1、In depthNew IFRSs for 2022 洞察2022年国际财务报告准则的变化May 2022 English with Chinese Translation2022年5月中英文对照1ContentsIntroductionAmended standardsNew standardsPwC | In depth2PwC | In depth目录引言修订的准则新准则IntroductionSince May 2021 when our New IFRSs for 2021 was published, the IASB has issued the following:Amendm

2、ents to IAS 12 Income taxes, deferred tax related to assets and liabilities arising from a single transactionAmendment to IFRS 17 Insurance contracts, initial application of IFRS 17 and IFRS 9 - comparative informationThis publication is designed to be used by preparers, users and auditors of IFRS f

3、inancial statements. It includes a quick reference table of each standard/amendment/interpretation categorised by the effective date and whether early adoption is permitted. The publication gives an overview of the impact of the changes, which may be significant for some entities, helping companies

4、understand if they will be affected and to begin their considerations. It will help entities plan more effectively by flagging up where new processes and systems or more guidance may be needed.3PwC | In depth引言自2021年5月我们的2021年国际财务报告准则的变化出版以来，国际会计准则理事会（IASB）发布：对国际会计准则第12号所得税的修订：与单项交易产生的资产和负债相关的递延所得税对

5、国际财务报告准则第17号保险合同的修订：首次采用IFRS 17和IFRS 9 比较信息本刊可供国际财务报告准则下的财务报表编制者、使用者和审计师使用，其中包含一份按照生效日期分类的各项准则/修订/解释公告的速查表，并标明是否允许提前采用。本刊概述了准则变动的影响（这些影响对于某些主体而言可能是重大的），将帮助公司理解其是否将受此影响，并开始考虑如何应对。本刊将通过着重提醒哪些领域需要引入新程序和系统或更多指引，以帮助主体提高制定计划的效率。4PwC | In depthStandard/amendment/interpretationEffective dateAdoption statusP

6、age1 January 2022Amendment to IFRS 16, Leases, COVID 19 - Related rent concessions (March 2021)Annual periods beginning on or after 1 April 2021Early adoption is permitted7Amendments to IFRS 3, Business combinations, IAS 16, Property, plant and equipment, and IAS 37 Provisions, contingent liabilitie

7、s and contingent assetsAnnual periods beginning on or after 1 January 2022Early adoption is permitted9, 11Annual Improvements 2018-2020Annual periods beginning on or after 1 January 2022Early adoption is permitted13, 151 January 2023IFRS 17, Insurance contracts as amended in December 2021Annual peri

8、ods beginning on or after 1 January2023Early adoption is permitted for entities that apply IFRS 9 Financial Instruments23, 25Amendments to IAS 1, Presentation of financial statements, IFRS Practice statement 2 and IAS 8, Accounting policies, changes in accounting estimates and errors Annual periods

9、beginning on or after 1 January 2023Early adoption is permitted19Amendments to IAS 12 Income taxes, deferred tax related to assets and liabilities arising from a single transactionAnnual periods beginning on or after 1 January 2023Early adoption is permitted211 January 2024Amendments to IAS 1, Prese

10、ntation of financial statements, on classification of liabilitiesDeferred until annual periods starting notearlier than 1 January 2024 Note Early adoption is permitted175PwC | In depthNote: IASB issued an exposure draft in November 2021 and proposed to defer the effective date of the amendments to n

11、o earlier than 1 January 2024.准则准则/修订修订/解释公告解释公告生效日期生效日期适用情况适用情况页码页码2022年年1月月1日日对国际财务报告准则第16号租赁关于新冠疫情相关租金减让的修订（2021年3月）起始日在2021年4月1日或以后的年度期间允许提前采用8对国际财务报告准则第3号业务合并、国际会计准则第16号不动产、厂场及设备及国际会计准则第37号准备、或有负债和或有资产的小范围修订起始日在2022年1月1日或以后的年度期间允许提前采用10，12国际财务报告准则年度改进（2018-2020年度）起始日在2022年1月1日或以后的年度期间允许提前采用14，1

12、62023年年1月月1日日国际财务报告准则第17号保险合同2021年12月修订版起始日在2023年1月1日或以后的年度期间允许已采用国际财务报告准则第9号金融工具的主体提前采用24，26对国际会计准则第1号财务报表的列报、国际财务报告准则实务说明第2号和国际会计准则第8号会计政策、会计估计变更和差错的修订起始日在2023年1月1日或以后的年度期间允许提前采用20对国际会计准则第12号 所得税的修订：与单项交易产生的资产和负债相关的递延所得税起始日在2023年1月1日或以后的年度期间允许提前采用222024年年1月月1日日对国际会计准则第1号财务报表的列报关于负债的分类的修订推迟至起始日不早于2

13、024年1月1日的年度期间注允许提前采用186PwC | In depth注：IASB于2021年11月发布了一项征求意见稿，建议将此项修订的生效日期推迟至起始日不早于2024年1月1日的年度期间。Amended standardsIssueIn many territories, rent concessions have been, and continue to be, provided to lessees as a result of the ongoing COVID-19 pandemic. Such concessions have taken a variety of for

14、ms, including payment holidays and deferral of lease payments for a period of time, sometimes followed by increased rent payments in future periods. IFRS 16 contains requirements that apply to such rent concessions.In May 2020, the IASB published an amendment to IFRS 16 that provided lessees (but no

15、t lessors) with relief in the form of an optional practical expedient from assessing whether a rent concession related to COVID-19 is a lease modification (the May 2020 amendment). Lessees could elect to account for rent concessions in the same way as if they were not lease modifications. In many ca

16、ses, the practical expedient resulted in accounting for the concession as a variable lease payment. The practical expedient in the May 2020 amendment applied only to rent concessions occurring as a direct consequence of the COVID-19 pandemic, and only if all of the following conditions were met:a.th

17、e change in lease payments resulted in revised consideration for the lease that was substantially the same as, or less than, the consideration for the lease immediately preceding the change;b.any reduction in lease payments affected only payments due on or before 30 June 2021; andc.there was no subs

18、tantive change to other terms and conditions of the lease.On 31 March 2021, in light of the ongoing pandemic, the IASB published an additional amendment to extend the date in b from 30 June 2021 to 30 June 2022 (the March 2021 amendment). Amendment to IFRS 16 Leases- COVID 19 - Related rent concessi

19、ons (March 2021)Effective dateAnnual periods beginning on or after 1 April 2021Early adoption is permittedIf a lessee already applied the practical expedient in the May 2020 amendment, it is required to continue to apply the practical expedient consistently, to all lease contracts with similar chara

20、cteristics and in similar circumstances, using the March 2021 amendment. If a lessee did not apply the practical expedient in the May 2020 amendment to eligible lease concessions, it is prohibited from applying the practical expedient in the March 2021 amendment. The March 2021 amendment is to be ap

21、plied retrospectively, recognising the cumulative effect of initially applying that amendment as an adjustment to the opening balance of retained earnings at the beginning of the annual reporting period in which the lessee first applies the amendment. ImpactGiven the pervasiveness of the ongoing pan

22、demic and the measures taken by many governments on social distancing, many lessees were granted rent concessions. These amendments are applicable if a lessee applied the practical expedient in the May 2020 amendment. If a lessee has not yet established an accounting policy on applying (or not) the

23、practical expedient to eligible lease concessions, it can still decide to do so. Neither amendment, however, makes any changes to lessor accounting.Effective date The March 2021 amendment is effective for annual reporting periods beginning on or after 1 April 2021, with earlier application permitted

24、.7PwC | In depth修订的准则问题问题受新冠疫情扩散影响，许多国家与地区的承租人已获得并将继续获得租金减让。减让的形式多种多样，包括在一段时间内减免租金和延迟支付租金，有些减让也附带后续期间的租金增加。IFRS16中包含与该等租金减让相关的适用会计处理规定。IASB于2020年5月发布了对国际财务报告准则第16号的修订，此项修订允许承租人（不包括出租人）选择实务简化处理，从而无需评估与疫情相关的租金减让是否属于租赁变更（即2020年5月修订）。承租人可选择采用与不属于租赁变更的租金减让相同的方法对租金减让进行会计处理。多数情况下，采用这项实务简化处理的结果是，租金减让作为一项可变租

25、赁付款额进行会计处理。2020年5月修订中提出，仅当承租人所享受的租金减让源自疫情的直接影响，且满足以下所有条件时，才可选择采用此项实务简化处理：1.租赁付款额减让后的租赁对价几乎等于或低于变动前的租赁对价；2.租赁付款额的减少仅会影响于2021年6月30日或之前到期的付款额;以及3.租赁的其他条款和条件未发生实质性变化。2021年3月31日，鉴于疫情持续的情况，IASB又发布了新的修订，将上述第2点中的截止日期从2021年6月30日延期到2022年6月30日（2021年3月修订）。国际财务报告准则第国际财务报告准则第1616号号租金减让的实务简化处理延期（租金减让的实务简化处理延期（2021

26、2021年年3 3月）月）生效日期生效日期起始日在2021年4月1日或以后的年度期间允许提前采用如果承租人已采用了2020年5月修订中的实务简化处理，根据2021年3月修订，其必须继续一贯将具有类似特征和处于类似情况的所有租赁合同采用实务简化处理。如果承租人未对符合条件的租赁减让采用2020年5月修订中的实务简化处理，则也不得采用2021年3月修订中的实务简化处理。承租人应在首次执行2021年3月修订生效后的第一个年度期间追溯应用该修订，根据首次执行修订的累积影响数调整年度报告期间的期初留存收益余额。影响影响鉴于疫情波及面广，以及许多国家的政府采取了一系列措施让民众保持社交距离，许多承租人获得

27、了租金减让。此次修订适用于已采用2020年5月修订中的实务简化处理的承租人。如果承租人尚未就是否对符合条件的租金减让采用实务简化处理确立会计政策，其仍然可以决定采用简化处理。且两次修订均不适用于出租人的会计处理。生效日期生效日期2021年3月修订自2021年4月1日或以后开始的年度报告期间生效，允许提前采用。8PwC | In depthIssueIAS 16, Property, plant and equipment (PPE) proceeds before intended useIAS 16 requires that the cost of an asset includes an

28、y costs attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. One of those costs is testing whether the asset is functioning properly.The amendment to IAS 16 prohibits an entity from deducting from the cost

29、of an item of PP&E any proceeds received from selling items produced while the entity is preparing the asset for its intended use (for example, the proceeds from selling samples produced when testing a machine to see if it is functioning properly). The proceeds from selling such samples, together wi

30、th the costs of producing them, are now recognised in profit or loss. An entity will use IAS 2, Inventories, to measure the cost of those items. Cost will not include depreciation of the asset being tested because it is not ready for its intended use.The amendment also clarifies that an entity is te

31、sting whether the asset is functioning properly when it assesses the technical and physical performance of the asset. The financial performance of the asset is not relevant to this assessment. An asset might therefore be capable of operating as intended by management and subject to depreciation befo

32、re it has achieved the level of operating performance expected by management.The amendment requires entities to separately disclose the amounts of proceeds and costs relating to items produced that are not an output of the entitys ordinary activities. An entity should also disclose the line item in

33、the statement of comprehensive income where the proceeds are included.This amendment could have a significant impact on entities where items are produced and sold as part of bringing an item of PP&E to the location and condition necessary for its intended use, and where management has previously con

34、sidered an assets operating performance in its assessment of whether the asset is ready for use (for example, in the mining industry). Management might need to introduce processes to track the cost of items sold and to account for an asset as ready for its intended use earlier than before.IAS 37, Pr

35、ovisions, contingent liabilities and contingent assets - Onerous contracts cost of fulfilling a contractlAS 37 defines an onerous contract as one in which the unavoidable costs of meeting the entitys obligations exceed the economic benefits to be received under that contract. Unavoidable costs are t

36、he lower of the net cost of exiting the contract and the costs to fulfil the contract. The amendment clarifies the meaning of costs to fulfil a contract.The amendment explains that the direct cost of fulfilling a contract comprises:the incremental costs of fulfilling that contract (for example, dire

37、ct labour and materials); andan allocation of other costs that relate directly to fulfilling contracts (for example, an allocation of the depreciation charge for an item of PP&E used to fulfil the contract).Amendments to IFRS 3, Business combinations, IAS 16, Property, plant and equipment, and IAS 3

38、7 Provisions, contingent liabilities and contingent assetsEffective dateAnnual periods beginning on or after 1 January 2022Early adoption is permitted9PwC | In depth对对国际财务报告准则第国际财务报告准则第3 3号号业务合并业务合并、国际会计准则第国际会计准则第1616号号不动产不动产、厂场及设备厂场及设备及及国际会计准则第国际会计准则第3737号号准备准备、或有负债和或有资产或有负债和或有资产的修订的修订生效日期生效日期起始日在2

39、022年1月1日或以后的年度期间允许提前采用国际会计准则第国际会计准则第16号号（IAS 16）：“不动产不动产、厂场及设备厂场及设备 达到预期可使用状态前的达到预期可使用状态前的销售收入销售收入”IAS 16规定，资产的成本是指将资产运抵指定地点并使其达到管理层预期可使用状态而发生的可归属成本。其中包括为测试资产是否正常运转而发生的成本。对IAS 16的修订规定，在不动产、厂场及设备达到预期可使用状态前，主体不得将销售该等在建资产生产的产品所取得的收入冲减资产成本（例如，销售在测试设备是否正常运转过程中生产的样品所取得的收入）。采用修订建议后，主体将在损益中确认这些样品的销售收入及其生产成本

40、。主体应采用国际会计准则第2号存货计量这些样品的成本。由于受测试资产尚未达到预期可使用状态，其折旧不应纳入成本。该修订还作出澄清，主体评估资产的技术及物理表现时，是在“测试资产是否正常运转”。评估不涉及资产的财务表现。因此，在达到管理层预期的经营表现之前，资产可能已经达到管理层预期的可使用状态并须开始计提折旧。该修订规定，主体应单独披露与非正常经营活动产出的商品相关的收入和成本金额。主体还应披露该等收入在综合收益表中的报表项目。如果主体在将资产运抵指定地点并使其达到预期可使用状态的过程中必须生产或销售商品，以及管理层此前在评估资产是否达到预期可使用状态时已考虑了资产的经营表现，那么该修订会对主

41、体产生重大影响（例如，采矿业）。管理层可能需要引入相关流程，以跟踪已售出商品的成本并对提前达到预期可使用状态的资产进行会计处理。国际会计准则第国际会计准则第37号号（IAS 37）：“准备准备、或有负债和或有资产或有负债和或有资产亏损合同亏损合同履约成本履约成本”IAS 37中亏损合同的定义为，主体为履行合同义务不可避免会发生的成本超过按照合同预期将获得的经济利益的合同。不可避免会发生的成本为终止该合同的净成本与履行该合同的成本两者中的孰低者。该修订澄清了“履约成本”的含义。该修订规定，履行合同的直接成本包括：履行合同的增量成本（例如，直接人工、直接材料）；以及与履行合同直接相关的其他成本的分

42、摊（例如，被用于履行合同的不动产、厂场及设备的折旧费用的分摊）。10PwC | In depthThe amendment also clarifies that, before a separate provision for an onerous contract is established, an entity recognises any impairment loss that has occurred on assets used in fulfilling the contract, rather than on assets dedicated to that contrac

43、t.The amendment could result in the recognition of more onerous contract provisions, because previously some entities only included incremental costs in the costs to fulfil a contract.IFRS 3, Business combinations - Reference to the Conceptual FrameworkThe Board has updated IFRS 3, Business combinat

44、ions, to refer to the 2018 Conceptual Framework for Financial Reporting, in order to determine what constitutes an asset or a liability in a business combination. Prior to the amendment, IFRS 3 referred to the 2001 Conceptual Framework for Financial Reporting.In addition, the Board added a new excep

45、tion in IFRS 3 for liabilities and contingent liabilities. The exception specifies that, for some types of liabilities and contingent liabilities, an entity applying IFRS 3 should instead refer to IAS 37, Provisions, Contingent Liabilities and Contingent Assets, or IFRIC 21, Levies, rather than the

46、2018 Conceptual Framework. Without this new exception, an entity would have recognised some liabilities in a business combination that it would not recognise under IAS 37. Therefore, immediately after the acquisition, the entity would have had to derecognise such liabilities and recognise a gain tha

47、t did not depict an economic gain.The Board has also clarified that the acquirer should not recognise contingent assets, as defined in IAS 37, at the acquisition date.Effective dateAll of the amendments are effective 1 January 2022. Earlier application is permitted. The transitional provisions are a

48、s follows:AmendmentTransitional provisionsIAS 16, Property, plant and equipmentApplied retrospectively, but only to items of PP&E that are brought to the location and condition necessary for them to be capable of operating in the manner intended by management on or after the beginning of the earlies

49、t period presented in the financial statements in which the entity first applies the amendments. The entity should recognise the cumulative effect of initially applying the amendments as an adjustment to the opening balance of retained earnings (or other component of equity, as appropriate) at the b

50、eginning of that earliest period presented.IAS 37, Provisions, contingent liabilities and contingent assetsAn entity should apply those amendments to contracts for which it has not yet fulfilled all of its obligations at the beginning of the annual reporting period in which it first applies the amen