《洞察——2018年國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的變化（中英文對(duì)照）》普華永道

1、May20182018年5月EnglishwithChineseTranslation中英文對(duì)照IndepthNewIFRSsf2018洞察—2018年國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的變化普華永道—洞察—2018年國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的變化3目錄引言........................................................................................51.修改的準(zhǔn)則........

2、....................................................................9同時(shí)實(shí)施《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第9號(hào)—金融工具》和《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第4號(hào)—保險(xiǎn)合同》—對(duì)《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第4號(hào)》的修改...........................9股份支付交易的分類與計(jì)量—對(duì)《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第2號(hào)—股份支付》的修改.............................

3、...............13投資性房地產(chǎn)轉(zhuǎn)入轉(zhuǎn)出—對(duì)《國(guó)際會(huì)計(jì)準(zhǔn)則第40號(hào)—投資性房地產(chǎn)》的修改.........................................17對(duì)聯(lián)營(yíng)和合營(yíng)的長(zhǎng)期權(quán)益—對(duì)《國(guó)際會(huì)計(jì)準(zhǔn)則第28號(hào)—對(duì)聯(lián)營(yíng)和合營(yíng)的投資》的修改................................19計(jì)劃修改、削減或結(jié)算對(duì)《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第19號(hào)—職工薪酬》的修改.....................

4、.......................212.新準(zhǔn)則.........................................................................................23金融工具—國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第9號(hào)....................................................................23反向賠償?shù)奶崆斑€款特征—對(duì)

5、《國(guó)際會(huì)計(jì)準(zhǔn)則第9號(hào)—金融工具》的修改..................................................27與客戶之間的合同產(chǎn)生的收入—國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第15號(hào)...................................31對(duì)《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第15號(hào)》的澄清—對(duì)《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第15號(hào)—與客戶之間的合同產(chǎn)生的收入》的修改...................................

6、.......35租賃—國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第16號(hào).........................................................................39保險(xiǎn)合同—國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第17號(hào)..................................................................433.主體在應(yīng)用國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第9、15、16和17號(hào)時(shí)，需考慮的過(guò)渡要

7、求.........................................................................474.20142016年年度改進(jìn)項(xiàng)目............................................................535.20152017年年度改進(jìn)項(xiàng)目................................................

8、............556.國(guó)際財(cái)務(wù)報(bào)告解釋公告第22號(hào).........................................................57外幣交易和預(yù)付預(yù)收對(duì)價(jià)....................................................................................577.國(guó)際財(cái)務(wù)報(bào)告解釋公告第23號(hào)..................