IFRS 修正及解釋

IASB and FASB release exposure draft on revenue

This exposure draft proposes a new revenue standard that will replace IAS 11, 'Construction contracts' and IAS 18, 'Revenue'. The proposal is for a single model for the recognition of revenue that should apply to all contracts with customers, identifying obligations to perform, which will lead to revenue on transfer of control of these obligations. There are also proposed changes to the measurement of revenue with contingent fees and credit risk being taken into account. The exposure draft is open for comment until 22 October 2010.

國際會計準則理事會與美國財務會計準則委員會共同發布收入草案

新的收入準則草案將取代國際會計準則第11號「工程合約」及第18號「收入」。此一草案對於企業與顧客間之各種合約都將採行單一之收入認列模式，此模式係辨認企業必須執行之義務，企業透過移轉這些義務而產生收入。此一草案亦將改變包含或有價金之收入衡量，並將信用風險納入考量。收入準則草案將公開徵詢大眾意見，截止日為2010年10月22日。

IASB proposes a single statement of comprehensive income

As part of the 'Memorandum of understanding projects' that the IASB is working on with the FASB, the IASB has published an exposure draft on an amendment to IAS 1, 'Presentation of financial statements', regarding other comprehensive income. The exposure draft proposes that all entities present a single statement of comprehensive income, which will eliminate the option to include the information as two separate statements (an income statement and a statement of comprehensive income). The IASB has published a 'Snapshot' summarising the exposure draft. The exposure draft is open for comment until 30 September 2010.

國際會計準則理事會建議單一綜合損益表

作為國際會計準則理事會與美國財務會計準則委員會專案瞭解備忘錄之部份，國際會計準則理事會發布國際會計準則第一號「財務報表之表達」關於其他綜合損益之修正草案。該草案建議所有企業表達單一綜合損益表，將刪除包括資訊於兩張個別報表(損益表及綜合損益表)之選項。國際會計準則理事會已公布彙總該草案之快訊文件。該草案徵詢意見結束日為2010年9月30日。

IASB has published an exposure draft on fair value option for financial liabilities

The exposure draft proposes changes to IFRS 9, 'Financial instruments'. IFRS 9 will retain the classification and measurement requirements of IAS 39 for financial liabilities, including bifurcation of embedded derivatives, except that the effects of changes in the credit risk of liabilities designated under the fair value option would not affect profit or loss. Changes in fair value due to an entity's own credit risk will be recognised as a component of 'other comprehensive income'. The proposal responds to the concern that recognising the effects of changes in the credit risk of a liability in profit or loss is counter-intuitive and does not provide useful information unless the liability is held for trading. The closing date for comments is 16 July 2010. The IASB has published a snapshot document that is a brief introduction to the proposed amendment.

國際會計準則理事會發布有關金融負債之公允價值選擇草案

該草案提議改變國際財務報導準則第9號「金融工具」。國際財務報導準則第9號將保留國際會計準則第39號中對於金融負債之分類與衡量的規定，包括嵌入式衍生性工具之拆分，惟因公允價值選擇而指定負債之信用風險變動的影響，則不會反映於當期損益。因企業本身信用風險所導致之公允價值變動，將認列為「其他綜合損益」之組成。該草案回應除以交易為目的之負債外，將負債之信用風險變動認列為當期損益是有違常理，且無法提供有用之資訊的疑義。此草案意見徵詢結束日為2010年7月16日。國際會計準則理事會發布了快訊文件扼要的介紹該提議之修正。

IASB has updated IFRS 1, 'First time adoption of IFRSs' to reflect transition exemptions in line with IFRS 7

Existing IFRS preparers were granted relief from presenting comparative information for the new disclosures required by the March 2009 amendments to IFRS 7 'Financial Instruments: Disclosures'. The relief was provided because the amendments to IFRS 7 were issued after the comparative periods had ended. The IASB has issued an amendment to IFRS 1, 'First time adoption of IFRSs', to provide first-time adopters with the same transition provisions as included in the amendment to IFRS 7. The amendment is effective from for annual periods beginning on or after 1 July 2010 with early adoption permitted.

國際會計準則理事會已修改國際財務報導準則第1號「首次採用國際財務報導準則」，以使與國際財務報導準則第7號有一致之過渡性豁免

於2009年3月修改的國際財務報導準則第7號「金融工具：揭露」規定新增之應揭露項目，並且允許既已採用國際財務報導準則編製財務報表者得免除編製該新增揭露項目之比較資訊。因為該國際財務報導準則第7號的修正係於生效年度之比較期間結束後才發布，所以提出此豁免。國際會計準則理事會發布修改國際財務報導準則第1號「首次採用國際財務報導準則」之修正，對於首次採用國際財務報導編製者，提供與國際財務報導準則第7號修正版相同的過渡性規定。本修正適用於年度開始日為2010年7月1日(含)以後之財務報表，並可提前適用。

The IASB has published an exposure draft on the proposed new measurement criteria for liabilities, as part of its project to replace IAS 37. This is a limited re-exposure related solely to measurement criteria following the 2005 exposure draft, as the proposed criteria have changed significantly. The recognition criteria are not being re-exposed, although the full text of a new draft IFRS will be published in February. This exposure draft proposes that entities measure liabilities at the lower of the cost to settle, cost to transfer and the value of not having to fulfil the obligation. The value of not having to fulfil the obligation is the value (including profit) that the entity would charge a third party for the service required to fulfil the obligation, rather than the cost to the entity. There is an exception for onerous sales and insurance contracts, which will continue to be measured based on the least net cost to exit, pending completion by the Board of current projects on revenue and insurance contracts. The closing date for comments is 12 April.

國際會計準則理事會發布新的負債衡量標準草案，此草案為替換IAS37專案的一部分。此草案係繼2005年草案後，僅與衡量標準相關之局部再草案，因為所提出之標準已有重大變動。雖然新IFRS草案之全部內容將會於2月發布，但認列條件並未被重新提出。草案提出企業應以結清義務成本、移轉義務成本及避免履行義務之價值三項中孰低者衡量負債。避免履行義務之價值（包括利益）係指企業向提供履行義務服務之第三方所收取之價值，而非指企業所發生之成本。由於國際會計準則理事會之收入及保險合約現行專案尚未完成，故虧損性銷售及保險合約將除外，而繼續以不可避免成本為衡量基礎。此部分之意見回覆截止日為3月12日。

Amendment to IFRIC 14 - prepayments of a minimum funding requirement

The IASB issued on 26 November 2009 an amendment to IFRIC 14, 'IAS 19 – The limit on a defined benefit asset, minimum funding requirements and their interaction'. This amendment will have a limited impact as it applies only to companies that are required to make minimum funding contributions to a defined benefit pension plan. It removes an unintended consequence of IFRIC 14 related to voluntary pension prepayments when there is a minimum funding requirement.

國際財務報導解釋第14號之修改-最低資金提撥要求之預付

國際會計準則理事會於2009年11月26日發布國際財務報導解釋第14號「國際會計準則第19號：確定福利資產之限制、最低資金提撥要求及其相互影響」之修改。該項修改之影響有限，因其僅適用於被要求提供最低資金提撥予確定福利退休計畫之公司。當具最低資金提撥要求時，該項修改移除原國際財務報導解釋第14號關於自願預付退休金之未預期的結果。

IASB has published IFRS 9, 'Financial instruments'

The IASB published the first part of IFRS 9, on classification and measurement of financial assets. IFRS 9 has two measurement categories: amortised cost and fair value. All equity instruments are measured at fair value. A debt instrument is at amortised cost only if the entity is holding it to collect contractual cash flows and the cash flows represent principal and interest. Otherwise it is at fair value through profit or loss. The standard applies for annual periods beginning on or after 1 January 2013, with early adoption available however, this is subject to EU endorsement. The EC has decided that more time should be taken to consider the output from the IASB's project to improve the accounting for financial instruments and hence is unlikely to endorse this standard until 2010/2011.

國際會計準則理事會發布國際財務報導準則第9號「金融工具」

國際會計準則理事會發布國際財務報導準則第9號的第一部分，係有關金融資產的分類與衡量。國際財務報導準則第9號有2個衡量的分類，分別是攤銷後成本與公平價值。所有的權益工具都以公平價值衡量；債務工具僅能於企業持有該工具之目的係為收取契約之現金流量，且該現金流量係指其本金及利息時，得採用攤銷後成本，否則應以公平價值衡量且變動列入損益。本準則適用於年度開始日為2013年1月1日(含)以後之財務報表，可提前適用，然而，這尚須歐洲聯盟(EU)的支持。歐盟執行委員會(EC)決定，對於此國際會計準則理事會改善金融工具會計處理計畫之結果，尚須更多的時間去考量，因此在2010年或2011年以前不太可能支持本準則。