2022年国际财务报告准则的变化

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 depth 2PwC | 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:•Amendments to IAS 12 ‘Income taxes’, deferred tax related to assets and liabilities arising from a single transaction•Amendment 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 financial statements. It includes a quick reference table of each standard/amendment/interpretation categorised by the effective date andwhether early adoption is permitted. The publication gives an overview of the impact of the changes, which may be significant for some entities, helping companies 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《 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 depth Standard/amendment/inte rpretationEffe ctive da teAdoption statusPage1 January 2022Amendment to IFRS 16, ‘Leases’, COVID 19 -Related rent concessions (March 2021)Annual periods beginning on or af ter 1 April 2021Early adoption is permitted7Amendments to IFRS 3, ‘Business combinations’, IAS 16, ‘Property, plant and equipment’, and IAS 37 ‘Provisions, contingent liabilities and contingent assets’Annual periods beginning on or af ter 1January 2022Early adoption is permitted9, 11Annual Improvements 2018-2020Annual periods beginning on or af ter 1January 2022Early adoption is permitted13,151 January 2023IFRS 17, ‘Insurancecontracts’as amended in December 2021Annual periods beginning on or af ter 1 January2023Early adoption is permitted f or entities that apply IFRS 9 Financial Instruments23, 25Amendments to IAS 1, ‘Presentation of f inancial statements’, IFRS Practice statement 2 and IAS 8, ‘Accounting policies, changes in accounting estimates and errors’ Annual periods beginning on or af ter 1January 2023Early adoption is permitted19Amendments to IAS 12 ‘Income taxes’, def erred tax related to assets and liabilities arising f rom a single transactionAnnual periods beginning on or af ter 1January 2023Early adoption is permitted211 January 2024Amendments to IAS 1, ‘Presentation of f inancial statements’, onc las s if ic ation of liabilitiesDef erred until annualperiods startingnotearlier than 1 January 2024 N ote Early adoption is permitted175PwC | In depthNote: IASB issued an exposure draf t in November2021 and proposed to def erthe ef f ective date of the amendments to no earlier than 1 January 2024. 准则/修订/解释公告生效日期适用情况页码2022年1月1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14，162023年1月1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1月1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2024年1月1日的年度期间注允许提前采用186PwC | In depth注：IA SB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 standardsI ssu eIn 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 f orms, including payment holidays and def erral of lease payments f or a period of time, sometimes f ollow ed by increased rent payments in f uture 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 not lessors) w ith relief in the f orm of an optionalpractical expedient f rom assessing w hether a rent concession related to COV ID-19 is a lease modif ication (the ‘May 2020 amendment’). Lessees could elect to account f or rent concessions in the same w ay as if they w ere not lease modif ications. In many cases, the practical expedient resulted in accounting f or the concession as a variable lease payment. The practical expedient i