国际财务报告准则

International financial reporting standards

International Financial Reporting Standards(IFRS) are used in many parts of the world,including the European Union,Hong Kong,Australia,Malaysia,Pakistan,Russian,South Africa,Singapore and Turkey,etc.As of 27th August 2008,more than 113 countries around the world,including all of Europe,currently require or permit IFRS reporting.Approximately 85 of those countries require IFRS reporting for all domestic,listed companies.In addition,the US is also gearing towards IFRS．

IFRS are the standards issued by the International Accounting Standards Board (IASB).Many of the standards forming part of IFRS are known by the older name of International Accounting Standards(IAS) .IAS were issued between 1973 and 2001 by the Board of the International Accounting Standards Committee(IASC).

On 1 April 2001,the new IASB took over from the IASC the responsibility of setting International Accounting Standards.During its first meeting the new Board adopted existing IAS.The IASB has continued to develop standards called the new standards IFRS.IFRS are considered as a“principles based ”set of standards in that they only established broad rules while the alternative specific treatments are available.In other words,company needs to state that it has complied with the requirements of the standards or to explain why it could not to do so in its annual report.Its main purpose is to reflect the economic reality and therefore provide the true and fair view of the financial statements．

International Financial Reporting Standards comprise:

International Financial Reporting Standards(IFRS)—standards issued after 2001;

International Accounting Standards(IAS)—standards issued before 2001;

Interpretations originated from the Interpretation Committee(IFRIC)—issued after 2001;

Standing Interpretations committee(SIC)—issued before 2001;

Framework for the Preparation of Financial Statements．

国际财务报告准则

国际财务报告准则(IFRS)已经被世界的很多地方所使用,其中包括欧盟、中国香港、澳大利亚、马来西亚、巴基斯坦、俄罗斯、南非、新加坡以及土耳其等。到2008年8月27日,全世界有超过113个国家(包括整个欧洲)都要求使用或允许使用国际财务报告准则。其中大概有85个国家要求所有的国内上市公司都要采用该准则。另外,美国也正逐渐采用国际财务报告准则。

国际财务报告准则是由国际会计准则理事会发布的(IASB)的,其前身是国际会计准则(IAS)。国际会计准则是由国际会计准则委员会(IASC)于1973至2001间发行的。到2001年4月,新成立的国际会计准则理事会取代了委员会的职责执行会计准则的设置,从理事会的第一次会议之后,理事会所继续发布的准则更名为国际财务报告准则。

国际财务报告准则被认为是一系列原理性的准则,因为它只设置了大概的原则而具体的财务处理方式则可供选择。换句话说,在年度报告中,公司只需要指出其财务报告遵守了准则的要求,或者解释其不能遵守的原因即可。其主要的目的是为了反映真实的经济状况,从而提供真实公正的财务报表。

国际财务报告准则包括以下几个方面:

国际财务报告准则——2001年之后公布的准则;

国际会计准则——2001年之前公布的准则;

国际财务报告解释委员会发布的针对准则的解释——2001年之后公布;

国际会计准则委员会常设解释委员会公布的准对准则的解释——2001年之前公布;

准备报告财务报表的基本框架。