國際財務(wù)報告準(zhǔn)則2017（ ifrs2017）英文版_第1頁
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1、PrefacetoInternationalFinancialReptingStards1ThisPrefaceisissuedtosetouttheobjectivesdueprocessoftheInternationalAccountingStardsBoardtoexplainthescopeauthitytimingofapplicationofInternationalFinancialReptingStards.ThePr

2、efacewasapprovedbytheIASBinApril2002supersededthePrefacepublishedinJanuary1975(amendedNovember1982).In2007thePrefacewasamendedinJanuaryOctobertoreflectchangesintheIFoundation’s2ConstitutioninSeptemberasaconsequenceofthec

3、hangesmadebyIAS1PresentationofFinancialStatements(asrevisedin2007).InJanuary2008paragraph9wasamendedtoupdatethereferencetothebodynowknownastheIPSASB.In2010thePrefacewasamendedtoreflecttheConstitutionasrevisedinJanuary200

4、9January2010thepublicationoftheConceptualFramewkinSeptember2010.1TheInternationalAccountingStardsBoard(IASB)wasestablishedin2001aspartoftheInternationalAccountingStardsCommittee(I)Foundation.In2010theIFoundationwasrename

5、dtheIFRSFoundation.ThegovernanceoftheIFRSFoundationrestswithtwentytwoTrustees.TheTrustees’responsibilitiesincludeappointingthemembersoftheIASBassociatedcouncilscommitteesaswellassecuringfinancingftheganisation.TheIASBcom

6、prisesfifteenfulltimemembers(theIFRSFoundation’sConstitutionprovidesfmembershiptorisetosixteenby1July2012).ApprovalofInternationalFinancialReptingStards(IFRSs)relateddocumentssuchastheConceptualFramewkfFinancialReptingex

7、posuredraftsotherdiscussiondocumentsistheresponsibilityoftheIASB.2TheIFRSInterpretationsCommittee3comprisesfourteenvotingmembersanonvotingChairmanallappointedbytheTrustees.TheroleoftheCommitteeistoprepareinterpretationso

8、fIFRSsfapprovalbytheIASBinthecontextoftheConceptualFramewktoprovidetimelyguidanceonfinancialreptingissues.TheCommittee(thencalledtheInternationalFinancialReptingInterpretationsCommittee)replacedthefmerStingInterpretation

9、sCommittee(SIC)in2002.3TheIFRSAdvisyCouncil4isappointedbytheTrustees.Itprovidesafmalvehiclefparticipationbyganisationsindividualswithaninterestininternationalfinancialrepting.Theparticipantshavediversegeographicalfunctio

10、nalbackgrounds.TheCouncil’sobjectiveistogiveadvicetotheIASBonpriitiesagendadecisionsonmajstardsettingprojects.4TheIASBwasprecededbytheBoardofIwhichcameintoexistenceon29June1973asaresultofanagreementbyprofessionalaccounta

11、ncybodiesinAustraliaCanadaFranceGermanyJapanMexicotheherlstheUnited1includingIFRICSICInterpretations2InJuly2010theIFoundationwasrenamedtheIFRSFoundation.3BefeMarch2010theInterpretationsCommitteewascalledtheInternationalF

12、inancialReptingInterpretationsCommittee(IFRIC).4BefeMarch2010theIFRSAdvisyCouncilwascalledtheStardsAdvisyCouncil(SAC).PrefacetoIFRSs?IFRSFoundationA13wkswithnationalstardsetterstopromotefacilitateadoptionofIFRSsthroughco

13、nvergenceofnationalaccountingstardsIFRSs.8IFRSssetoutrecognitionmeasurementpresentationdisclosurerequirementsdealingwithtransactionseventsthatareimptantingeneralpurposefinancialstatements.Theymayalsosetoutsuchrequirement

14、sftransactionseventsthatarisemainlyinspecificindustries.IFRSsarebasedontheConceptualFramewkwhichaddressestheconceptsunderlyingtheinfmationpresentedingeneralpurposefinancialstatements.AlthoughtheConceptualFramewkwasnotiss

15、ueduntilSeptember2010itwasdevelopedfromthepreviousFramewkfthePreparationPresentationofFinancialStatementswhichtheIASBadoptedin2001.TheobjectiveoftheConceptualFramewkistofacilitatetheconsistentlogicalfmulationofIFRSs.TheC

16、onceptualFramewkalsoprovidesabasisftheuseofjudgementinresolvingaccountingissues.9IFRSsaredesignedtoapplytothegeneralpurposefinancialstatementsotherfinancialreptingofprofitientedentities.Profitientedentitiesincludethoseen

17、gagedincommercialindustrialfinancialsimilaractivitieswhetherganisedincpateinotherfms.Theyincludeganisationssuchasmutualinsurancecompaniesothermutualcooperativeentitiesthatprovidedividendsothereconomicbenefitsdirectlyprop

18、tionatelytotheirownersmembersparticipants.AlthoughIFRSsarenotdesignedtoapplytonotfprofitactivitiesintheprivatesectpublicsectgovernmententitieswithsuchactivitiesmayfindthemappropriate.TheInternationalPublicSectAccountingS

19、tardsBoard(IPSASB)preparesaccountingstardsfgovernmentsotherpublicsectentitiesotherthangovernmentbusinessentitiesbasedonIFRSs.10IFRSsapplytoallgeneralpurposefinancialstatements.Suchfinancialstatementsaredirectedtowardsthe

20、commoninfmationneedsofawiderangeofusersfexampleshareholderscreditsemployeesthepublicatlarge.Theobjectiveoffinancialstatementsistoprovideinfmationaboutthefinancialpositionperfmancecashflowsofanentitythatisusefultothoseuse

21、rsinmakingeconomicdecisions.11Acompletesetoffinancialstatementsincludesastatementoffinancialpositionastatementofcomprehensiveincomeastatementofchangesinequityastatementofcashflowsaccountingpoliciesexplanatynotes.Whenasep

22、arateincomestatementispresentedinaccdancewithIAS1PresentationofFinancialStatements(asrevisedin2007)itispartofthatcompleteset.Intheinterestoftimelinesscostconsiderationstoavoidrepeatinginfmationpreviouslyreptedanentitymay

23、providelessinfmationinitsinterimfinancialstatementsthaninitsannualfinancialstatements.IAS34InterimFinancialReptingprescribestheminimumcontentofcompletecondensedfinancialstatementsfaninterimperiod.Theterm‘financialstateme

24、nts’includesacompletesetoffinancialstatementspreparedfaninterimannualperiodcondensedfinancialstatementsfaninterimperiod.12SomeIFRSspermitdifferenttreatmentsfgiventransactionsevents.TheIASB’sobjectiveistorequireliketransa

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