apracticalguidetonewifrssfor2014.docVIP

A practical guide to new IFRSs for 2014 国际财务报告准则实务 指南—2014年的变化 July 2014 2014年7月 English with Chinese Translation 中英文对照Contents Introduction 4 Amended standards 10 Defined benefit plans– Amendments to IAS 19, ‘Employee contributions’ 10 Offsetting financial assets and financial liabilities – Amendments to IAS 32, ‘Financial instruments: Presentation’ 14 Recoverable amount disclosures for non-financial assets – Amendments to IAS 36, ‘Impairment of assets’ 16 Novation of derivatives and continuation of hedge accounting – Amendments to IAS 39, ‘Financial instruments: Recognition and measurement’ 18 Exception from consolidation for ‘investment entities’ – Amendments to IFRS 10 ‘Consolidated financial statements’, IFRS 12 ‘Disclosure of interest in other entities’ and IAS 27 ‘Separate financial statements’ 20 Acquisition of interests in joint operations – Amendment to IFRS 11, ‘Joint arrangements’ 24 Clarification of acceptable methods of depreciation and amortization – Amendment to IAS 16, ‘Property, plant and equipment ’ and IAS 38, ‘Intangible assets’ 26 New standards 28 Financial instruments – IFRS 9 28 Financial instruments hedge accounting – Amendment to IFRS 9 36 Regulatory deferral accounts – IFRS 14 40 Revenue from contacts with customers – IFRS 15 44 New interpretations 48 Levies – IFRIC 21 48 Annual improvements project 2012 52 Annual improvements project 2012 52 Annual improvements project 2013 56 Annual improvements project 2013 56 2 PwC – A practical guide to new IFRSs for 2014目录 引言 5 修改的准则 11 设定受益计划—对《国际会计准则第19号—职工福利》的修改 11 金融资产和金融负债的抵销—对《国际会计准则第32号 —金融工具：列报》的修改 15 非金融资产可收回金额的披露—对《国际会计准则第36号 —资产减值》的修改 17 衍生工具的变更和套期会计的延续—对《国际会计准则第39号 —金融工具：确认和计量》的修改 19 “投资主体”合并豁免—对《国际财务报告准则第10号 —合并财务报表》、《国际财务报告准则第12号—对 其他主体中权益的披露》和《国际会计准则第27号 —单独财务报表》的修改 21 购买共同经营中的权益—对《国际财务报告准则第11号—合营安排》的修改 25 对可接受的折旧和摊销方法的澄清—对《国际会计准则第16号—不动产、 工厂和设备》和《国际会计准则第38号—无形资产》的修改 27 新准则 29 金融工具—国际财务报告准则第9号 29 金融工具套期会计—对国际财务报告准则第9号的修改 37 价格监管递延账户—国际财务报告准则第14号 41 与客户之间的合同产生的收入—国际财务报告准则第15号 45 新解释公