國際會計準則第8號之會計政策中英文對照

會計變更以後財務報表能夠提供更加可靠相關的會計信息來反映企業的業務、發生的事件或者情況對財務報表、財務業績或現金流的影響。下面是yjbys小編為大家帶來的關於國際會計準則的知識，歡迎閲讀。

　　ges in accounting policies

An entity is permitted to change an accounting policy only if the change:

(i) is required by a standard or interpretation; or

(ii) results in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity's financial position, financial performance, or cash flows. [IAS 8.14]

Note that changes in accounting policies do not include applying an accounting policy to a kind of transaction or event that did not occur previously or were immaterial. [IAS 8.16]

　　1.會計政策變更

企業只有在發生以下變化的時候允許變更會計政策：

(1)會計準則或解釋説明的要求

(2)會計變更以後財務報表能夠提供更加可靠相關的會計信息來反映企業的業務、發生的事件或者情況對財務報表、財務業績或現金流的影響。[IAS 8.14]

注意，會計政策的變更不包括應用在之前沒有發生過或者不重大的交易或事項。[IAS 8.16]

If a change in accounting policy is required by a new IASB standard or interpretation, the change is accounted for as required by that new pronouncement or, if the new pronouncement does not include specific transition provisions, then the change in accounting policy is applied retrospectively. [IAS 8.19]

如果新的國際會計準則或解釋要求會計政策變更，那麼可以看作是根據新聲明的`要求進行變更，或者如果該項新聲明不包括具體的過渡性條款，那麼會計政策變需要追溯調整。[IAS 8.19]

Retrospective application means adjusting the opening balance of each affected component of equity for the earliest prior period presented and the other comparative amounts disclosed for each prior period presented as if the new accounting policy had always been applied. [IAS 8.22]

追溯適用法是指調整以前會計年度每一個受影響的所有者權益部分期初餘額和披露出來的比較金額，視同該項交易或事項一直使用變更後新的會計政策。[IAS 8.22]

However, if it is impracticable to determine either the period-specific effects or the cumulative effect of the change for one or more prior periods presented, the entity shall apply the new accounting policy to the carrying amounts of assets and liabilities as at the beginning of the earliest period for which retrospective application is practicable, which may be the current period, and shall make a corresponding adjustment to the opening balance of each affected component of equity for that period. [IAS 8.24]

然而，如果會計政策變更對特定時期的影響或者以前多個時期的累計影響金額不切實可行，

應當從可追溯調整的最早期間(也許是當期)資產和負債期初餘額開始應用變更後的會計政策，對相應受影響的所有者權益相關科目期初金額進行相應調整。[IAS 8.24]

Also, if it is impracticable to determine the cumulative effect, at the beginning of the current period, of applying a new accounting policy to all prior periods, the entity shall adjust the comparative information to apply the new accounting policy prospectively from the earliest date practicable. [IAS 8.25]

此外，如果以前年度累積影響金額不能確定，企業在本期初將新的會計政策應用於所有前期期間，企業應採用未來適用法從最早的可行日期開始應用新會計政策調整可比性信息。

Disclosures relating to changes in accounting policy caused by a new standard or interpretation include: [IAS 8.28]

(i) the title of the standard or interpretation causing the change

(ii) the nature of the change in accounting policy

(iii) a description of the transitional provisions, including those that might have an effect on future periods

(iv) for the current period and each prior period presented, to the extent practicable, the amount of the adjustment: for each financial statement line item affected, and for basic and diluted earnings per share (only if the entity is applying IAS 33)

(v) the amount of the adjustment relating to periods before those presented, to the extent practicable

(vi) if retrospective application is impracticable, an explanation and description of how the change in accounting policy was applied.

Financial statements of subsequent periods need not repeat these disclosures.

關於會計政策的披露包括：[IAS 8.28]

(1)引起會計政策變更的準則名稱或解釋説明

(2)會計政策變更的性質

(3)過渡性條款的描述，包括那些可能影響未來期間的事項

(4)在可行範圍內當期和以前期間列示的調整金額，包括資產負債表中每個受影響的科目和基本每股收益和稀釋每股收益(只有在企業應用IAS33時適用)

(5)在可行範圍內以前期間列示的調整金額

(6)如果追溯調整不切實可行，解釋並描述會計政策變更是如何被應用的

未來期間財務報表不需要重新披露上述事項

If an entity has not applied a new standard or interpretation that has been issued but is not yet effective, the entity must disclose that fact and any and known or reasonably estimable information relevant to assessing the possible impact that the new pronouncement will have in the year it is applied. [IAS 8.30]

如果企業沒有應用新頒佈但是並沒有效力的會計準則或者解釋説明，企業必須披露事實和已知或者能夠合理預計的相關信息來評估新聲明的應用對本年可能產生的影響。