\u8a18\u5e33\u58eb \u4e0d\u88dc\u7fd2<\/a>\u6216\u8a18\u5e33\u58eb\u540d\u5e2b\u9019\u985e\u5c08\u696d\u9818\u57df\u4e2d\uff0c\u5c0d\u4f01\u696d\u81f3\u95dc\u91cd\u8981\u3002\u4ee5\u4e0b\u662f\u9078\u64c7\u6703\u8a08\u5e2b\u6642\u7684\u95dc\u9375\u8003\u91cf\u9ede\uff1a<\/p>\n(1) \u5177\u5099\u570b\u969b\u6703\u8a08\u6e96\u5247\u5c08\u696d\u77e5\u8b58<\/h3>\n
\u9078\u64c7\u5177\u5099\u570b\u969b\u6703\u8a08\u6e96\u5247\u5c08\u696d\u77e5\u8b58\u7684\u6703\u8a08\u5e2b\u975e\u5e38\u91cd\u8981\u3002\u6703\u8a08\u5e2b\u61c9\u80fd\u5920\u719f\u6089IFRS\u7684\u57fa\u672c\u8981\u6c42\uff0c\u4e26\u80fd\u5920\u6839\u64da\u4f01\u696d\u7684\u9700\u6c42\u63d0\u4f9b\u76f8\u95dc\u7684\u5efa\u8b70\u8207\u6307\u5c0e\u3002\u5177\u5099IFRS\u5c08\u696d\u8cc7\u683c\u7684\u6703\u8a08\u5e2b\uff0c\u80fd\u5920\u5e6b\u52a9\u4f01\u696d\u6709\u6548\u89e3\u91cb\u6e96\u5247\u4e26\u78ba\u4fdd\u5831\u544a\u7684\u5408\u898f\u6027\u3002<\/p>\n
(2) \u9078\u64c7\u8003\u8a18\u5e33\u58eb\u6216\u540d\u5e2b<\/h3>\n
\u5c0d\u65bc\u4f01\u696d\u4f86\u8aaa\uff0c\u9078\u64c7\u5177\u5099\u8003\u8a18\u5e33\u58eb\u8cc7\u683c\u6216\u5c08\u696d\u80cc\u666f\u7684\u6703\u8a08\u5e2b\u7121\u7591\u66f4\u5177\u7af6\u722d\u512a\u52e2\u3002\u8003\u53d6\u8a18\u5e33\u58eb\u8cc7\u683c\u7684\u6703\u8a08\u5e2b\uff0c\u901a\u5e38\u5177\u5099\u66f4\u5f37\u7684\u7406\u8ad6\u57fa\u790e\u548c\u5be6\u52d9\u7d93\u9a57\uff0c\u80fd\u5920\u5c0d\u4f01\u696d\u8ca1\u52d9\u5831\u544a\u4e2d\u7684\u7d30\u7bc0\u63d0\u4f9b\u6df1\u5165\u7684\u5206\u6790\u8207\u5efa\u8b70\u3002<\/p>\n
\u6b64\u5916\uff0c\u4f01\u696d\u4e5f\u53ef\u4ee5\u9078\u64c7\u8a18\u5e33\u58eb\u540d\u5e2b\uff0c\u9019\u4e9b\u540d\u5e2b\u901a\u5e38\u5728\u7279\u5b9a\u9818\u57df\u5177\u6709\u8c50\u5bcc\u7684\u5be6\u52d9\u7d93\u9a57\uff0c\u4e26\u80fd\u5920\u901a\u904e\u57f9\u8a13\u8207\u6307\u5c0e\uff0c\u63d0\u5347\u4f01\u696d\u5c0d\u570b\u969b\u6703\u8a08\u6e96\u5247\u7684\u7406\u89e3\u8207\u61c9\u7528\u80fd\u529b\u3002<\/p>\n
(3) \u53c3\u8207\u5c08\u696d\u57f9\u8a13\u8207\u66f8\u7c4d\u63a8\u85a6<\/h3>\n
\u8a31\u591a\u8a18\u5e33\u58eb\u540d\u5e2b\u6703\u63a8\u85a6\u5c08\u696d\u66f8\u7c4d\uff0c\u5e6b\u52a9\u4f01\u696d\u9032\u4e00\u6b65\u4e86\u89e3\u570b\u969b\u6703\u8a08\u6e96\u5247\u3002\u9078\u64c7\u5c08\u696d\u7684\u66f8\u7c4d\u548c\u57f9\u8a13\u80fd\u5920\u88dc\u5145\u4f01\u696d\u54e1\u5de5\u5c0d\u65bc\u6703\u8a08\u6e96\u5247\u7684\u5b78\u7fd2\uff0c\u4e26\u63d0\u5347\u4f01\u696d\u7684\u8ca1\u52d9\u5206\u6790\u80fd\u529b\u3002\u8a18\u5e33\u58eb\u7528\u66f8\u63a8\u85a6\uff0c\u5982\u300a\u570b\u969b\u6703\u8a08\u6e96\u5247\u89e3\u8b80\u300b\u3001\u300a\u8ca1\u52d9\u5831\u544a\u624b\u518a\u300b\u7b49\uff0c\u80fd\u5920\u6210\u70ba\u4f01\u696d\u54e1\u5de5\u63d0\u5347\u6703\u8a08\u77e5\u8b58\u7684\u6709\u6548\u5de5\u5177\u3002<\/p>\n
4. \u7d50\u8a9e<\/h2>\n
\u9078\u64c7\u5c08\u696d\u7684\u6703\u8a08\u5e2b\uff0c\u7279\u5225\u662f\u5728\u8003\u53d6\u8a18\u5e33\u58eb\u8cc7\u683c\u6216\u64c1\u6709\u540d\u5e2b\u80cc\u666f\u7684\u6703\u8a08\u5e2b\uff0c\u662f\u63d0\u5347\u4f01\u696d\u7406\u89e3\u548c\u61c9\u7528\u570b\u969b\u6703\u8a08\u6e96\u5247\u7684\u91cd\u8981\u4e00\u6b65\u3002\u6703\u8a08\u5e2b\u901a\u904e\u63d0\u4f9b\u5c08\u696d\u7684\u6307\u5c0e\u3001\u5be9\u8a08\u670d\u52d9\u548c\u5167\u90e8\u63a7\u5236\u5efa\u8b70\uff0c\u80fd\u5920\u5e6b\u52a9\u4f01\u696d\u63d0\u5347\u8ca1\u52d9\u900f\u660e\u5ea6\uff0c\u964d\u4f4e\u8ca1\u52d9\u98a8\u96aa\uff0c\u4e26\u78ba\u4fdd\u8ca1\u52d9\u5831\u544a\u7684\u6e96\u78ba\u6027\u3002\u5c0d\u65bc\u4f01\u696d\u800c\u8a00\uff0c\u8207\u5408\u683c\u7684\u6703\u8a08\u5e2b\u5408\u4f5c\uff0c\u4e0d\u50c5\u80fd\u5920\u63d0\u9ad8\u8ca1\u52d9\u5206\u6790\u80fd\u529b\uff0c\u4e5f\u80fd\u5920\u70ba\u672a\u4f86\u7684\u570b\u969b\u5316\u5e03\u5c40\u5960\u5b9a\u5805\u5be6\u7684\u57fa\u790e\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"
\u5728\u4f01\u696d\u904b\u71df\u904e\u7a0b\u4e2d\uff0c\u6e96\u78ba\u7684\u8ca1\u52d9\u5831\u544a\u548c\u6578\u64da\u5206\u6790\u81f3\u95dc\u91cd\u8981\uff0c\u800c\u570b\u969b\u6703\u8a08\u6e96\u5247\uff08IFRS\uff09\u4f5c\u70ba\u5168\u7403\u7bc4\u570d\u5167\u7684\u6703\u8a08\u6a19\u6e96\uff0c\u5c0d\u65bc\u4f01\u696d\u7684\u8ca1\u52d9\u900f\u660e\u5ea6\u548c\u5831\u544a\u8cea\u91cf\u6709\u8457\u91cd\u8981\u7684\u5f71\u97ff\u3002\u7279\u5225\u662f\u5c0d\u65bc\u5c1a\u672a\u719f\u6089\u9019\u4e9b\u6e96\u5247\u7684\u4e2d\u5c0f\u578b\u4f01\u696d\u4f86\u8aaa\uff0c\u5c08\u696d\u6703\u8a08\u5e2b\u626e\u6f14\u8457\u6307\u5c0e\u548c\u5354\u52a9\u7684\u95dc\u9375\u89d2\u8272\uff0c\u5e6b\u52a9\u4f01\u696d\u7406\u89e3\u548c\u61c9\u7528\u9019\u4e9b\u6e96\u5247\uff0c\u4ee5\u78ba\u4fdd\u8ca1\u52d9\u5831\u544a\u7684\u6e96\u78ba\u6027\u3001\u5408\u898f\u6027\u548c\u4fe1\u4efb\u5ea6\u3002 \u672c\u6587\u5c07\u63a2\u8a0e\u5c08\u696d\u6703\u8a08\u5e2b\u5982\u4f55\u5354\u52a9\u4f01\u696d\u7406\u89e3\u548c\u61c9\u7528\u570b\u969b\u6703\u8a08\u6e96\u5247\uff0c\u4e26\u4ecb\u7d39\u5982\u4f55\u9078\u64c7\u9069\u5408\u7684\u6703\u8a08\u5e2b\uff0c\u7279\u5225\u662f\u5728\u8003\u8a18\u5e33\u58eb\u6216\u8a18\u5e33\u58eb \u540d\u5e2b \u76f8\u95dc\u9818\u57df\u7684\u5354\u52a9\u4e0b\uff0c\u8b93\u4f01\u696d\u80fd\u5920\u63d0\u5347\u8ca1\u52d9\u7ba1\u7406\u80fd\u529b\u3002 1. \u570b\u969b\u6703\u8a08\u6e96\u5247\u7684\u91cd\u8981\u6027 \u570b\u969b\u6703\u8a08\u6e96\u5247\uff08International Financial Reporting Standards, IFRS\uff09\u662f\u5168\u7403\u6703\u8a08\u5831\u544a\u7684\u57fa\u6e96\uff0c\u65e8\u5728\u63d0\u9ad8\u8ca1\u52d9\u5831\u544a\u7684\u900f\u660e\u5ea6\u548c\u6bd4\u8f03\u6027\uff0c\u4e26\u6e1b\u5c11\u6703\u8a08\u4fe1\u606f\u7684\u4e0d\u4e00\u81f4\u6027\u3002\u5c0d\u4f01\u696d\u4f86\u8aaa\uff0c\u63a1\u7528\u9019\u4e9b\u6e96\u5247\u6709\u52a9\u65bc\u589e\u5f37\u6295\u8cc7\u8005\u5c0d\u8ca1\u52d9\u5831\u544a\u7684\u4fe1\u4efb\uff0c\u4fc3\u9032\u8cc7\u672c\u5e02\u5834\u7684\u9023\u901a\u6027\uff0c\u4e26\u63d0\u5347\u5168\u7403\u5e02\u5834\u7af6\u722d\u529b\u3002 \u7136\u800c\uff0c\u5c0d\u65bc\u8a31\u591a\u4e2d\u5c0f\u578b\u4f01\u696d\u4f86\u8aaa\uff0c\u7406\u89e3\u548c\u61c9\u7528\u9019\u4e9b\u6e96\u5247\u53ef\u80fd\u5b58\u5728\u56f0\u96e3\uff0c\u5c24\u5176\u662f\u7576\u4f01\u696d\u9700\u8981\u61c9\u5c0d\u8907\u96dc\u7684\u6703\u8a08\u653f\u7b56\u6642\u3002 2. \u5c08\u696d\u6703\u8a08\u5e2b\u5982\u4f55\u5354\u52a9\u4f01\u696d\u7406\u89e3\u548c\u61c9\u7528\u570b\u969b\u6703\u8a08\u6e96\u5247\uff1f (1) \u63d0\u4f9b\u5c08\u696d\u7684\u6703\u8a08\u6307\u5c0e\u548c\u89e3\u91cb \u6703\u8a08\u5e2b\u7684\u4e3b\u8981\u8077\u8cac\u4e4b\u4e00\u662f\u63d0\u4f9b\u5c08\u696d\u6307\u5c0e\uff0c\u5354\u52a9\u4f01\u696d\u7406\u89e3\u548c\u89e3\u91cb\u570b\u969b\u6703\u8a08\u6e96\u5247\u3002\u5c08\u696d\u6703\u8a08\u5e2b\u80fd\u5920\u6df1\u5165\u89e3\u6790\u9019\u4e9b\u6e96\u5247\u7684\u8981\u6c42\uff0c\u4e26\u5c07\u5176\u5177\u9ad4\u61c9\u7528\u65bc\u4f01\u696d\u7684\u8ca1\u52d9\u5831\u544a\u4e2d\u3002\u6703\u8a08\u5e2b\u80fd\u91dd\u5c0d\u4f01\u696d\u7684\u5be6\u969b\u60c5\u6cc1\uff0c\u89e3\u91cb\u5982\u4f55\u6839\u64daIFRS\u6a19\u6e96\u6e96\u78ba\u6e96\u5099\u8ca1\u52d9\u5831\u8868\uff0c\u4e26\u78ba\u4fdd\u5831\u544a\u7b26\u5408\u570b\u969b\u6703\u8a08\u6e96\u5247\u7684\u8981\u6c42\u3002 \u4f8b\u5982\uff0c\u6703\u8a08\u5e2b\u53ef\u4ee5\u5e6b\u52a9\u4f01\u696d\u89e3\u8b80\u4e0b\u5217\u5e38\u898b\u6e96\u5247\uff1a IFRS 9\uff1a\u91d1\u878d\u5de5\u5177\u2014\u91dd\u5c0d\u4f01\u696d\u91d1\u878d\u5de5\u5177\u7684\u5206\u985e\u548c\u8a08\u91cf\u6e96\u5247\u3002 IFRS 15\uff1a\u6536\u5165\u6e96\u5247\u2014\u5e6b\u52a9\u4f01\u696d\u6e96\u78ba\u8b58\u5225\u548c\u8a08\u7b97\u6536\u5165\u3002 IFRS 16\uff1a\u79df\u8cc3\u2014\u5c0d\u65bc\u4f01\u696d\u79df\u8cc3\u4ea4\u6613\u7684\u6703\u8a08\u8655\u7406\u3002 \u5c08\u696d\u6703\u8a08\u5e2b\u901a\u904e\u63d0\u4f9b\u8a73\u7d30\u7684\u6307\u5c0e\u548c\u5be6\u969b\u6848\u4f8b\uff0c\u5e6b\u52a9\u4f01\u696d\u907f\u514d\u8aa4\u89e3\u548c\u9069\u61c9\u8907\u96dc\u7684\u6e96\u5247\u8981\u6c42\u3002 (2) \u5354\u52a9\u5236\u5b9a\u9069\u5408\u7684\u6703\u8a08\u653f\u7b56\u8207\u6d41\u7a0b \u4f01\u696d\u5728\u61c9\u7528\u570b\u969b\u6703\u8a08\u6e96\u5247\u6642\uff0c\u9700\u8981\u5efa\u7acb\u4e00\u5957\u6e05\u6670\u7684\u6703\u8a08\u653f\u7b56\u548c\u6d41\u7a0b\u3002\u6703\u8a08\u5e2b\u80fd\u6839\u64da\u4f01\u696d\u7684\u898f\u6a21\u3001\u884c\u696d\u7279\u9ede\u548c\u9700\u6c42\uff0c\u5354\u52a9\u5236\u5b9a\u7b26\u5408IFRS\u7684\u6703\u8a08\u653f\u7b56\u3002\u9019\u5305\u62ec\u8ca1\u52d9\u5831\u544a\u4e2d\u7684\u79d1\u76ee\u7bc4\u7587\u3001\u6703\u8a08\u8655\u7406\u65b9\u6cd5\u3001\u62ab\u9732\u8981\u6c42\u7b49\u3002 \u4f8b\u5982\uff0c\u5c0d\u65bc\u9700\u8981\u6e96\u78ba\u8a08\u7b97\u5b58\u8ca8\u6216\u56fa\u5b9a\u8cc7\u7522\u6298\u820a\u7684\u4f01\u696d\uff0c\u6703\u8a08\u5e2b\u53ef\u4ee5\u6839\u64daIFRS\u63d0\u4f9b\u6307\u5c0e\uff0c\u5e6b\u52a9\u4f01\u696d\u5efa\u7acb\u6e05\u6670\u4e14\u5408\u898f\u7684\u6703\u8a08\u5236\u5ea6\uff0c\u5f9e\u800c\u63d0\u5347\u8ca1\u52d9\u5831\u544a\u7684\u6e96\u78ba\u6027\u3002 (3) \u63d0\u4f9b\u5c08\u696d\u7684\u6703\u8a08\u5be9\u8a08\u8207\u5167\u90e8\u63a7\u5236\u5efa\u8b70 \u5c08\u696d\u6703\u8a08\u5e2b\u4e0d\u50c5\u80fd\u5354\u52a9\u7406\u89e3\u548c\u61c9\u7528\u570b\u969b\u6703\u8a08\u6e96\u5247\uff0c\u9084\u80fd\u63d0\u4f9b\u6703\u8a08\u5be9\u8a08\u670d\u52d9\uff0c\u78ba\u4fdd\u8ca1\u52d9\u5831\u544a\u7684\u6e96\u78ba\u6027\u4e26\u7b26\u5408IFRS\u7684\u8981\u6c42\u3002\u6703\u8a08\u5e2b\u9032\u884c\u7684\u5be9\u8a08\u80fd\u5920\u6709\u6548\u767c\u73fe\u8ca1\u52d9\u5831\u544a\u4e2d\u7684\u932f\u8aa4\u3001\u6f0f\u6d1e\u6216\u98a8\u96aa\uff0c\u9032\u4e00\u6b65\u63d0\u5347\u4f01\u696d\u7684\u8ca1\u52d9\u900f\u660e\u5ea6\u548c\u53ef\u6301\u7e8c\u767c\u5c55\u3002 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