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採用 IFRS 之國家如何解決會計問題爭端

附件四. 採用 IFRS 之國家如何解決會計問題爭端. 勤業眾信會計師事務所 審計部協理 王淑玲 2009 年 1 月 14 日. IFRS SICs and IFRICs. Before 2002 March. After 2002 March. IASC. IASB. Standing Interpretations Committee( SIC). Reporting Interpretations Committee ( IFRIC). SICs(1~33, 11 ). IFRICs(1~17,16).

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採用 IFRS 之國家如何解決會計問題爭端

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  1. 附件四 採用IFRS之國家如何解決會計問題爭端 勤業眾信會計師事務所 審計部協理 王淑玲 2009年1月14日

  2. IFRSSICs and IFRICs Before 2002 March After 2002 March IASC IASB Standing Interpretations Committee( SIC) Reporting Interpretations Committee (IFRIC) SICs(1~33,11) IFRICs(1~17,16)

  3. 已採用IFRS 國家-除IFRIC外另行發布解釋者

  4. 已採用IFRS 國家-發布解釋函以外正式處理機制

  5. 已採用IFRS 國家-發布解釋函以外非正式處理機制

  6. HKICPA-Interpretations Interpretations collectively refers to following Interpretations issued by the Hong Kong Institute of Certified Public Accountants • Hong Kong (IFRIC) Interpretations (HK(IFRIC)-Int), • Hong Kong Interpretations (HK-Int), • Hong Kong (SIC) Interpretations (HK(SIC)-Int) Interpretations give authoritative guidance on issues that are likely to receive divergent or unacceptable treatment, in the absence of such guidance.

  7. Hong Kong Interpretations (HK-Int) • HK-Int 1 The Appropriate Accounting Policies for Infrastructure Facilities • HK-Int 3 Revenue – Pre-completion Contracts for the Sale of Development Properties • HK-Int 4 Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases Interpretations that are developed locally by the Institute are named Hong Kong Interpretations.

  8. Financial Reporting Standards CommitteeMeeting–HKICPA ( April 2008) The Committee considered a referral from the Professional Standards MonitoringCommittee regarding the presentation of the gains and losses on sale of financial assetsarising in the ordinary course of business in the income statement. It was noted that somepreparers show sales proceeds from the sale of financial assets as revenue (gross), whileothers present gains and losses on disposal net in the income statement . The Committee agreed that gains and losses arising from the disposal of financial assetsmust be presented net in accordance with HKAS 39 Financial Instruments: RecognitionPage 3 of 3and Measurement - paragraphs 26 and 55 and HKFRS 7 Financial Instruments:Disclosures - paragraph 20(a). The Committee therefore agreed that it is inappropriate topresent gross sales proceeds as revenue. However, the Committee also noted that thestandards do not preclude an entity providing additional information in the financialstatements related to gross sales proceeds provided that they are not described as“revenue”.

  9. 尚未採用IFRS 國家-目前討論情形

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