IFRS国际会计准则最新修订和调整国际会计准则最新修订和调整《国际财务报告准则第15号—与客户之间的合同产生的收入》（IFRS 15）《国际财务报告准则第9号—金融工具》（IFRS 9）《国际财务报告准则第16号—租赁》（IFRS 16）的发布国际会计准则第1号（IAS 1）财务报表列报的生效国际会计准则第7号（IAS 7）现金流量表的修订国际会计准则第12号（IAS 12）所得税的修订Reasons for the new standardsIASBprinciple based, but limited guidance and were difficult to apply to complex transactions.FASBtoo many guidance, but lack of consistent principles in many cases.Objectives for the new standardsA B C D Improve comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets.Provide a more robust framework for addressing revenue issues. Remove inconsistencies and weaknesses in previous revenue requirements.Provide improved disclosures.IFRS15 Scope✗Lease contracts (IAS 17 Leases)✗Insurance contracts (IFRS 4 Insurance Contracts)✗Financial instruments and other contractual rights or obligations within the scope of IFRS 9, IFRS 10, IAS 27 & IAS28✗无商业意义或虚假交易Non-monetary exchanges between entities in the same line of business to facilitate sales to customers or potentialcustomersIFRS 15 applies to all contracts with customers except:The five-step revenue recognition model•Identify the contract(s) with a customer辨认合约Step 1•Identify the performance obligation(s) in the contract辨认履约义务Step 2•Determine the transaction price确定交易价格Step 3•Allocate the transaction price to the performance obligations in the contract分摊交易价格Step 4•Recognise revenue when (or as) the entity satisfies a performance obligation确定确认收入的时间Step 5Step 1 –辨认合约Identify the contract C ontract para 9 criteria 8If each party has the unilateral enforceable right to terminate a wholly unperformed contract without compensating the other party (or parties) → no contract for the purposes of IFRS 15The contract is approved and the parties are committed to their obligations Rights to goods or services and payment terms can be identifiedThe entity can identify each party’s rights and the contract has commercial substance Collection of consideration is probableContracts with customers must meet ALL of these criteriaStep 2: Identify the performance obligations Promise to transfer a distinct good or service.Customer can benefit from good or service Promised good or service is separable from Other promises ⏹On its own.⏹Together with other readily available goods or services(including goods or services previously acquired from entity)⏹No significant service of integrating the good or service.⏹Good or service is not highly dependent on or interrelated with other goods or services.Controversial areasMultiple deliverables AMobile phoneMonthly usage chargeAirline: mileageComputerhardwaresoftware customization maintenanceStep 3: Determine the transaction priceAmount of consideration to which entity expects to be entitled in exchange for goods or services.Variable consideration Estimate using:Expected value or Most likely amount but ‘ Constrained’.Significant financingAdjust consideration if timing provide customer or entity with significant benefit of financing.Non-cash consideration Measure at fair value unless cannot be reasonably estimated.Consideration payable to customer Reduction of the TP unless in exchanges for a distinct good or service.Collectability将现行收入和建造合同两项准则纳入统一的收入确认模型以控制权转移替代风险报酬转移作为收入确认时点的判断标准对于包含多重交易安排的合同的会计处理提供更明确的指引对于某些特定交易（或事项）的收入确认和计量给出了明确规定涉及股权投资的准则间的相互关系公允价值选择权为何修改金融工具准则？金融在全球经济体中占据越来越重要的比重，应建立趋同的准则ACB原准则太复杂-简化原准则已无法反映实际（减值、套期）确认、分类和计量-减值转回公允价值计量变动直接计入权益a.可供出售金融资产-债权投资b.可供出售金融资产-权益投资摊余成本成本法可供出售金融资产-权益投资应转回并计入损益不得通过损益转回应转回并计入损益不得转回被投资人经营所处的技术、市场、经济和法律环境发生重大影响不利权益投资的公允价值发生严重或非暂时性下跌金融资产的分类Cash flows are solely payments of principal and interest (SPPI)Businessmodel = holdto collectBusinessmodel = holdto collectand sellOtherbusinessmodelsOther types ofcash flows(including all equity investment)Amortised cost FVOCIFVTPL FVTPLFVTPL剩余类FVTPLStep 1资产特征Step 2经营模式权益证券投资：成本豁免—公允价值计量+成本是公允价值的最佳估计All investments inequity instrumentsmust be measured atFV.在有限的情况下，成本是公允价值的适当估计成本永远不是上市股权的最佳计量基础此版权归秀财网所有成本不是公允价值适当估计的迹象Significant change in investee’s performance compared with budgets, plans or milestones.Changes in expectation, eg investee’s technical product milestones will be achieved.Significant change in the market for the investee’s equity or its products or potential products.Significant change in the global economy or the economic environment in which the investee operates.Significant change in the performance of comparable entities, or in the valuations implied by the overall market.Internal matters of the investee, eg ：commercial disputes, litigation, changes in management or strategy.Evidence from external transactions in the investee’s equity, either by the investee (such as a fresh issue of equity), or by transfers of equity instruments between third parties.IFRS 9国际会计准则理事会（IASB）2014年发布的：《国际财务报告准则第9号-金融工具》（IFRS 9）终稿⏹背景和生效日期⏹针对金融资产的分类和计量模型的修订⏹金融资产的分类和计量模型汇总⏹预期损失减值模型。