??????IFRS ?

1
??????IFRS ?

• ??????????
• ??? ???

2
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• ???????IFRS???
• ??IFRS?????
• ????IFRS???????????
• ????IFRS??????????
• ??IFRS???

3
???????IFRS???-????
??????
IFRIC13 SFAS 32
????????????????,??????????????,????????????? ???????????????? SFAS32???????????????????,????????????????????
?????????
IAS18?IFRIC13 SFAS 32?(94)????151??
?????????????,????????????? ???????????????????,????????? ????????????????????,??????????????????????????? ????????????????,???????? ????????????????????,?????????????
4
???????IFRS???-????(?)
????????????
IFRIC15?IAS 11?IAS18 SFAS 32
????????????,?IAS11??????????? ????????????????,?IAS18???????? ??????????????????,?IAS18?????? ???????

• IFRS???GAAP???(????????),??multiple elements??
  principal vs. agent??????????,??????????????

5
???????IFRS???-????
????????
IAS 16.31-42 ROC GAAP
????????????????????,???????????????????????????????????????? ???????????????????,????????????????????,???????? ???????
????????????????????
IAS 16.41 (90)????204??
????????????,??????????????????,????????????IAS 16.41?? ???????????,?????????(??)?????????,??????,?????????,????????????,?????????(??),????(??)??????(??)???
6
???????IFRS???-????(?)
???????????
IAS16.14 ROC GAAP
???????????????,????????????????????????????(????????????)??????????? ?????
7
??IFRS?????
???? ???? ?????? ???? ??
1 ???? (IAS 18) ???????,??????????????????? ???????????? ?? ??? ??????
2 ???? (IAS 16) ???????????????? ???????????? ???????,???????????????????? ??????????????
3 ?????? (IFRS 2) ?????????? 97?????????????????? 102???????????????
4 ???? (IAS 27) ??????? ????????????????? ????????? ??????????????
8
??IFRS?????(?)
???? ???? ?????? ???? ??
5 ??? (?????) (IAS 12) ?????????????? ??????????? ????????????????? ??????????????
6 ????(IFRS 9) ?????????????FVTPL(?????????)?FVTOCI(????????????????????FVTOCI)??? ??? ??? ???? ?????????? ???? ????
7 ????(IFRS1) ??????,???????IFRS ?????????????????????????
9
????IFRS???????????
???? ???? ???? ????
1. ???? ???????? IASB???100???????????? ??????????????? ???????????? ?IASB??????,????????? ???????IFRS???????????? ????????? ???????? ????
2. ?????? ROC GAAP ??rule-based???,?????????????????(ex???????)IFRS??principal-based?????,?????????????,IFRS?????????????????????????????? ?????IFRS????,????????????
3. IFRS??? ???? ?????? IFRS??????????????????---???
10
????IFRS???????????(?)
???? ???? ???? ????
4. ???? ???????????????????? ???????????????? IFRS????????????????????? ??????????/????????????
5. ?????? ???????????? ???????????????? ???????????????(?????????????????,??????????????) ???????? ????????? ??????? ??????????
11
????IFRS??????????
????
??
???????
????
????
Business impact of IFRS
??
Business impact of IFRS
Key Business Impacts
????/????
???
??????
??
?????
???/ ?????
????
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?????
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????
????
????
12
??IFRS???

• ??????
• ????????????????????,???????????????
• ??????
• ????????????????????,????????????????
• ??????
• ???????????????,???????????????,??????????
• ??????
• ??????????,???????????????,????????????,??????????

13
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