u8ca1\u52d9\u5831\u8868\u9644\u8a3b\u63ed\u9732\u300e\u63a1\u7528\u6703\u8a08\u653f\u7b56\u6642\u6240\u505a\u51fa\u4e4b\u91cd\u8981\u5224\u65b7\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u82e5\u5c0d\u8ca1\u52d9\u5831\u8868\u8a8d\u5217\u91d1\u984d\u6709\u91cd\u5927\u5f71\u97ff\u4e4b\u6703\u8a08\u653f\u7b56\u6d89\u53ca\u5224\u65b7\uff0c\u4f01\u696d\u61c9\u63ed\u9732\u5176\u5224\u65b7\u4f9d\u64da\u3002<\/p>\n

13.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u8ca1\u52d9\u5831\u8868\u9644\u8a3b\u63ed\u9732\u300e\u91cd\u8981\u5047\u8a2d\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>IFRS\u5be6\u65bd\u5f8c\uff0c\u4f01\u696d\u9808\u63ed\u9732\u8207\u672a\u4f86\u4e8b\u9805\u6709\u95dc\u4e4b\u91cd\u8981\u5047\u8a2d\uff0c\u4ee5\u53ca\u5c0d\u4e0d\u78ba\u5b9a\u6027\u505a\u51fa\u4f30\u8a08\u4e4b\u4e3b\u8981\u4f9d\u64da\uff0c\u800c\u9019\u4e9b\u5047\u8a2d\u548c\u4f30\u8a08\u5f88\u53ef\u80fd\u6703\u5c0e\u81f4\u4e0b\u4e00\u500b\u6703\u8a08\u5e74\u5ea6\u8cc7\u7522\u548c\u8ca0\u50b5\u5e33\u9762\u50f9\u503c\u4e4b\u91cd\u5927\u8abf\u6574\u3002<\/p>\n

14.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u8ca1\u52d9\u5831\u8868\u9644\u8a3b\u63ed\u9732\u300e\u63a1\u6b0a\u76ca\u6cd5\u4e4b\u9577\u671f\u80a1\u6b0a\u6295\u8cc7\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u660e\u78ba\u898f\u5b9a\u4e0b\u5217\u4e8b\u9805\u4e4b\u63ed\u9732\uff1a<\/p>\n

1.\u6301\u80a1\u6bd4\u4f8b\u672a\u905420%\uff0c\u4f46\u88ab\u8a8d\u5b9a\u5177\u91cd\u5927\u5f71\u97ff\u529b\u4e4b\u539f\u56e0\u3002<\/p>\n

2.\u6301\u80a1\u6bd4\u4f8b\u905420%\uff0c\u4f46\u88ab\u8a8d\u5b9a\u4e0d\u5177\u91cd\u5927\u5f71\u97ff\u529b\u4e4b\u539f\u56e0\u3002<\/p>\n

3.\u88ab\u6295\u8cc7\u516c\u53f8\u63a1\u7528\u4e0d\u540c\u4e4b\u6703\u8a08\u5e74\u5ea6\u53ca\u5176\u539f\u56e0\u3002<\/p>\n

4.\u88ab\u6295\u8cc7\u516c\u53f8(\u5305\u62ec\u63a1\u7528\u6b0a\u76ca\u6cd5\u53ca\u672a\u63a1\u7528\u6b0a\u76ca\u6cd5\u8005)\u4e4b\u5f59\u7e3d\u6027\u8ca1\u52d9\u8cc7\u8a0a\uff1a\u5305\u62ec\u8cc7\u7522\u8ca0\u50b5\u53ca\u672c\u671f\u640d\u76ca\u4e4b\u5f59\u7e3d\u91d1\u984d\u3002<\/p>\n

5.\u56e0\u9069\u752832\u6bb5\u898f\u5b9a\u800c\u672a\u8a8d\u5217\u4e4b\u6295\u8cc7\u640d\u5931\u3002<\/p>\n

6.\u56e0\u4f8b\u5916\u60c5\u6cc1\u800c\u672a\u63a1\u7528\u6b0a\u76ca\u6cd5\u4e4b\u4e8b\u5be6<\/p>\n

15.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u8ca1\u52d9\u5831\u8868\u9644\u8a3b\u63ed\u9732\u300e\u95dc\u4fc2\u4eba\u4ea4\u6613\u4e4b\u63ed\u9732\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u9808\u5728\u95dc\u4fc2\u4eba\u4ea4\u6613\u9644\u8a3b\u9805\u4e0b\u63ed\u9732\u7ba1\u7406\u968e\u5c64\u5831\u916c\uff0c\u4f46\u516c\u958b\u767c\u884c\u516c\u53f8\u5728\u51fa\u5177\u5e74\u5831\u6642\uff0c\u9700\u8981\u63ed\u9732\u8463\u76e3\u4e8b\u53ca\u7d93\u7406\u4eba\u916c\u52de\u8cc7\u8a0a\u3002IFRS\u5be6\u65bd\u5f8c\uff0cIAS24\u8981\u6c42\u5728\u95dc\u4fc2\u4eba\u4ea4\u6613\u9644\u8a3b\u4e2d\u63ed\u9732\u4f01\u696d\u652f\u4ed8\u7d66\u4e3b\u8981\u7ba1\u7406\u968e\u5c64\u4e4b\u5831\u916c\uff0c\u4f9d\u77ed\u671f\u798f\u5229\u3001\u9000\u4f11\u5f8c\u798f\u5229\u3001\u5176\u4ed6\u9577\u671f\u798f\u5229\u53ca\u57fa\u65bc\u80a1\u6b0a\u4e4b\u5831\u916c\u5404\u9805\u5206\u5225\u63ed\u9732\uff0c\u800c\u4e14\u4e0d\u8ad6\u4f01\u696d\u662f\u5426\u70ba\u516c\u958b\u767c\u884c\u516c\u53f8\u7686\u8981\u63ed\u9732\u3002<\/p>\n

16.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u8ca1\u52d9\u5831\u8868\u9644\u8a3b\u63ed\u9732\u300e\u6216\u6709\u4e8b\u9805-\u672a\u6c7a\u8a34\u8a1f\u4e4b\u63ed\u9732\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u5728\u6975\u5c11\u6578\u4e4b\u60c5\u6cc1\u4e0b\uff0c\u6216\u6709\u4e8b\u9805\u4e4b\u63ed\u9732\u53ef\u80fd\u6703\u56b4\u91cd\u640d\u5bb3\u4f01\u696d\u5728\u722d\u8b70\u4e8b\u9805\u4e2d\u4e4b\u8655\u5883\u6642\uff0c\u53ef\u4e0d\u63ed\u9732\u91d1\u984d\u548c\u7d30\u7bc0\uff0c\u4f46\u5fc5\u9808\u63ed\u9732\u722d\u8b70\u4e8b\u9805\u4e4b\u6027\u8cea\u53ca\u4e0d\u63ed\u9732\u8a73\u60c5\u4e4b\u539f\u56e0\u3002<\/p>\n

17.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u8ca1\u52d9\u5831\u8868\u9644\u8a3b\u63ed\u9732\u300e\u5916\u5e63\u63db\u7b97\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u7576\u5831\u5c0e\u500b\u9ad4\u4e4b\u8868\u9054\u8ca8\u5e63\u8207\u529f\u80fd\u6027\u8ca8\u5e63\u4e0d\u540c\u6642\uff0c\u61c9\u63ed\u9732\u6b64\u4e00\u4e8b\u5be6\u3001\u5176\u529f\u80fd\u6027\u8ca8\u5e63\u5e63\u5225\uff0c\u8207\u5831\u5c0e\u500b\u9ad4\u9078\u64c7\u7528\u4e0d\u540c\u8ca8\u5e63\u4f5c\u70ba\u8868\u9054\u8ca8\u5e63\u4e4b\u7406\u7531\u3002\u53e6\u5831\u5c0e\u500b\u9ad4\u6216\u5176\u6240\u5c6c\u4e4b\u91cd\u5927\u570b\u5916\u71df\u904b\u6a5f\u69cb\u5982\u6709\u8b8a\u66f4\u529f\u80fd\u6027\u8ca8\u5e63\uff0c\u61c9\u63ed\u9732\u6b64\u4e00\u4e8b\u5be6\u53ca\u539f\u56e0\u3002\u5982\u5831\u8868\u7684\u63db\u7b97\u4e0d\u7b26\u5408IAS21\u4e4b\u898f\u5b9a\uff0c\u4e0d\u5f97\u5ba3\u7a31\u8a72\u5831\u8868\u7b26\u5408IFRS\uff0c\u4e26\u61c9\u8a3b\u660e\u8a72\u5831\u8868\u4fc2\u5c6c\u88dc\u5145\u6027\u8cc7\u8a0a\uff0c\u4ee5\u6709\u5225\u65bcIFRS\u8ca1\u5831\uff0c\u4e26\u61c9\u63ed\u9732\u8a72\u88dc\u5145\u6027\u8cc7\u8a0a\u7684\u8ca8\u5e63\u5e63\u5225\u3001\u8a72\u500b\u9ad4\u4e4b\u529f\u80fd\u6027\u8ca8\u5e63\u8207\u63db\u7b97\u4e4b\u65b9\u6cd5\u3002<\/p>\n

18.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u8ca1\u52d9\u5831\u8868\u9644\u8a3b\u63ed\u9732\u300e\u5f85\u51fa\u552e\u975e\u6d41\u52d5\u8cc7\u7522\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u898f\u5b9a\u4f01\u696d\u4e4b\u975e\u6d41\u52d5\u8cc7\u7522(\u8655\u5206\u7fa4\u7d44)\u5206\u985e\u70ba\u5f85\u51fa\u552e\u975e\u6d41\u52d5\u8cc7\u7522(\u8655\u5206\u7fa4\u7d44)\u4e4b\u671f\u9593\u82e5\u8d85\u904e1\u5e74\uff0c\u5247\u4f01\u696d\u61c9\u63ed\u9732\u8a72\u8cc7\u7522(\u7fa4\u7d44)\u4e4b\u5e33\u9762\u50f9\u503c\uff0c\u53ca\u82e5\u8a72\u8cc7\u7522\u672a\u5206\u985e\u70ba\u5f85\u51fa\u552e\u975e\u6d41\u52d5\u8cc7\u7522(\u8655\u5206\u7fa4\u7d44)\u61c9\u6709\u4e4b\u5e33\u9762\u50f9\u503c\u3002\u800cIFRS\u5247\u7121\u6b64\u898f\u5b9a\u3002<\/p>\n

19.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u8ca1\u52d9\u5831\u8868\u9644\u8a3b\u63ed\u9732\u300e\u71df\u904b\u90e8\u9580\u8cc7\u8a0a\u4e4b\u63ed\u9732\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u6211\u570b\u7684\u8ca1\u52d9\u6703\u8a08\u6e96\u5247\u516c\u5831\u7b2c20\u865f\u300c\u90e8\u9580\u5225\u8ca1\u52d9\u8cc7\u8a0a\u4e4b\u63ed\u9732\u300d\u898f\u5b9a\uff0c\u4f01\u696d\u61c9\u63ed\u9732\u7522\u696d\u90e8\u9580\u3001\u570b\u5916\u71df\u904b\u90e8\u9580\u53ca\u570b\u5167\u71df\u904b\u90e8\u9580\u4e4b\u53ef\u8fa8\u8a8d\u8cc7\u7522\u5e33\u9762\u50f9\u503c\u3002\u8ca1\u52d9\u6703\u8a08\u6e96\u5247\u516c\u5831\u7b2c41\u865f\u300c\u71df\u904b\u90e8\u9580\u8cc7\u8a0a\u4e4b\u63ed\u9732\u300d\u898f\u5b9a\uff0c\u4f01\u696d\u61c9\u65bc\u8ca1\u52d9\u5831\u8868\u4e2d\u63ed\u9732\u61c9\u5831\u5c0e\u90e8\u9580\u8cc7\u7522\u4e4b\u8861\u91cf\u91d1\u984d\uff0c\u7121\u8ad6\u8a72\u91d1\u984d\u662f\u5426\u5b9a\u671f\u63d0\u4f9b\u4e88\u71df\u904b\u6c7a\u7b56\u8005\u3002<\/p>\n

IFRS\u5be6\u65bd\u5f8c\uff0c\u61c9\u5831\u5c0e\u90e8\u9580\u8cc7\u7522\u4e4b\u8861\u91cf\u91d1\u984d\uff0c\u82e5\u4fc2\u5b9a\u671f\u63d0\u4f9b\u4e88\u71df\u904b\u6c7a\u7b56\u8005\uff0c\u65b9\u61c9\u65bc\u8ca1\u52d9\u5831\u8868\u4e2d\u63ed\u9732\u3002<\/p>\n

20.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u56fa\u5b9a\u8cc7\u7522\u7684\u300e\u91cd\u5927\u6aa2\u9a57\u6216\u7ffb\u4fee\u6210\u672c\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u6aa2\u9a57\u6210\u672c\u901a\u5e38\u662f\u8cbb\u7528\u5316\u8655\u7406\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u82e5\u4e00\u9805\u4e0d\u52d5\u7522\u3001\u5ee0\u623f\u548c\u8a2d\u5099\u5c08\u6848\u9700\u8981\u5b9a\u671f\u9032\u884c\u6aa2\u9a57\u6216\u7ffb\u4fee\uff0c\u5728\u7b26\u5408\u8cc7\u7522\u8a8d\u5217\u689d\u4ef6\u4e4b\u60c5\u6cc1\u4e0b\uff0c\u91cd\u5927\u6aa2\u9a57\u6216\u7ffb\u4fee\u6210\u672c\u61c9\u4f5c\u70ba\u91cd\u7f6e\u6210\u672c\u8a8d\u5217\u70ba\u8cc7\u7522\u5e33\u9762\u50f9\u503c\u4e4b\u4e00\u90e8\u5206\u3002\u53e6\uff0c\u524d\u6b21\u4e4b\u6aa2\u4fee\u6210\u672c\u9808\u9664\u5217\uff1b\u82e5\u8cc7\u7522\u8cfc\u8cb7\u6216\u5efa\u9020\u6642\u672a\u55ae\u7368\u5217\u51fa\u6aa2\u4fee\u6210\u672c\uff0c\u5247\u4ee5\u672c\u6b21\u4e4b\u6aa2\u4fee\u6210\u672c\u4f30\u5217\u524d\u6b21\u4e4b\u6aa2\u4fee\u6210\u672c\u5f8c\u9664\u5217\u3002<\/p>\n

21.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u79df\u8cc3\u521d\u59cb\u4ea4\u6613\u76f4\u63a5\u6210\u672c\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u79df\u8cc3\u521d\u59cb\u4ea4\u6613\u76f4\u63a5\u6210\u672c\u61c9\u5305\u62ec\u65bc\u79df\u8cc3\u8cc7\u7522\u4e4b\u5e33\u9762\u50f9\u503c\u53ca\u61c9\u6536\u79df\u8cc3\u6b3e\u4e2d\u4e26\u5728\u79df\u8cc3\u671f\u9593\u8a8d\u5217\u70ba\u8cbb\u7528\u3002<\/p>\n

22.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u6700\u4f4e\u79df\u91d1\u7d66\u4ed8\u984d\u73fe\u503c\u7e3d\u984d\u4e4b\u8a08\u7b97\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u672a\u5c31\u7b2c\u4e09\u4eba\u4fdd\u8b49\u6b98\u503c\u53ca\u5b58\u51fa\u4fdd\u8b49\u91d1\u662f\u5426\u61c9\u8a08\u5165\u6700\u4f4e\u79df\u91d1\u7d66\u4ed8\u984d\u6709\u660e\u78ba\u898f\u5b9a\uff0c\u4e14\u4ee5\u79df\u8cc3\u958b\u59cb\u65e5\u8ca1\u653f\u90e8\u516c\u5e03\u4e4b\u975e\u91d1\u878d\u696d\u6700\u9ad8\u501f\u6b3e\u5229\u7387\u8207\u51fa\u79df\u4eba\u4e4b\u96b1\u542b\u5229\u7387\u4e4b\u8f03\u4f4e\u8005\u6298\u73fe\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u7b2c\u4e09\u4eba\u4fdd\u8b49\u6b98\u503c\u53ca\u5b58\u51fa\u4fdd\u8b49\u91d1\u61c9\u8a08\u5165\u6700\u4f4e\u79df\u91d1\u7d66\u4ed8\u984d\u3002\u6298\u73fe\u7387\u63a1\u51fa\u79df\u4eba\u96b1\u542b\u5229\u7387\uff0c\u82e5\u4e0d\u53ef\u884c\uff0c\u5247\u63a1\u7528\u589e\u984d\u501f\u6b3e\u5229\u7387\u3002<\/p>\n

23.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u571f\u5730\u8207\u5efa\u7269\u79df\u8cc3\u4e4b\u5206\u985e\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u4f01\u696d\u65bc\u571f\u5730\u8207\u5efa\u7269\u5408\u4f75\u79df\u8cc3\u6642\uff0c\u9700\u5c31\u571f\u5730\u90e8\u5206\u53ca\u5efa\u7269\u90e8\u5206\u5206\u5225\u5224\u65b7\u4fc2\u5c6c\u878d\u8cc7\u79df\u8cc3\u6216\u5c6c\u71df\u696d\u79df\u8cc3\u3002<\/p>\n

24.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u4e0d\u5f97\u5229\u606f\u8cc7\u672c\u5316\u4e4b\u8cc7\u7522\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u70ba\uff1a<\/p>\n

1.\u77ed\u671f\u9593\u5167\u7d93\u5e38\u88fd\u9020\u6216\u91cd\u8907\u5927\u91cf\u751f\u7522\u4e4b\u5b58\u8ca8\u3002<\/p>\n

2.\u5df2\u4f9b\u6216\u5df2\u80fd\u4f9b\u71df\u696d\u4f7f\u7528\u4e4b\u8cc7\u7522\u3002<\/p>\n

3.\u76ee\u524d\u96d6\u672a\u80fd\u4f9b\u71df\u696d\u4f7f\u7528\uff0c\u60df\u4ea6\u672a\u5728\u9032\u884c\u4f7f\u5176\u9054\u5230\u53ef\u4f9b\u4f7f\u7528\u4e4b\u5fc5\u8981\u8cfc\u7f6e\u6216\u5efa\u9020\u5de5\u4f5c\u4e4b\u8cc7\u7522\u3002\u53e6\uff0c\u571f\u5730\u5982\u672a\u9032\u884c\u958b\u767c\u6216\u5efa\u9020\u5de5\u4f5c\uff0c\u4e0d\u5f97\u5c07\u8cfc\u7f6e\u571f\u5730\u4e4b\u5229\u606f\u8cc7\u672c\u5316\u3002<\/p>\n

IFRS\u5be6\u65bd\u5f8c\u70ba\uff1a<\/p>\n

1.\u77ed\u671f\u9593\u5167\u88fd\u9020\u6216\u91cd\u8907\u5927\u91cf\u751f\u7522\u4e4b\u5b58\u8ca8\u3002<\/p>\n

2.\u5df2\u9054\u9810\u671f\u4f7f\u7528\u6216\u51fa\u552e\u72c0\u614b\u4e4b\u8cc7\u7522\u3002<\/p>\n

3.\u4ee5\u516c\u5e73\u50f9\u503c\u8861\u91cf\u4e4b\u8cc7\u7522\uff0c\u4f8b\u5982\u751f\u7269\u6027\u8cc7\u7522\u3002<\/p>\n

4.\u91d1\u878d\u8cc7\u7522\u3002<\/p>\n

25.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u52a0\u6b0a\u5e73\u5747\u5229\u7387\u4e4b\u8a08\u7b97\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u672a\u5141\u8a31\u63a1\u7528\u4f01\u696d\u96c6\u5718\u4e4b\u501f\u6b3e\u7e3d\u984d\u4f86\u8a08\u7b97\u52a0\u6b0a\u5e73\u5747\u501f\u6b3e\u6210\u672c\u4e26\u9069\u7528\u81f3\u96c6\u5718\u5167\u4e4b\u5404\u806f\u5c6c\u516c\u53f8\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u5728\u67d0\u4e9b\u60c5\u5f62\u4e0b\uff0c\u63a1\u7528\u6bcd\u516c\u53f8\u53ca\u5b50\u516c\u53f8\u4e4b\u501f\u6b3e\u7e3d\u984d\u4ee5\u8a08\u7b97\u52a0\u6b0a\u5e73\u5747\u501f\u6b3e\u6210\u672c\u662f\u9069\u7576\u7684\uff1b\u5728\u5176\u4ed6\u60c5\u5f62\u4e0b\uff0c\u6bcf\u4e00\u5bb6\u5b50\u516c\u53f8\u63a1\u7528\u5176\u501f\u6b3e\u4ee5\u8a08\u7b97\u52a0\u6b0a\u5e73\u5747\u501f\u6b3e\u6210\u672c\u662f\u9069\u7576\u7684\u3002<\/p>\n

26.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u66ab\u6642\u505c\u6b62\u8cc7\u7522\u8cfc\u5efa\u4e4b\u671f\u9593\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7576\u505c\u6b62\u8cfc\u5efa\u4e4b\u5927\u90e8\u5206\u5de5\u4f5c\u70ba\u6574\u500b\u904e\u7a0b\u4e4b\u5fc5\u8981\u90e8\u5206\uff0c\u5247\u4e0d\u9808\u505c\u6b62\u5229\u606f\u4e4b\u8cc7\u672c\u5316\uff0c\u4f46\u4ee5\u8a72\u66ab\u505c\u671f\u9593\u672a\u8d85\u904e\u4e09\u500b\u6708\u70ba\u9650\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u82e5\u66ab\u6642\u505c\u6b62\u8cc7\u7522\u8cfc\u5efa\u662f\u8cc7\u7522\u9054\u53ef\u4f9b\u4f7f\u7528\u6216\u51fa\u552e\u4e4b\u5fc5\u8981\u904e\u7a0b\uff0c\u5247\u6bcb\u9808\u505c\u6b62\u8cc7\u672c\u5316\u3002\u81f3\u65bc\u8cc7\u7522\u8cfc\u5efa\u53ef\u66ab\u505c\u591a\u4e45\uff0c\u4e26\u672a\u9650\u5236\u4e4b\u3002<\/p>\n

27.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u63a1\u6b0a\u76ca\u6cd5\u4e4b\u9577\u671f\u80a1\u6b0a\u6295\u8cc7\u6703\u8a08\u8655\u7406\u6e96\u5247\u300f\u6709\u4f55\u4f8b\u5916\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u6709\u4ee5\u4e0b\u72c0\u6cc1\u70ba\u4f8b\u5916<\/p>\n

1.\u88ab\u6295\u8cc7\u516c\u53f8\u5df2\u5ba3\u544a\u7834\u7522\u6216\u5728\u6cd5\u9662\u76e3\u7763\u4e0b\u9032\u884c\u91cd\u6574\uff0c\u300c\u5f97\u300d\u4e0d\u9069\u7528\u6b0a\u76ca\u6cd5\u3002<\/p>\n

2.\u6539\u7528\u6b0a\u76ca\u6cd5\u4e4b\u5e74\u5ea6\uff0c\u82e5\u672a\u80fd\u53d6\u5f97\u88ab\u6295\u8cc7\u516c\u53f8\u540c\u5e74\u5ea6\u4e4b\u6c7a\u7b97\u5831\u8868\u6642\uff0c\u7576\u5e74\u5ea6\u4ecd\u4f9d\u539f\u8a55\u50f9\u65b9\u6cd5\u8655\u7406\u3002<\/p>\n

3.\u7121\u4e0b\u8ff0\u7b2c3\u9ede\u4e4b\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u6709\u4ee5\u4e0b\u5dee\u7570\uff1a<\/p>\n

1.\u88ab\u6295\u8cc7\u516c\u53f8\u5df2\u5ba3\u544a\u7834\u7522\u6216\u5728\u6cd5\u9662\u76e3\u7763\u4e0b\u9032\u884c\u91cd\u6574\uff0c\u5c6c\u55aa\u5931\u91cd\u5927\u5f71\u97ff\u529b\u4e4b\u60c5\u6cc1\uff0c\u61c9\u4e0d\u5f97\u9069\u7528\u6b0a\u76ca\u6cd5\u3002<\/p>\n

2.\u7121\u985e\u4f3c\u4e0a\u8ff0\u7b2c2\u9ede\u4e4b\u3002<\/p>\n

3.\u540c\u6642\u7b26\u5408\u4e00\u5b9a\u689d\u4ef6\u8005\uff0c\u4e0d\u9069\u7528\u6b0a\u76ca\u6cd5\uff1a(1)\u6295\u8cc7\u8005\u672c\u8eab\u4fc2\u88ab\u5176\u4ed6\u516c\u53f8\u5b8c\u5168\u6301\u6709\u4e4b\u5b50\u516c\u53f8\uff0c\u6216\u4fc2\u88ab\u5176\u4ed6\u516c\u53f8\u90e8\u5206\u6301\u6709\u4e4b\u5b50\u516c\u53f8\uff0c\u800c\u5176\u4ed6\u80a1\u6771(\u5305\u62ec\u7121\u8868\u6c7a\u6b0a\u4e4b\u80a1\u6771)\u5df2\u88ab\u544a\u77e5\u4e14\u4e0d\u53cd\u5c0d\u8a72\u6295\u8cc7\u8005\u4e0d\u63a1\u7528\u6b0a\u76ca\u6cd5\u3002(2)\u6295\u8cc7\u8005\u4e4b\u50b5\u52d9\u6216\u6b0a\u76ca\u8b49\u5238\u672a\u5728\u516c\u958b\u5e02\u5834\u4ea4\u6613(\u5305\u542b\u570b\u5167\u6216\u570b\u5916\u8b49\u5238\u4ea4\u6613\u6240\u6216\u6ac3\u6aaf\u5e02\u5834)\u3002(3)\u6295\u8cc7\u8005\u672a\u56e0\u6b32\u65bc\u516c\u958b\u5e02\u5834\u767c\u884c\u4efb\u4f55\u5f62\u5f0f\u4e4b\u91d1\u878d\u5546\u54c1\uff0c\u800c\u5411\u8b49\u5238\u7ba1\u7406\u6a5f\u95dc\u6216\u5176\u4ed6\u4e3b\u7ba1\u6a5f\u95dc\u7533\u5831\u8ca1\u52d9\u5831\u8868\uff0c\u6216\u6b63\u8655\u65bc\u7533\u5831\u4e4b\u7a0b\u5e8f\u4e2d\u3002(4)\u6295\u8cc7\u8005\u4e4b\u4e2d\u9593\u6bcd\u516c\u53f8\u6216\u6700\u7d42\u6bcd\u516c\u53f8\u5df2\u4f9d\u570b\u969b\u7de8\u88fd\u4f9b\u5927\u773e\u4f7f\u7528\u4e4b\u5408\u4f75\u8ca1\u52d9\u5831\u8868\u3002<\/p>\n

28.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u672a\u4f86\u71df\u904b\u640d\u5931\u6e96\u5099\u4e4b\u8a8d\u5217\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54<\/strong>\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u5247\u4e0d\u53ef\u8a8d\u5217\u672a\u4f86\u71df\u904b\u640d\u5931\u6e96\u5099\u3002<\/p>\n

29.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u91cd\u6574\u6e96\u5099\u4e4b\u8a8d\u5217\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u4f01\u696d\u5fc5\u9808\u5217\u6709\u8a73\u7d30\u4e14\u6b63\u5f0f\u4e4b\u71df\u904b\u91cd\u6574\u8a08\u756b\uff0c\u6b64\u5916\uff0c\u53d7\u91cd\u6574\u8a08\u756b\u5f71\u97ff\u4e4b\u4e00\u65b9(\u4f8b\u5982\u54e1\u5de5\u6216\u4f9b\u61c9\u5546)\u5c0d\u6b64\u8a08\u756b\u9808\u6301\u6709\u6548\u7684\u9810\u671f\uff0c\u65b9\u80fd\u8a8d\u5217\u91cd\u6574\u76f8\u95dc\u6e96\u5099\u3002<\/p>\n

30.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u8667\u640d\u6027\u5408\u7d04\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u7576\u70ba\u5c65\u884c\u5408\u7d04\u7fa9\u52d9\u6240\u767c\u751f\u4e0d\u53ef\u907f\u514d\u7684\u6210\u672c\uff0c\u8d85\u904e\u9810\u671f\u5f9e\u8a72\u5408\u7d04\u6240\u7372\u5f97\u7684\u7d93\u6fdf\u6548\u76ca\u6642\uff0c\u8a72\u5408\u7d04\u5373\u70ba\u8667\u640d\u6027\u5408\u7d04\uff0cIAS37\u898f\u5b9a\u8667\u640d\u6027\u5408\u7d04\u4e4b\u4e0d\u53ef\u907f\u514d\u6210\u672c\u61c9\u8a8d\u5217\u6e96\u5099\u3002\u4e0d\u53ef\u907f\u514d\u6210\u672c\u5373\u9000\u51fa\u5408\u7d04\u4e4b\u6700\u5c0f\u6de8\u6210\u672c\uff0c\u4fc2\u70ba\u4e0b\u5217\u5169\u8005\u4e2d\u5b70\u4f4e\u8005\uff1a<\/p>\n

1.\u70ba\u5c65\u884c\u8a72\u5408\u7d04\u800c\u767c\u751f\u4e4b\u6210\u672c\uff1b<\/p>\n

2.\u7d42\u6b62\u5408\u7d04\u6240\u767c\u751f\u4e4b\u7f70\u91d1\u6216\u88dc\u511f\u91d1\u3002<\/p>\n

31.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u529f\u80fd\u6027\u8ca8\u5e63\u4e4b\u6c7a\u5b9a\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u5224\u65b7\u529f\u80fd\u6027\u8ca8\u5e63\u6642\uff0c\u901a\u5e38\u53ef\u4ee5\u53c3\u8003\u4e4b\u6307\u6a19\u5305\u62ec\uff1a\u73fe\u91d1\u6d41\u91cf\u3001\u92b7\u8ca8\u50f9\u683c\u3001\u92b7\u552e\u5e02\u5834\u3001\u6210\u672c\u3001\u7406\u8ca1\u6d3b\u52d5\u53ca\u5167\u90e8\u4ea4\u6613\u3002\u4ee5\u4e0a\u5404\u9805\u6307\u6a19\u7d93\u7d9c\u5408\u7814\u5224\u5f8c\u6c7a\u5b9a\u529f\u80fd\u6027\u8ca8\u5e63\uff0c\u7121\u512a\u5148\u9806\u5e8f\u4e4b\u5340\u5225\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u5224\u65b7\u529f\u80fd\u6027\u8ca8\u5e63\u6642\uff0c\u512a\u5148\u53c3\u8003\u4e4b\u6307\u6a19\u70ba\u6c7a\u5b9a\u4ea4\u6613\u50f9\u683c\u6240\u4f7f\u7528\u4e4b\u8ca8\u5e63\uff0c\u5176\u6b21\u518d\u8a55\u4f30\u7406\u8ca1\u6d3b\u52d5\u53ca\u5167\u90e8\u4ea4\u6613\u6307\u6a19\u4e4b\u5f71\u97ff\u3002<\/p>\n

32.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u5c6c\u5177\u9577\u671f\u6295\u8cc7\u6027\u8cea\u4e4b\u5916\u5e63\u588a\u6b3e\u4e4b\u7bc4\u570d\u8207\u6703\u8a08\u8655\u7406\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u50c5\u9650\u65bc\u300c\u672c\u570b\u4f01\u696d\u300d\u8207\u300c\u570b\u5916\u71df\u904b\u6a5f\u69cb\u300d\u9593\u5177\u6709\u9577\u671f\u6295\u8cc7\u6027\u8cea\u4e4b\u5916\u5e63\u588a\u6b3e\uff0c\u65bc\u55ae\u7368\u5831\u8868\u8207\u5408\u4f75\u5831\u8868\u5167\u5747\u5c07\u76f8\u95dc\u514c\u63db\u5dee\u7570\u5217\u5165\u80a1\u6771\u6b0a\u76ca\u9805\u4e0b\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u9577\u671f\u6295\u8cc7\u6027\u8cea\u4e4b\u5916\u5e63\u588a\u6b3e\u7bc4\u570d\u4e0d\u9650\u65bc\u672c\u570b\u4f01\u696d\u8207\u5916\u570b\u71df\u904b\u6a5f\u69cb\uff0c\u96c6\u5718\u5167\u5b50\u516c\u53f8\u9593\u5c0d\u5f7c\u6b64\u4e4b\u5916\u5e63\u588a\u6b3e\uff0c\u82e5\u4e0d\u9810\u8a08\u65bc\u53ef\u9810\u898b\u4e4b\u5c07\u4f86\u7d50\u6e05\uff0c\u5176\u6027\u8cea\u4ea6\u5c6c\u5177\u9577\u671f\u6295\u8cc7\u4e4b\u5916\u5e63\u501f\u6b3e\u3002\u5176\u514c\u63db\u5dee\u7570\u65bc\u55ae\u7368\u5831\u8868\u5167\u5217\u5165\u514c\u63db\u640d\u76ca\uff0c\u4f46\u65bc\u5408\u4f75\u5831\u8868\u5167\u5c07\u5217\u65bc\u80a1\u6771\u6b0a\u76ca\u4e4b\u8abf\u6574\u9805\u76ee\u3002<\/p>\n

33.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u591a\u7a2e\u532f\u7387\u6216\u8861\u91cf\u65e5\u7121\u532f\u7387\u8cc7\u6599\u4e4b\u72c0\u6cc1\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u82e5\u6709\u6578\u7a2e\u532f\u7387\u4e4b\u72c0\u6cc1\uff0c\u61c9\u9078\u64c7\u8a72\u4ea4\u6613\u6216\u9918\u984d\u53ef\u5728\u8861\u91cf\u65e5\u4ee5\u73fe\u91d1\u7d50\u6e05\u4e4b\u532f\u7387\u3002\u53e6\u82e5\u8861\u91cf\u65e5\u7121\u5e02\u5834\u532f\u7387\u5831\u50f9\uff0c\u61c9\u4ee5\u55e3\u5f8c\u6709\u5e02\u5834\u5831\u50f9\u4e4b\u9996\u65e5\u532f\u7387\u4f5c\u63db\u7b97\u3002<\/p>\n

34.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u4e0d\u5f97\u5229\u606f\u8cc7\u672c\u5316\u4e4b\u8cc7\u7522\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u516c\u5831\u5141\u8a31\u65bc\u5be6\u52d9\u4e0a\u70ba\u7c21\u4fbf\u8d77\u898b\uff0c\u65bc\u5831\u8868\u63db\u7b97\u6642\u640d\u76ca\u79d1\u76ee\u53ef\u6309\u7576\u671f\u52a0\u6b0a\u5e73\u5747\u532f\u7387\u63db\u7b97\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u539f\u5247\u4e0a\u8207\u6211\u570b\u4e00\u81f4\uff0c\u4f46\u7279\u5225\u898f\u5b9a\u82e5\u532f\u7387\u6709\u5de8\u5e45\u6ce2\u52d5\u6642\uff0c\u4e0d\u5b9c\u4f7f\u7528\u52a0\u6b0a\u5e73\u5747\u532f\u7387\u3002<\/p>\n

35.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u8b8a\u66f4\u529f\u80fd\u6027\u8ca8\u5e63\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u9664\u898f\u7bc4\u8b8a\u66f4\u529f\u80fd\u6027\u8ca8\u5e63\u7121\u9808\u91cd\u7de8\u4ee5\u5f80\u5e74\u5ea6\u5831\u8868\uff0c\u6b64\u5916\u4e26\u7121\u5176\u4ed6\u76f8\u95dc\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u9664\u8207\u6211\u570b\u76f8\u540c\u4e0d\u8981\u6c42\u91cd\u7de8\u5831\u8868\u5916\uff0c\u53e6\u898f\u5b9a\u4f01\u696d\u500b\u9ad4\u61c9\u6309\u8b8a\u66f4\u7576\u65e5\u4e4b\u532f\u7387\u5c07\u6240\u6709\u8cc7\u7522\u8ca0\u50b5\u8868\u79d1\u76ee\u63db\u7b97\u81f3\u65b0\u7684\u529f\u80fd\u6027\u8ca8\u5e63\uff0c\u56e0\u6b64\u5c0d\u975e\u8ca8\u5e63\u578b\u8cc7\u7522\u8ca0\u50b5\u800c\u8a00\uff0c\u8a72\u65e5\u63db\u7b97\u4e4b\u91d1\u984d\u5373\u70ba\u5176\u65b0\u7684\u6b77\u53f2\u6210\u672c\uff1b\u570b\u5916\u71df\u904b\u6a5f\u69cb\u5831\u8868\u63db\u7b97\u6216\u9577\u671f\u6295\u8cc7\u6027\u8cea\u4e4b\u588a\u6b3e\u63db\u7b97\u800c\u5217\u70ba\u6b0a\u76ca\u9805\u4e0b\u4e4b\u5f71\u97ff\u6578\u4ecd\u5217\u65bc\u6b0a\u76ca\uff0c\u4e0d\u56e0\u8b8a\u66f4\u529f\u80fd\u6027\u8ca8\u5e63\u800c\u8f49\u5217\u640d\u76ca\u3002<\/p>\n

36.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u5916\u5e63\u63db\u7b97\u8abf\u6574\u6578\u7684\u7d44\u6210\u3001\u9664\u5217\u8207\u5206\u914d\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u7d44\u6210<\/strong>\uff0d\u63db\u7b97\u8abf\u6574\u6578\u7684\u7d44\u6210\u6db5\u84cb(1)\u63db\u7b97\u640d\u76ca\u79d1\u76ee\u4f7f\u7528\u7684\u4ea4\u6613\u65e5\u532f\u7387(\u901a\u5e38\u70ba\u5e73\u5747\u532f\u7387)\u8207\u63db\u7b97\u8cc7\u7522\u8ca0\u50b5\u79d1\u76ee\u6240\u4f7f\u7528\u7684\u8cc7\u7522\u8ca0\u50b5\u8868\u65e5\u532f\u7387\u4e4b\u532f\u5dee\uff0c\u4ee5\u53ca(2)\u672c\u671f\u671f\u521d\u6de8\u8cc7\u7522\u4ee5\u671f\u521d\u8207\u671f\u672b\u8cc7\u7522\u8ca0\u50b5\u8868\u65e5\u532f\u7387\u63db\u7b97\u4e4b\u5dee\u7570\u3002<\/p>\n

\u9664\u5217<\/strong>\uff0d\u7d2f\u8a08\u63db\u7b97\u8abf\u6574\u6578\u9664\u56e0\u8655\u5206\u8a72\u570b\u5916\u71df\u904b\u6a5f\u69cb\u9808\u8f49\u5217\u640d\u76ca\u5916\uff0c\u61c9\u5217\u65bc\u6b0a\u76ca\u3002<\/p>\n

\u5206\u914d<\/strong>\uff0d\u82e5\u7d2f\u63db\u8abf\u6574\u6578\u4fc2\u7531\u975e100%\u6301\u6709\u4e4b\u570b\u5916\u5b50\u516c\u53f8\u56e0\u5831\u8868\u63db\u7b97\u6240\u9020\u6210\uff0c\u65bc\u5408\u4f75\u6642\u8a72\u5b50\u516c\u53f8\u4e4b\u7d2f\u63db\u8abf\u6574\u6578\u61c9\u6309\u6301\u80a1\u6bd4\u4f8b\u7b49\u6bd4\u5206\u914d\u4e0d\u5177\u63a7\u5236\u529b\u80a1\u6b0a(NCI)\uff0c\u4e26\u4f5c\u70baNCI\u9918\u984d\u4e4b\u4e00\u90e8\u5206\u3002<\/p>\n

37.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u570b\u5916\u71df\u904b\u6a5f\u69cb\u8207\u5831\u5c0e\u500b\u9ad4\u4e0d\u540c\u5e74\u5ea6\u7d50\u675f\u65e5\u4e4b\u8655\u7406\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0cIAS27\u5141\u8a31\u82e5\u5408\u4f75\u500b\u9ad4\u6709\u4e0d\u540c\u5e74\u5ea6\u7d50\u675f\u65e5\u6642\uff0c\u82e5\u8a72\u5dee\u7570\u57283\u500b\u6708\u5167\uff0c\u65bc\u7de8\u88fd\u5408\u4f75\u5831\u8868\u6642\uff0c\u5728\u8abf\u6574\u8a72\u5dee\u7570\u671f\u9593\u91cd\u5927\u4ea4\u6613\u5f8c\uff0c\u53ef\u76f4\u63a5\u5c07\u4e0d\u540c\u5e74\u5ea6\u7d50\u675f\u65e5\u4e4b\u5831\u8868\u4e88\u4ee5\u5408\u4f75\uff0c\u5916\u5e63\u5831\u8868\u4e4b\u63db\u7b97\u532f\u7387\u61c9\u6309\u570b\u5916\u71df\u904b\u6a5f\u69cb\u7684\u5e74\u5ea6\u7d50\u675f\u65e5\u532f\u7387\u63db\u7b97\u3002\u82e5\u5dee\u7570\u57283\u500b\u6708\u4ee5\u4e0a\u6642\uff0c\u61c9\u5c07\u5e74\u5ea6\u7d50\u675f\u65e5\u8abf\u70ba\u4e00\u81f4\u3002\u540c\u6a23\u7684\u63db\u7b97\u898f\u5b9a\u9069\u7528\u65bc\u6b0a\u76ca\u6cd5\u6295\u8cc7\u53ca\u5408\u8cc7\u4f01\u696d\u3002<\/p>\n

38.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u8655\u5206\u6216\u90e8\u5206\u8655\u5206\u570b\u5916\u71df\u904b\u6a5f\u69cb\u5c0e\u81f4\u7d2f\u8a08\u63db\u7b97\u8abf\u6574\u6578\u4e4b\u9664\u5217\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u50c5\u53ef\u85c9\u7531\u8655\u5206\u88ab\u6295\u8cc7\u516c\u53f8\u6216\u88ab\u6295\u8cc7\u516c\u53f8\u6e1b\u8cc7\u532f\u56de\u6642\u8abf\u6574\u63db\u7b97\u8abf\u6574\u6578\uff0c\u4e26\u5c07\u5dee\u7570\u5217\u70ba\u514c\u63db\u640d\u76ca\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u7d2f\u8a08\u63db\u7b97\u8abf\u6574\u6578\u53ef\u56e0\u4e0b\u5217\u4e8b\u4ef6\u9664\u5217\uff1a<\/p>\n

1.\u5168\u6578\u8655\u5206\u570b\u5916\u71df\u904b\u6a5f\u69cb\uff1a\u9664\u5217\u5e33\u5217\u4e4b\u7d2f\u63db\u6578\u4e26\u8a8d\u5217\u76f8\u95dc\u640d\u76ca\u3002<\/p>\n

2.\u8655\u5206\u90e8\u5206\u570b\u5916\u71df\u904b\u6a5f\u69cb(\u4f46\u5982\u6709\u55aa\u5931\u5c0d\u5408\u4f75\u4e4b\u570b\u5916\u71df\u904b\u6a5f\u69cb\u4e4b\u63a7\u5236\u529b\u3001\u55aa\u5931\u5c0d\u63a1\u6b0a\u76ca\u6cd5\u6295\u8cc7\u4e4b\u570b\u5916\u71df\u904b\u6a5f\u69cb\u4e4b\u91cd\u5927\u5f71\u97ff\u529b\u3001\u55aa\u5931\u5c0d\u806f\u5408\u63a7\u5236\u4e4b\u570b\u5916\u71df\u904b\u6a5f\u69cb\u4e4b\u806f\u5408\u63a7\u5236\u529b\u6642\u8996\u70ba\u5168\u6578\u8655\u5206\u4e26\u63091\u4e4b\u76f8\u95dc\u898f\u5b9a\u8655\u7406)\uff1a<\/p>\n

(1)\u82e5\u8a72\u5831\u5c0e\u500b\u9ad4\u4ecd\u5c0d\u6b64\u570b\u5916\u71df\u904b\u6a5f\u69cb\u5177\u63a7\u5236\u529b\u6642\uff0c\u8a72\u8655\u5206\u8996\u70ba\u8207\u4e0d\u5177\u63a7\u5236\u529b\u80a1\u6771\u9593\u4e4b\u4ea4\u6613\uff0c\u61c9\u5c07\u7b49\u6bd4\u4e4b\u7d2f\u8a08\u63db\u7b97\u8abf\u6574\u6578\u91cd\u5206\u985e\u81f3\u4e0d\u5177\u63a7\u5236\u529b\u80a1\u6771\u9918\u984d\u4e2d\uff0c\u4e0d\u5f97\u5c07\u5176\u8a8d\u5217\u65bc\u640d\u76ca\u5167\u3002<\/p>\n

(2)\u5176\u4ed6\u4e0d\u5305\u542b\u65bc\u4ee5\u4e0a(1)\u4ee5\u53ca\u91cd\u5927\u55aa\u5931\u63a7\u5236\u529b\u3001\u91cd\u5927\u5f71\u97ff\u529b\u8207\u806f\u5408\u63a7\u5236\u529b\u7684\u60c5\u5f62\u7684\u80a1\u6b0a\u6bd4\u4f8b\u6e1b\u5c11\uff0c\u5c07\u53ef\u7b49\u6bd4\u4f8b\u9664\u5217\u7d2f\u8a08\u63db\u7b97\u8abf\u6574\u6578\uff0c\u4e26\u8a8d\u5217\u76f8\u95dc\u7684\u8655\u5206\u640d\u76ca\u3002\u5168\u90e8\u8655\u5206\u6216\u90e8\u5206\u8655\u5206\u5c1a\u5305\u542b\u51fa\u552e\u6301\u80a1\u3001\u6e05\u7b97\u3001\u6e1b\u8cc7\u3001\u6216\u653e\u68c4(Abandonment)\u3002\u4f46\u56e0\u8a8d\u5217\u570b\u5916\u71df\u904b\u6a5f\u69cb\u4e4b\u640d\u5931\u6216\u6e1b\u640d\u800c\u964d\u4f4e\u6301\u6709\u4e4b\u5e33\u9762\u50f9\u503c\u4e0d\u8996\u70ba\u90e8\u5206\u8655\u5206\u570b\u5916\u71df\u904b\u6a5f\u69cb\u3002<\/p>\n

39.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u6240\u6709\u5916\u5e63\u514c\u63db\/\u63db\u7b97\/\u518d\u8861\u91cf\u5dee\u7570\u7684\u6240\u5f97\u7a05\u5f71\u97ff\u6578\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u50c5\u65bc\u7b2c22\u865f\u516c\u5831\u4e2d\u898f\u5b9a\u672a\u5be6\u73fe\u4e4b\u5916\u5e63\u514c\u63db\u640d\u76ca\u8207\u8ab2\u7a05\u57fa\u790e\u7522\u751f\u4e4b\u66ab\u6642\u6027\u5dee\u7570\u61c9\u8a08\u7b97\u5176\u905e\u5ef6\u6240\u5f97\u7a05\u5f71\u97ff\u6578\u3002\u7531\u65bc14\u865f\u516c\u5831\u4e0d\u5141\u8a31\u672c\u570b\u4f01\u696d\u4f7f\u7528\u975e\u65b0\u53f0\u5e63\u4e4b\u8ca8\u5e63\u70ba\u529f\u80fd\u6027\u8ca8\u5e63\uff0c\u56e0\u6b64\u672c\u570b\u4f01\u696d\u7121\u518d\u8861\u91cf\u6240\u9020\u6210\u4e4b\u6240\u5f97\u7a05\u5f71\u97ff\u6578\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u6240\u6709\u5916\u5e63\u514c\u63db\/\u63db\u7b97\/\u518d\u8861\u91cf\u82e5\u6709\u6240\u5f97\u7a05\u5f71\u97ff\u6578\u61c9\u6309IAS12\u8655\u7406\u3002IAS12\u7279\u5225\u898f\u5b9a\u518d\u8861\u91cf\u6240\u5c0e\u81f4\u4e4b\u640d\u76ca\u3001\u975e\u8ca8\u5e63\u6027\u8cc7\u7522\u8ca0\u50b5\u7684\u8ca1\u7a05\u5dee\u7570\u61c9\u4f5c\u70ba\u905e\u5ef6\u6240\u5f97\u7a05\u8cc7\u7522\u6216\u8ca0\u50b5\u3002<\/p>\n

40.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u300e\u5916\u5e63\u8ca1\u52d9\u5831\u8868\u4e4b\u63db\u7b97\uff0d\u80a1\u6771\u6b0a\u76ca\u79d1\u76ee\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u80a1\u6771\u6b0a\u76ca\u4e2d\u9664\u671f\u521d\u4fdd\u7559\u76c8\u9918\u4ee5\u4e0a\u671f\u671f\u672b\u63db\u7b97\u5f8c\u4e4b\u9918\u984d\u7d50\u8f49\u5916\uff0c\u5176\u9918\u5747\u6309\u6b77\u53f2\u532f\u7387\u63db\u7b97\uff0c\u80a1\u5229\u6309\u5ba3\u544a\u65e5\u4e4b\u532f\u7387\u63db\u7b97\u3002IFRS\u5be6\u65bd\u5f8c\uff0cIAS21\u4e26\u672a\u898f\u5b9a\u80a1\u6771\u6b0a\u76ca\u9805\u76ee\u8981\u4f55\u7a2e\u532f\u7387\u63db\u7b97\uff0c\u56e0\u6b64\u516c\u53f8\u53ef\u900f\u904e\u6703\u8a08\u653f\u7b56\u7684\u5236\u5b9a\uff0c\u9078\u7528\u6b77\u53f2\u532f\u7387\u6216\u8cc7\u7522\u8ca0\u50b5\u8868\u7576\u65e5\u532f\u7387\uff0c\u4e00\u65e6\u9078\u7528\u5f8c\u61c9\u4e00\u81f4\u63a1\u884c\uff0c\u5982\u516c\u53f8\u9078\u64c7\u4f7f\u7528\u73fe\u6642\u532f\u7387\uff0c\u6240\u7522\u751f\u7684\u514c\u63db\u5dee\u984d\u4ea6\u5c07\u4f5c\u70ba\u6b0a\u76ca\u7684\u8abf\u6574\u9805\u76ee\uff0c\u6545\u80a1\u6771\u6b0a\u76ca\u7e3d\u984d\u5c07\u4e0d\u56e0\u6703\u8a08\u653f\u7b56\u7684\u4e0d\u540c\u800c\u6709\u6240\u5dee\u7570\u3002<\/p>\n

41.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u73fe\u91d1\u6d41\u91cf\u8868\u4e4b\u300e\u5b58\u6b3e\u671f\u9593\u8d85\u904e\u4e09\u500b\u6708\u4ee5\u4e0a\u4e4b\u5b9a\u671f\u5b58\u6b3e\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u53ef\u96a8\u6642\u89e3\u7d04\u4e14\u4e0d\u640d\u53ca\u672c\u91d1\u4e4b\u5b9a\u671f\u5b58\u6b3e\uff0c\u5217\u65bc\u73fe\u91d1\u9805\u4e0b\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u5b58\u6b3e\u671f\u9593\u8d85\u904e\u4e09\u500b\u6708\u4ee5\u4e0a\u8005\u4e0d\u5217\u70ba\u73fe\u91d1\u53ca\u7d04\u7576\u73fe\u91d1\u3002\u8a72\u5b58\u6b3e\u56e0\u7121\u6d3b\u7d61\u5e02\u5834\u4e4b\u516c\u958b\u5831\u50f9\uff0c\u4e14\u5177\u6709\u56fa\u5b9a\u6216\u53ef\u6c7a\u5b9a\u6536\u53d6\u91d1\u984d\uff0c\u4f9dIAS39\uff0c\u53ef\u5206\u985e\u70ba\u653e\u6b3e\u53ca\u61c9\u6536\u6b3e\u3002<\/p>\n

42.<\/strong>\u554f\uff1aIIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u6240\u5f97\u7a05\u4e4b\u300e\u8cc7\u7522\u6216\u8ca0\u50b5\u4e4b\u521d\u59cb\u8a8d\u5217\u5c0e\u81f4\u4e4b\u66ab\u6642\u6027\u5dee\u7570\u4e4b\u8a8d\u5217\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u8cc7\u7522\u6216\u8ca0\u50b5\u4e4b\u521d\u59cb\u8a8d\u5217\uff0c\u82e5\u4fc2\u975e\u56e0\u4f01\u696d\u5408\u4f75\u800c\u767c\u751f\uff0c\u4e14\u4e0d\u5f71\u97ff\u8ca1\u52d9\u6240\u5f97\u6216\u8ab2\u7a05\u6240\u5f97\u800c\u7522\u751f\u4e4b\u66ab\u6642\u6027\u5dee\u7570\uff0c\u4e0d\u4e88\u8a8d\u5217\u905e\u5ef6\u6240\u5f97\u7a05\u8cc7\u7522\u6216\u8ca0\u50b5\u3002<\/p>\n

43.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u6240\u5f97\u7a05\u4e4b\u300e\u8861\u91cf\u905e\u5ef6\u6240\u5f97\u7a05\u8ca0\u50b5\u6216\u8cc7\u7522\u6642\u6240\u9069\u7528\u4e4b\u7a05\u7387\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u4ee5\u9810\u671f\u672a\u4f86\u905e\u5ef6\u6240\u5f97\u7a05\u8ca0\u50b5\u6216\u8cc7\u7522\u6e05\u511f\u6216\u5be6\u73fe\u5e74\u5ea6\u4e4b\u7a05\u7387\uff0c\u4f5c\u70ba\u9069\u7528\u4e4b\u7a05\u7387\u3002\u4f46\u9810\u671f\u6e05\u511f\u6216\u5be6\u73fe\u5e74\u5ea6\u4e4b\u7a05\u7387\u5c1a\u672a\u516c\u5e03\uff0c\u5247\u61c9\u9069\u7528\u6700\u8fd1\u8a72\u5e74\u5ea6\u5df2\u516c\u5e03\u4e4b\u7a05\u7387\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u4ee5\u8cc7\u7522\u8ca0\u50b5\u8868\u65e5\u5df2\u5236\u8a02\u6216\u5be6\u8cea\u4e0a\u5df2\u5236\u8a02\u4e4b\u7a05\u7387\u70ba\u57fa\u790e\u3002<\/p>\n

44.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u6240\u5f97\u7a05\u4e4b\u300e\u5408\u4f75\u5831\u8868\u4e0b\u4e4b\u66ab\u6642\u6027\u5dee\u7570\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u5408\u4f75\u5831\u8868\u4e0b\u4e4b\u66ab\u6642\u6027\u5dee\u7570\u61c9\u4ee5\u5408\u4f75\u5831\u8868\u4e4b\u8cc7\u7522\u8ca0\u50b5\u9805\u76ee\u4e4b\u5e33\u9762\u50f9\u503c\u6e1b\u8ab2\u7a05\u57fa\u790e\u8a08\u7b97\u4e4b\u3002\u7531\u4e0a\u8ff0\u898f\u5b9a\uff0c\u806f\u5c6c\u516c\u53f8\u9593\u672a\u5be6\u73fe\u92b7\u8ca8\u5c07\u65bc\u5408\u4f75\u8ca1\u52d9\u5831\u8868\u53cd\u6620\u4e0b\u5217\u60c5\u5f62\uff1a\u7de8\u88fd\u5408\u4f75\u8ca1\u52d9\u5831\u8868\u6642\uff0c\u900f\u904e\u6c96\u92b7\u5206\u9304\u5c07\u671f\u672b\u6301\u6709\u5167\u90e8\u4ea4\u6613\u5b58\u8ca8\u500b\u9ad4\u4e4b\u5b58\u8ca8\u5e33\u9762\u50f9\u503c\u4e2d\u5c6c\u672a\u5be6\u73fe\u92b7\u8ca8\u640d\u76ca\u7684\u90e8\u4efd\u4e88\u4ee5\u6c96\u92b7\uff0c\u60df\u8a72\u500b\u9ad4\u6301\u6709\u524d\u8ff0\u5b58\u8ca8\u4e4b\u8ab2\u7a05\u57fa\u790e\u4e26\u56e0\u524d\u8ff0\u6c96\u92b7\u800c\u6539\u8b8a\uff0c\u6545\u6b64\u6642\u5408\u4f75\u5831\u8868\u4e0b\uff0c\u524d\u8ff0\u5b58\u8ca8\u4e4b\u5e33\u9762\u50f9\u503c\u8207\u8ab2\u7a05\u57fa\u790e\u5c07\u7522\u751f\u5dee\u7570\u3002\u8003\u91cf\u5408\u4f75\u5831\u8868\u4e0b\u4e4b\u6240\u5f97\u7a05\u8a08\u7b97\u6642\uff0c\u5c0d\u65bc\u672a\u5be6\u73fe\u92b7\u8ca8\u4ea4\u6613\u4e4b\u6240\u5f97\u7a05\u5f71\u97ff\u6578\u61c9\u4ee5\u8cb7\u65b9\u7a05\u7387\u70ba\u8861\u91cf\u6642\u4e4b\u9069\u7528\u7a05\u7387\u3002<\/p>\n

45.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u6240\u5f97\u7a05\u4e4b\u300e\u8667\u640d\u6263\u62b5\u76f8\u95dc\u905e\u5ef6\u6240\u5f97\u7a05\u8cc7\u7522\u4e4b\u8a8d\u5217\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u8667\u640d\u6263\u62b5\u903e\u671f\u672a\u7528\u50c5\u70ba\u8ca0\u9762\u8b49\u64da\u4e4b\u8209\u4f8b\u4e4b\u4e00\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u672a\u4f7f\u7528\u7684\u8667\u640d\u6263\u62b5\u4fc2\u986f\u793a\u4f01\u696d\u672a\u4f86\u53ef\u80fd\u7121\u6cd5\u7372\u5229\u4e4b\u5f37\u70c8\u8b49\u64da\u3002<\/p>\n

46.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u6240\u5f97\u7a05\u4e4b\u300e\u74b0\u5883\u6539\u8b8a\u53ca\u9069\u7528\u7a05\u6cd5\u6539\u8b8a\u6642\uff0c\u905e\u5ef6\u6240\u5f97\u7a05\u5f71\u97ff\u6578\u4e4b\u8a08\u7b97\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u8b8a\u52d5\u7522\u751f\u4e4b\u8abf\u6574\u6578\u61c9\u5217\u5165\u7576\u671f\u6240\u5f97\u7a05\u8cbb\u7528(\u5229\u76ca)\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u8b8a\u52d5\u7522\u751f\u4e4b\u8abf\u6574\u6578\u61c9\u5217\u5165\u7576\u671f\u6240\u5f97\u7a05\u8cbb\u7528(\u5229\u76ca)\uff0c\u9664\u4e86\u539f\u59cb\u8a8d\u5217\u4e4b\u905e\u5ef6\u6240\u5f97\u7a05\u5f71\u97ff\u6578\u4fc2\u501f\u8a18\u6216\u8cb8\u8a18\u80a1\u6771\u6b0a\u76ca\u9805\u76ee\u8005\u3002<\/p>\n

47.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u6240\u5f97\u7a05\u4e4b\u300e\u80a1\u4efd\u57fa\u790e\u7d66\u4ed8\u6240\u5f97\u7a05\u4e4b\u898f\u5b9a\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u53ef\u6e1b\u9664\u66ab\u6642\u6027\u5dee\u7570\u8d85\u904e\u7d2f\u7a4d\u5df2\u8a8d\u5217\u916c\u52de\u6210\u672c\u90e8\u5206\u4e4b\u905e\u5ef6\u6240\u5f97\u7a05\u5f71\u97ff\u6578\u61c9\u8cb8\u8a18\u80a1\u6771\u6b0a\u76ca\u3002<\/p>\n

48.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u6240\u5f97\u7a05\u4e4b\u300e\u4f01\u696d\u5408\u4f75\u4e4b\u6240\u5f97\u7a05\u671f\u5f8c\u8abf\u6574\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u5408\u4f75\u65e5\u5f8c\uff0c\u5c0d\u65bc\u905e\u5ef6\u6240\u5f97\u7a05\u8cc7\u7522\u4e4b\u5099\u62b5\u8a55\u50f9\u91d1\u984d\u6c96\u6e1b\u800c\u7522\u751f\u6240\u5f97\u7a05\u5229\u76ca\u6642\uff0c\u61c9\u5c07\u6b64\u6240\u5f97\u7a05\u5229\u76ca\u5148\u6c96\u6e1b\u56e0\u5408\u4f75\u7522\u751f\u4e4b\u5546\u8b7d\uff0c\u5c1a\u6709\u9918\u984d\u518d\u6c96\u6e1b\u7576\u671f\u6240\u5f97\u7a05\u8cbb\u7528\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u5408\u4f75\u65e5\u5f8c12\u500b\u6708\u5167\uff0c\u4e0a\u8ff0\u60c5\u5f62\u5c07\u6539\u70ba\u50c5\u8abf\u6574\u905e\u5ef6\u6240\u5f97\u7a05\u8cc7\u7522\u8207\u5546\u8b7d\uff0c\u7121\u9808\u8abf\u6574\u6240\u5f97\u7a05\u8cbb\u7528(\u5229\u76ca)\u53ca\u8a8d\u5217\u5546\u8b7d\u6c96\u6e1b\u8cbb\u7528\u3002\u8d85\u904e\u5408\u4f75\u65e512\u500b\u6708\u6642\uff0c\u4e0a\u8ff0\u60c5\u5f62\u5247\u9015\u884c\u8abf\u6574\u905e\u5ef6\u6240\u5f97\u7a05\u8cc7\u7522\uff0c\u8a8d\u5217\u6240\u5f97\u7a05\u8cbb\u7528(\u5229\u76ca)\uff0c\u5546\u8b7d\u5247\u4e0d\u518d\u8abf\u6574\u3002<\/p>\n

49.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u6240\u5f97\u7a05\u4e4b\u300e\u8cc7\u7522\u91cd\u4f30\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u9700\u8a8d\u5217\u96c6\u5718\u9593\u7531\u65bc\u8cc7\u7522\u79fb\u8f49\u6240\u7522\u751f\u4e4b\u905e\u5ef6\u6240\u5f97\u7a05\u8cc7\u7522\/\u8ca0\u50b5\u3002<\/p>\n

50.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u6240\u5f97\u7a05\u4e4b\u300e\u5916\u5e63\u63db\u7b97\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7576\u5831\u5c0e\u8ca8\u5e63\u70ba\u529f\u80fd\u8ca8\u5e63\u6642\uff0c\u56e0\u570b\u5916\u975e\u8ca8\u5e63\u6027\u8cc7\u7522\u53ca\u8ca0\u50b5\u4ee5\u6b77\u53f2\u532f\u7387\u518d\u8861\u91cf\u70ba\u529f\u80fd\u6027\u8ca8\u5e63\u6642\u6240\u7522\u751f\u7684\u514c\u63db\u640d\u76ca\u4e0d\u8a8d\u5217\u905e\u5ef6\u6240\u5f97\u7a05\u8cc7\u7522(\u8ca0\u50b5)\u5f71\u97ff\u6578\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u56e0\u570b\u5916\u975e\u8ca8\u5e63\u6027\u8cc7\u7522\u53ca\u8ca0\u50b5\u4ee5\u6b77\u53f2\u532f\u7387\u518d\u8861\u91cf\u70ba\u529f\u80fd\u6027\u8ca8\u5e63\u6642\u6240\u7522\u751f\u7684\u514c\u63db\u640d\u76ca\u61c9\u8a8d\u5217\u905e\u5ef6\u6240\u5f97\u7a05\u8cc7\u7522(\u8ca0\u50b5)\u5f71\u97ff\u6578\u3002<\/p>\n

51.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u6240\u5f97\u7a05\u4e4b\u300e\u9577\u671f\u6295\u8cc7\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u67d0\u4e9b\u7279\u6b8a\u60c5\u6cc1\u4e0b\uff0c\u6295\u8cc7\u516c\u53f8\u53ef\u4e0d\u7528\u8a8d\u5217\u8207\u6295\u8cc7\u5b50\u516c\u53f8\u3001\u806f\u5c6c\u516c\u53f8\u53ca\u5408\u8cc7\u4f01\u696d\u6709\u95dc\u4e4b\u905e\u5ef6\u6240\u5f97\u7a05\u8cc7\u7522\/\u8ca0\u50b5\u3002<\/p>\n

52.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u6240\u5f97\u7a05\u4e4b\u300e\u905e\u5ef6\u6240\u5f97\u7a05\u8cc7\u7522\u6216\u8ca0\u50b5\u7684\u8861\u91cf\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u905e\u5ef6\u6240\u5f97\u7a05\u4fc2\u57fa\u65bc\u5176\u9810\u671f\u6e05\u511f\u6216\u6536\u56de\u65b9\u5f0f\u5c07\u8207\u4f01\u696d\u76ee\u524d\u4f7f\u7528\u65b9\u5f0f\u4e00\u81f4\u4e4b\u5047\u8a2d\u52a0\u4ee5\u8861\u91cf\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u905e\u5ef6\u6240\u5f97\u7a05\u4fc2\u57fa\u65bc\u9810\u671f\u6e05\u511f\u6216\u6536\u56de\u65b9\u5f0f\u52a0\u4ee5\u8861\u91cf\u3002<\/p>\n

53.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u6bcf\u80a1\u76c8\u9918\u300e\u54e1\u5de5\u8a8d\u80a1\u6b0a\u8a08\u756b\u5c0d\u8a08\u7b97\u7a00\u91cbEPS\u6642\u9ede\u4e4b\u898f\u5b9a\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u672a\u660e\u78ba\u898f\u5b9a\u8a08\u7b97\u7a00\u91cbEPS\u662f\u5426\u8003\u91cf\u5c1a\u672a\u65e2\u5f97\u4e4b\u54e1\u5de5\u8a8d\u80a1\u9078\u64c7\u6b0a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u5247\u6709\u8aaa\u660e\u7d66\u8207\u65e5\u5373\u9808\u5217\u5165\u8a08\u7b97\u3002<\/p>\n

54.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u6bcf\u80a1\u76c8\u9918\u300e\u82e5\u6709\u7531\u767c\u884c\u4eba\u9078\u64c7\u5f97\u4ee5\u666e\u901a\u80a1\u6216\u73fe\u91d1\u7d50\u6e05\u4e4b\u5408\u7d04\uff0c\u65bc\u8a08\u7b97\u6bcf\u80a1\u76c8\u9918\u6642\u4e4b\u8655\u7406\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u50c5\u6709\u54e1\u5de5\u5206\u7d05\u8cbb\u7528\u5316\u4e4b\u6bcf\u80a1\u76c8\u9918\u8a08\u7b97\u660e\u6587\u898f\u5b9a\u61c9\u5047\u8a2d\u8a72\u5408\u7d04\u4fc2\u4ee5\u666e\u901a\u80a1\u65b9\u5f0f\u7d50\u6e05\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u82e5\u5408\u7d04\u898f\u5b9a\u767c\u884c\u4eba\u53ef\u9078\u64c7\u5f97\u4ee5\u666e\u901a\u80a1\u6216\u73fe\u91d1\u7d50\u6e05\uff0c\u65bc\u8a08\u7b97\u7a00\u91cb\u6bcf\u80a1\u76c8\u9918\u6642\uff0c\u61c9\u5047\u8a2d\u8a72\u5408\u7d04\u4fc2\u4ee5\u666e\u901a\u80a1\u65b9\u5f0f\u7d50\u6e05\u3002<\/p>\n

55.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u653f\u5e9c\u8f14\u52a9\u4e4b\u6703\u8a08\u8655\u7406\u6e96\u5247\u6709\u95dc\u300e\u8fb2\u696d\u8cc7\u7522\u4e4b\u653f\u5e9c\u88dc\u52a9\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u7121\u660e\u6587\u898f\u5b9a\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u7576\u7121\u689d\u4ef6\u53d6\u5f97\u653f\u5e9c\u8fb2\u696d\u8cc7\u7522\u88dc\u52a9\u6642\uff0c\u4ee5\u5176\u516c\u5e73\u50f9\u503c\u8a8d\u5217\u70ba\u5229\u76ca\u6216\u640d\u5931\u3002<\/p>\n

56.<\/strong>\u554f\uff1aIIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u6536\u5165\u8a8d\u5217\u4e4b\u6703\u8a08\u8655\u7406\u6e96\u5247\u300e\u8edf\u9ad4\u6536\u5165\u8a8d\u5217\u4e4b\u6703\u8a08\u8655\u7406\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u6709\u660e\u78ba\u95dc\u65bc\u8edf\u9ad4\u6536\u5165\u8a8d\u5217\u4e4b\u6703\u8a08\u8655\u7406\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u5247\u7121\u660e\u78ba\u898f\u5b9a\u3002<\/p>\n

57.<\/strong>\u554f\uff1aIFRS\u5be6\u65bd\u5f8c\uff0c\u5be6\u52d9\u4e0a\u5c0d\u65bc\u6536\u5165\u8a8d\u5217\u4e4b\u6703\u8a08\u8655\u7406\u6e96\u5247\u300e\u5229\u606f\u6536\u5165\u300f\u8207\u539f\u672c\u6709\u4f55\u5dee\u7570\uff1f<\/strong><\/p>\n

\u7b54\uff1a<\/strong>\u4ee5\u5f80\u5229\u606f\u61c9\u4f9d\u6642\u9593\u4e4b\u7d93\u904e\u6309\u5229\u606f\u6cd5\u8a8d\u5217\uff0c\u4f46\u5982\u6309\u76f4\u7dda\u6cd5\u8a8d\u5217\u7d50\u679c\u5dee\u7570\u4e0d\u5927\u6642\uff0c\u4ea6\u5f97\u63a1\u7528\u4e4b\u3002IFRS\u5be6\u65bd\u5f8c\uff0c\u5229\u606f\u6536\u5165\u61c9\u63a1\u5229\u606f\u6cd5\u8a8d\u5217\u3002<\/p>\n

\u8cc7\u6599\u4f86\u6e90\uff1a\u884c\u653f\u9662\u91d1\u878d\u76e3\u7763\u7ba1\u7406\u59d4\u54e1\u6703<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

\u884c\u653f\u9662\u91d1\u878d\u76e3\u7763\u7ba1\u7406\u59d4\u54e1\u6703\u5df2\u65bc98\u5e745\u670814\u65e5\u5ba3\u4f48\uff0c\u5c07\u300c\u5206\u968e\u6bb5\u300d\u63a1\u7528\u570b\u969b\u6703\u8a08\u6e96\u5247\uff0c\u7b2c\u4e00\u968e\u6bb5\u70ba\uff1a\u4e0a\u5e02\u6ac3\u516c\u53f8\u3001\u8208\u6ac3\u516c\u53f8\u3001\u91d1\u7ba1\u6703\u4e3b\u7ba1\u7684\u91d1\u878d\u696d\u7b49\uff0c\u61c9\u65bc2013\u5e74\u8d77\uff0c\u300c\u76f4\u63a5\u63a1\u7528\u300d\u570b\u969b\u6703\u8a08\u6e96\u5247\uff08IFRS\uff09\u7de8\u88fd\u8ca1\u52d9\u5831\u544a\u3002\u7b2c\u4e8c\u968e\u6bb5\u61c9\u4f9dIFRS\u7de8\u88fd\u8ca1\u5831\u7684\u516c\u53f8\uff0c\u5305\u62ec\u975e\u4e0a\u5e02\u4e0a\u6ac3\u53ca\u8208\u6ac3\u7684\u516c\u958b\u767c\u884c\u516c\u53f8\u3001\u4fe1\u7528\u5408\u4f5c\u793e\u53ca\u4fe1\u7528\u5361\u516c\u53f8\uff0c\u61c9\u81ea2015\u5e74\u8d77\u4f9dIFRS\u7de8\u88fd\u8ca1\u52d9\u5831\u544a\u3002
\n IFRS\u5df2\u6210\u70ba\u5168\u7403\u8cc7\u672c\u5e02\u5834\u7684\u55ae\u4e00\u6e96\u5247\uff0c\u672a\u4f86\u76f4\u63a5\u63a1\u7528IFRS\uff0c\u6b64\u8b8a\u9769\u96d6\u5c0d\u898f\u6a21\u8f03\u5c0f\u7684\u4f01\u696d\u5f71\u97ff\u4e0d\u5927\uff0c\u4f46\u5c0d\u4ea4\u6613\u8f03\u8907\u96dc\u7684\u5927\u578b\u4f01\u696d\uff0c\u5247\u9700\u9032\u884c\u8f03\u5927\u7684\u8abf\u6574\u3002\u53f0\u7063\u4e0a\u5e02\u6ac3\u516c\u53f8\u672a\u4f86\u76f4\u63a5\u63a1\u7528IFRS\u5f8c\uff0c\u7b49\u65bc\u570b\u5167\u8ca1\u5831\u8a9e\u8a00\u8207\u570b\u969b\u540c\u6b65\uff0c\u53ef\u589e\u52a0\u570b\u969b\u4f01\u696d\u9593\u7684\u8ca1\u5831\u6bd4\u8f03\u6027\uff0c\u4e26\u964d\u4f4e\u4f01\u696d\u65bc\u570b\u969b\u8cc7\u672c\u5e02\u5834\u7684\u52df\u8cc7\u6210\u672c\uff0c\u672a\u4f86\u5c07\u5438\u5f15\u5916\u8cc7\u6295\u8cc7\u570b\u5167\u8cc7\u672c\u5e02\u5834\u3002
\n \u56e0\u6b64\u70ba\u5354\u52a9\u5927\u5bb6\u4e86\u89e3\u5c0e\u5165\u570b\u969b\u6703\u8a08\u6e96\u5247\uff08IFRS\uff09\u5c0d\u91d1\u878d\u696d\u7684\u5f71\u97ff\u53ca\u885d\u64ca\u4ee5\u70ba\u56e0\u61c9\uff0c\u672c\u5712\u5730\u7279\u5225\u7531\u884c\u653f\u9662\u91d1\u878d\u76e3\u7763\u7ba1\u7406\u59d4\u54e1\u6703\u6574\u7406\u4e00\u7cfb\u5217\u6709\u95dcIFRS\u7684\u554f\u7b54\u8b93\u5927\u5bb6\u63d0\u65e9\u4e86\u89e3\u8207\u6e96\u5099\u3002 \u2026\u7e7c\u7e8c\u95b1\u8b80<\/a><\/span><\/p>\n

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