普华永道：洞察-2023年国际财务报告准则的变化（25页）.pdf

1、May 2023 English with Chinese Translation2023年5月中英文对照In depthNew IFRSs for 2023 洞察2023年国际财务报告准则的变化1ContentsIntroductionAmended standardsNew standardsPwC|New IFRSs for 2023目录引言修订的准则新准则2|洞察 2023年国际财务报告准则的变化 普华永道IntroductionSince May 2022 when our New IFRSs for 2022 was published,the IASB has issued th

2、e following:Amendments to IFRS 16 Leases,lease liability in a sale and leasebackAmendment to IAS 1 Presentation of financial statements,non-current liabilities with covenantsThis publication is designed to be used by preparers,users and auditors of IFRS financial statements.It includes a quick refer

3、ence 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 understand if they will be affected and to begin

4、their considerations.It will help entities plan more effectively by flagging up where new processes and systems or more guidance may be needed.3PwC|New IFRSs for 2023引言自2022年5月我们的2022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16号租赁的修订：售后租回交易中的租赁负债对国际会计准则第1号财务报表的列报的修订：附有契约条件的非流动负债本刊可供国际财务报告准则下的财务报表

5、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。4|洞察 2023年国际财务报告准则的变化 普华永道Standard/amendment/interpretationEffective dateAdoption statusPage1 January 2023IFRS 17,Insurance contractsas ame

6、nded in December 2021Annual periods beginning on or after 1 January2023Early adoption is permitted for entities that apply IFRS 9 Financial Instruments17,19Amendments to IAS 1,Presentation of financial statements,IFRS Practice statement 2 and IAS 8,Accounting policies,changes in accounting estimates