2025年国际财务报告准则的变化

2025年国际财务报告准则的变化 Aug 2025English withChineseTranslation 2025年8月中英文对照 Contents Introduction Amended IFRS Accounting StandardsNew IFRS Accounting StandardsIFRS Sustainability StandardsSpecial Section: Sustainability ReportingLandscape in Chinese mainland and HKSAR 目录 引言修订的国际财务报告会计准则新发布的国际财务报告会计准则国际财务报告可持续披露准则特别章节：中国内地和中国香港可持续信息披露要求 Introduction Since July 2024 when our New IFRSs for 2024 was published, the IASB has issued the following: •Amendment to IFRS 9 ‘Financial Instruments’ and IFRS 7 ‘Financial Instruments: Contracts ReferencingNature-dependent Electricity •Annual improvements to IFRS – Volume 11 This publication is designed to be used by preparers, users and auditors of financial statements under IFRSaccounting standards.It includes a quick reference table of each standard/amendment/interpretation,including the effective date and whether early adoption is permitted. The publication gives an overview of theimpact of the changes, which may be significant for some entities, helping companies understand if they willbe affected and to begin their considerations. It will help entities plan more effectively by flagging up wherenew processes and systems or more guidance may be needed. In addition, the International Sustainability Standards Board (ISSB) has issued its first two standards, whichofficially take effect on January 1, 2024: •IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information •IFRS S2 Climate-related Disclosures In April 2025, ISSB has published an Exposure Draft proposing targeted amendments to IFRS S2 Climate-related Disclosures that would provide reliefs to ease application of requirements related to the disclosure ofgreenhouse gas (GHG) emissions. The Ministry of Finance of the People’s Republic of China and the Hong Kong Institution of Certified PublicAccountants are developing local standards aligned with the ISSB Standards. This publication will concurrently introduce key developments in IFRS sustainability disclosure standards,allowing stakeholders to stay up to date with the latest trends and potential impacts in this area. 引言 自2024年7月我们的《2024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《国际财务报告准则第9号—金融工具》以及《国际财务报告准则第7号—金融工具：披露》的修订：依赖自然能源生产电力的合同 •国际财务报告准则年度改进-第11卷 本刊可供国际财务报告会计准则下的财务报表编制者、使用者和审计师使用，其中包含一份包含生效日期的各项准则/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。 此外，国际可持续准则理事会（ISSB）已发布首批两份ISSB准则，并于2024年1月1日正式生效： •《国际财务报告可持续披露准则第1号—可持续相关财务信息披露一般要求》•《国际财务报告可持续披露准则第2号—气候相关披露》 2025年4月，为进一步便于报告企业应用ISSB准则，ISSB发布针对（《国际财务报告可持续披露准则第2号—气候相关披露》的针对性修订意见稿。 现阶段，中国财政部和香港会计师公会已分别推进接轨ISSB准则的本地准则具体工作。本刊将同步介绍在可持续信息披露领域内的核心进展，便于主体及时了解该领域内的最新动向和潜在影响。 IFRS Accounting Standard 19Early adoption is permittedAnnual periods beginningon or after 1 January 2026Amendment to IFRS 9 ‘FinancialInstruments’ and IFRS 7 ‘FinancialInstruments: Contracts ReferencingNature-dependent Electricity 25Early adoption is permittedAnnual periods beginningon or after 1 January 2026Annual improvements to IFRS –Volume 11 27Early adoption is permittedAnnual periods beginningon or after 1 January 2027IFRS 18 ‘Presentation andDisclosure in Financial Statements’ 37Early adoption is permittedEligible entities may electto apply the new standardfor reporting periodsbeginning on or after 1January 2027IFRS 19 ‘Subsidiaries withoutPublic Accountability: Disclosures’ Amended IFRS Accounting Standards Amendments to IAS 21 ‘The effects of changes in foreign exchange rates’ on lack ofexchangeability Effective date •Annual periods beginning on or after 1 January 2025•Early adoption is permitted Issue Impact IAS 21 sets out the exchange rate that an entityuses when it reports foreign currencytransactions in the functional currency ortranslates the results of a foreign operation in adifferent currency. Until now, IAS 21 set out theexchange rate to use when exchangeabilitybetween two currencies is temporarily lacking,but not what to do when lack of exchangeabilityis not temporary. An entity is impacted by the amendments whenit has a transaction or an operation in a foreigncurrency that is not exchangeable into anothercurrency at a measurement date for a specifiedpurpose. A currency is exchangeable whenthere is an ability to obtain the other currency(with a normal administrative delay), and thetransaction would take place through a marketor exchange mechanism that createsenforceable rights and obligations. On 15 August 2023, the IASB issuedamendments to IAS 21to help entities: Assessing exchangeability between twocurrencies requires an analysis of differentfactors; such as the time frame for the exchange,the ability to obtain the other currency, marketsor exchange mechanisms, the purpose ofobtaining the other currency, and the ability toobtain only limited amounts of the othercurrency. •assess exchangeability between twocurrencies; and•determine the spot exchange rate, whenexchangeability is lacking. 国际