Dept.of Accounting,Ministry of Finance 中小主体国际财务报告准则及其实施 IFRS for Small and Medium-sized Entities and its implementation Ying Wei Dept.of Accounting,Ministry of Finance yingwei@mof.gov.cn 2009年10月28日 Beijing

Basic information about IFRS_SMEs Why do we need IFRS_SMEs？ 制定SMEs经历哪些过程？ Steps to get to the final Standard？ SMEs适用哪些对象？ Who will be eligible to use the standard？ SMEs与完整版国际准则主要有哪些区别？ How does it differ from full IFRSs?

SMEs的基本情况 Basic information about IFRS_SMEs SMEs主要有哪些特点？ Major attributes of the Standard？ SMEs后续如何更新？ Hot to Plan for maintenance? 如何考虑SMEs在中小主体的实施？ How to implement?

SMEs的基本情况 Basic information about IFRS_SMEs 为什么要制定SMEs ？ Why do we need IFRS_SMEs？ 提高中小主体的信息可比性 提高公众对中小主体信息的信心 降低编制成本 Improve comparability among SMEs Improve public confidence in SME financial information Ease financial reporting burden of SMEs

SMEs的基本情况 Basic information about IFRS_SMEs SMEs经历了哪些过程？ Steps to get to the final Standard？ 超过5年(Over 5 years) 50多次圆桌会议和研讨会(50 Roundtables and seminars) 20多个国家116个主体测试(Field tests in 20 Countries(116 Entities) 全球范围内广泛征求意见(Solicit comments around the world)

SMEs的基本情况 Basic information about IFRS_SMEs SMEs适用哪些对象？ Who will be eligible to use the standard？ 不负有公共受托责任，必须向外部使用者提供通用目的的财务报表 Non-publicly accountable entities that must produce general purpose financial statements (GPFS)

Basic information about IFRS_SMEs Who will be eligible to use the standard？ 负有公共受托责任 --其债务性或权益性工具已在公开市场（国内或国外的证券交易所或场外市场，包括当地和地区的市场）交易或者未在公开市场交易而正在准备发行这些工具； its debt or equity instruments are traded in a public market or it is in the process of issuing such instruments for trading in a public market

Basic information about IFRS_SMEs Who will be eligible to use the standard？ 或者，--作为其主要业务之一，以信托方式持有广大外部人士的资产。如，银行、信用合作社、保险公司、券商、共同基金和投资银行。 it holds assets in a fiduciary capacity for a broad group of outsiders as one of its primary businesses. This is typically the case for banks, credit unions, insurance companies, securities brokers/dealers, mutual funds and investment banks.

SMEs的基本情况 Basic information about IFRS_SMEs SMEs适用哪些对象？ Who will be eligible to use the standard？ 外部使用者包括不直接经营企业的所有者、现有或潜在的债权人以及信用评级机构等 external users include owners who are not involved in managing the business, existing and potential creditors, and credit rating agencies.

SMEs的基本情况 Basic information about IFRS_SMEs SMEs适用哪些对象？ Who will be eligible to use the standard？ 哪些企业必须提供通用目的财务报表是公共利益问题---由法律和监管要求决定,而不是国际会计准则理事会 Which entities must produce GPFS is a public interest issue Decided by legislature and regulators

Basic information about IFRS_SMEs How does it differ from full IFRSs? 侧重于中小企业及其使用者的需求(Tailored for SMEs and needs of users of their financial statements) 篇幅更短 (230 页 vs 完整版的2,800页) (Much smaller (230 pages vs 2,800 in full IFRSs) 按照主题排列(Organised by topic) 不存在黑体/非黑体之分(No ‘black letter’) 在完整版的基础上进行简化(Simplifications from full IFRSs )

Basic information about IFRS_SMEs Major attributes of the Standard？ 独立—与国际财务报告准则并列(Completely stand-alone with Full IFRSs) 简化--在确保财务报告质量的基本上尽可能在完整 国际财务报告准则的基础上简化（共230 页） (Simplification based in Full IFRSs（230 pages）) 指南—与准则一起发布（示范性财务报表、列报和 披露表）(Implementation guidance released with the standard)

SMEs的基本情况 Basic information about IFRS_SMEs SMEs主要有哪些特点？ Major attributes of the Standard？ 简化的主要内容 ①忽略了一些与中小主体不相关的主题 例如，每股收益、中期财务报告、分部报告等 Some topics in IFRSs omitted if irrelevant to private entities, examples include: Segment reporting、 Interim reporting、 Earnings per share 、Insurance

Basic information about IFRS_SMEs Major attributes of the Standard？ ②不允许某些会计政策选择 如，金融工具公允价值选择权；重估模型；比例合并 Where IFRSs have options, include only simpler option, examples include: Financial instruments options including: Available for sale Held to maturity Fair value option Proportionate consolidation Revaluation of PP&E Revaluation of intangibles

Basic information about IFRS_SMEs Major attributes of the Standard？ ③确认和计量方面的简化（Recognition and measurement simplifications） 如，金融工具：两分类；简化套期会计 Financial instruments: Two classifications, not four Drop “continuing involvement approach” for derecognition Much simplified hedge accounting

SMEs的基本情况 Basic information about IFRS_SMEs SMEs主要有哪些特点？ Major attributes of the Standard？ ③确认和计量方面的简化（Recognition and measurement simplifications） 如，所有的研发支出和借款费用费用化（Expense all R&D Expense all borrowing costs） 不分可供出售金融资产和持有至到期（Simplified accounting for financial instruments Amortized cost、fair value through P&L）

Basic information about IFRS_SMEs Major attributes of the Standard？ ③在会计要素的确认和计量方面作了大量简化 例如，生物资产，中小主体通常按照成本—折旧—减值模型进行计量 以权益结算的股份为基础的支付，如果所支付的权益工具不存在可观察的市场价格可以使用管理者对该权益工具公允价值的最佳估计数计量相关费用。 Much less fair value for agriculture Share-based payment – can use directors’ judgement in estimating value Subsidiary of a listed company can use it if the sub itself is not listed

Basic information about IFRS_SMEs Major attributes of the Standard？ ④大幅度减少了披露要求 完整的国际财务报告准则 – 超过3,000 项披露要求、中小企业准则 – 大概 300 项 Reduced disclosures Full IFRSs – more than 3,000 items in the disclosure checklist IFRS for SMEs – roughly 300 disclosures ⑤使用清晰、易懂的语言起草和编写 （Simplified drafting）

SMEs的基本情况 Basic information about IFRS_SMEs SMEs后续如何更新？ How to Plan for maintenance？ 获取2年实施经验后考虑进行修订 Initial comprehensive review after 2 years implementation experience 更正错误/简化及不明确之处 Fix errors and omissions, lack of clarity

Basic information about IFRS_SMEs How to Plan for maintenance？ 考虑完整国际准则的变化和更新要求 Also consider need for improvements based on recent IFRSs and amendments to IASs 初次更新后,每三年修订一次 Thereafter once every three years (approximately) omnibus exposure draft of updates

Basic information about IFRS_SMEs How to implement? 建立中小企业准则实施工作组,解决实施中的问题，以问答的方式提供指南 国际会计准则基金会2009年底前开发培训材料 译为多种语言、免费提供 SME Implementation Group will be formed to address questions Guidance in the form of Q&As Free download: http://go.iasb.org/IFRSforSMEs And soon: Training materials

我国的考虑（Consideration in China） 我国《小企业会计制度》实施情况 Current status of Accounting system for SMEs 重新修订《小企业会计制度》的考虑 Revise Accounting System for SMEs 重新修订后以“准则”还是“制度”体现 “Standard” or “System” “中小企业”或“小企业”的界定标准 Criteria for “SME”or “Small entity” 原则一致前提下更多考虑可操作性 Consider practical applicability

“中小主体”的界定要要考虑本国或本地区的实际情况 广泛应用应考虑的问题 Issues need to be considered for widely implementation “中小主体”的界定要要考虑本国或本地区的实际情况 Criteria for “SME”need to consider local economic situation 广泛宣传中小主体应用准则的对中小主体的意义以及对中小主体的利益 Let SMEs know why they need it

正确的理解、有效的实施和一致的运用，需要社会各界的共同努力 Endeavor from all related parties 广泛应用应考虑的问题 Issues need to be considered for widely implementation 正确的理解、有效的实施和一致的运用，需要社会各界的共同努力 Endeavor from all related parties 提供广泛的理解国际准则的平台 Provide platform for understanding

Thank you