會(huì)計(jì)政策，會(huì)計(jì)估計(jì)變更和差錯(cuò)更正

IAS8： Accounting Policies, Changes in Accounting Estimates and Errors

國(guó)際會(huì)計(jì)準(zhǔn)則第8號(hào)： 會(huì)計(jì)政策，會(huì)計(jì)估計(jì)變更和差錯(cuò)更正

1.Changes 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(huì)計(jì)政策變更

企業(yè)只有在發(fā)生以下變化的時(shí)候允許變更會(huì)計(jì)政策：

（1）會(huì)計(jì)準(zhǔn)則或解釋說(shuō)明的要求

（2）會(huì)計(jì)變更以后財(cái)務(wù)報(bào)表能夠提供更加可靠相關(guān)的會(huì)計(jì)信息來(lái)反映企業(yè)的業(yè)務(wù)、發(fā)生的事件或者情況對(duì)財(cái)務(wù)報(bào)表、財(cái)務(wù)業(yè)績(jī)或現(xiàn)金流的影響。[IAS 8.14]

注意，會(huì)計(jì)政策的變更不包括應(yīng)用在之前沒(méi)有發(fā)生過(guò)或者不重大的交易或事項(xiàng)。[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(guó)際會(huì)計(jì)準(zhǔn)則或解釋要求會(huì)計(jì)政策變更，那么可以看作是根據(jù)新聲明的要求進(jìn)行變更，或者如果該項(xiàng)新聲明不包括具體的過(guò)渡性條款，那么會(huì)計(jì)政策變需要追溯調(diào)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(diào)整以前會(huì)計(jì)年度每一個(gè)受影響的所有者權(quán)益部分期初余額和披露出來(lái)的比較金額，視同該項(xiàng)交易或事項(xiàng)一直使用變更后新的會(huì)計(jì)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(huì)計(jì)政策變更對(duì)特定時(shí)期的影響或者以前多個(gè)時(shí)期的累計(jì)影響金額不切實(shí)可行，

應(yīng)當(dāng)從可追溯調(diào)整的至早期間（也許是當(dāng)期）資產(chǎn)和負(fù)債期初余額開(kāi)始應(yīng)用變更后的會(huì)計(jì)政策，對(duì)相應(yīng)受影響的所有者權(quán)益相關(guān)科目期初金額進(jìn)行相應(yīng)調(diào)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(yè)在本期初將新的會(huì)計(jì)政策應(yīng)用于所有前期期間，企業(yè)應(yīng)采用未來(lái)適用法從至早的可行日期開(kāi)始應(yīng)用新會(huì)計(jì)政策調(diào)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(guān)于會(huì)計(jì)政策的披露包括：[IAS 8.28]

（1）引起會(huì)計(jì)政策變更的準(zhǔn)則名稱或解釋說(shuō)明

（2）會(huì)計(jì)政策變更的性質(zhì)

（3）過(guò)渡性條款的描述，包括那些可能影響未來(lái)期間的事項(xiàng)

（4）在可行范圍內(nèi)當(dāng)期和以前期間列示的調(diào)整金額，包括資產(chǎn)負(fù)債表中每個(gè)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(yè)應(yīng)用IAS33時(shí)適用）

（5）在可行范圍內(nèi)以前期間列示的調(diào)整金額

（6）如果追溯調(diào)整不切實(shí)可行，解釋并描述會(huì)計(jì)政策變更是如何被應(yīng)用的

未來(lái)期間財(cái)務(wù)報(bào)表不需要重新披露上述事項(xiàng)

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(yè)沒(méi)有應(yīng)用新頒布但是并沒(méi)有效力的會(huì)計(jì)準(zhǔn)則或者解釋說(shuō)明，企業(yè)必須披露事實(shí)和已知或者能夠合理預(yù)計(jì)的相關(guān)信息來(lái)評(píng)估新聲明的應(yīng)用對(duì)本年可能產(chǎn)生的影響。