国际会计准则中英对照去 Logo).pdf

IFRS and IAS Summaries （2011） 《国际财务报告准则》及《国际会计准则》 摘要（2011） This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards. 本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。涉及相关要求必须遵照《国际 财务报告准则》。 中英文对照 English with Chinese Translation IFRS and IAS Summaries （2011） 《国际财务报告准则》及《国际会计准则》 摘要（2011） This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards. 本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。涉及相关要求 必须遵照《国际财务报告准则》。 2011 The Conceptual Framework for Financial Reporting 2011 as issued at 1 January 2011 财务报告的概念框架 2011 截至2011年1月1日发布 This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to the Conceptual Framework for Financial Reporting 2010. 本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。涉及相关要求必须遵 照《财务报告的概念框架2010》。 The IASB Framework was approved by the IASC Board in April 1989 for publication in July 1989, and adopted by the IASB in April 2001. In September 2010, as part of a bigger project to revise the Framework the IASB revised the objective of general purpose financial reporting and the qualitative characteristics of useful information. The remaining of the document from 1989 remains effective. 《国际会计准则理事会框架》由国际会计准则委员会理事会于1989 年 4 月批准，1989 年 7 月发布，并 由国际会计准则理事会于 2001 年 4 月采纳。2010 年 9 月，作为进一步修订《框架》项目的一部分，国 际会计准则理事会修订了通用财务报告的目标和有用信息的质量特征。1989 年版的其余部分继续有效。 This Conceptual Framework sets out the concepts that underlie the preparation and presentation of financial statements for external users. 本《概念框架》确立了向外部使用者编报财