《普华永道：2025年国际财务报告准则的变化洞察报告（中英文版）（51页）.pdf》由会员分享，可在线阅读，更多相关《普华永道：2025年国际财务报告准则的变化洞察报告（中英文版）（51页）.pdf（51页珍藏版）》请在三个皮匠报告上搜索。

1、Aug 2025English with Chinese Translation2025年年8月月中英文对照中英文对照In depthNew IFRSs for 2025洞察2025年国际财务报告准则的变化年国际财务报告准则的变化1IntroductionAmended IFRS Accounting StandardsNew IFRS Accounting StandardsIFRS Sustainability StandardsSpecial Section:Sustainability Reporting Landscape in Chinese mainland and HKSARP

2、wC|New IFRSs for 2025Contents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2洞察 2025年国际财务报告准则的变化|普华永道目录目录IntroductionSince 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 Instrument

3、s:Contracts Referencing Nature-dependent ElectricityAnnual improvements to IFRS Volume 11This 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,includ

4、ing 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 b

5、y flagging up wherenew processes and systems or more guidance may be needed.3PwC|New IFRSs for 2025In 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 Sustain

6、ability-related Financial InformationIFRS S2 Climate-related DisclosuresIn 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(GH