国际会计准则第

附件2： 附件2： 《〈国际会计准则第 37号——准备、或有负债 和或有资产〉中的负债计量（征求意见稿）》 主要内容中文译稿 Measurement of Liabilities in IAS 37 Exposure Draft征求意见稿 IAS 37关于负债的MEASUREMENT OF LIABILITIES的 的的 计量 IN IAS 37 (Limited re-exposure（对国际会计准则37号提起修订的有限再征求意见） of proposed amendment意见截止日2010年4月12日 目录M IAS 37关于负债的计量 （对国际会计准则37号拟议修订的有限量再征求意见） INTRODUCTION AND INVITATION TO COMMENT 引言和征求评论意见 PROPOSED AMENDMENTS TO IAS 37 国际会计准则37号的拟议修订 APPENDICES 附录 A 一、Defined terms定义的术语 B 二、Measuring the present value of the resources required to fulfil an obligation用以履行债务的资源现值的计量 APPROVAL BY THE BOARD OF MEASUREMENT OF LIABILITIES IN IAS 37 理事会对2010年1月出版的国际会计准则第37号关于负债的计量的核准 PUBLISHED IN JANUARY 2010 BASIS FOR CONCLUSIO结论基础 ALTERNATIVE VIEWS 不同意见 [DRAFT] ILLUSTRATIVE EXAMPLE [草案]示例 引言和邀请评论 Background 背景 The International Accounting Standards Board is undertaking a project to 国际会计准则理事会正进行一项计划，以improve IAS 37 Provisions, Contingent Liabilities and Contingent Assets .改进《国际会计准则第37号——准备、或有负债和或有资产》。该项目主要目标of the project are:是： • • to align the criteria in IAS 37 for recognising a liability with those in other 使IAS37中负债的确认标准与其他IFRSs保持一致。IFRSs.At present, IAS 37 requires an obligation to be recognised as a目前，国际会计准则第37条规定，对于一项义务，仅当它是可能（即超过不太可能）将导致现金或其他资源流出企业时方可确认。will result in an outflow of cash or other resources from the entity.其他准则，例standards, such as IFRS 3 Business Combinations and IAS 39 Financialli 如IFRS3——企业合并和IAS39——金融Instruments: Recognition and Measurement , do not apply this 'probability of工具：确认和计量，对于负债的确认均未采用这一“流出可能性”标准。 • • to eliminate some differences between IAS 37 and US generally accepted 消除IAS37和美国accounting principles (GAAP)—in particular, differences in the time at公认会计准则（GAAP）的某些差异——特别是企业在业务重组成本确认时点上的差异。 • • to clarify the measurement of liabilities in IAS 37. 澄清IAS37的负债计量的有关问题。At present the目前，IAS measurement requirements in IAS 37 are vague.IASIAS37中对负债的计量规定是模糊的。因此，导致企业使用different measures, making it difficult for capital providers to compare不同的计量方式，使资金提供者难以比较their financial statements.不同 财务报表 财务报表免费下载29财务报表附注模板下载小企业财务报表下载关于企业财务报表分析excel财务报表下载 。 Two aspects of the IAS 37 measurement requirements are particularly vague: IAS37的计量规定中有两个方面尤其含糊： • • the standard requires an entity to measure a liability at the 'best estimate' 准则规定企业以用来结清现时义务所需支出的“最佳估计”计量一项负债。of the expenditure required to settle the present obligation.It is not clear但是大家并不清楚“最佳估计”这一术语的确切含义。在实务中，这一术语interpreted as meaning the most likely outcome, the weighted average of被解释为最可能的结果，加权平均all possible outcomes or even the minimum or maximum amount in the所有可能的结果或者平均在各种可能结果范围内的最低或最高金额range of possible outcomes.。 • • IAS 37 does not specify the costs that entities should include in the IAS37没有具体说明企业在计量负债时应当包括的成本。In practice, some entities include only在实务中，一些企业只包括一些incremental costs.增量成本。一些企业包括了所有直接成本。一些企业还包括了间接成本and overheads.和制造费用。有些企业使用将支付承包商的价格代 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 其履行obligation on their behalf.的义务金额。 In 2005 the Board published an exposure draft of proposed amendments to IAS 37. 2005年，理事会发布了一份IAS37的拟议修正案征求意见稿。Regarding measurement, the exposure draft proposed to remove the term 'best关于计量，征求意见稿建议删除“最佳estimate' and instead focus on other guidance in IAS 37, which states that the best估计”这一术语，而是集中于IAS37的其他指南，说明负债的最佳估计是企业在财务 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 期末将合理偿付负债或者将负债转让给第三方的金额。that time.该征求意见稿提出，这一数额的计量应当考虑所有可能结果（不仅是最小值、最大值或most likely amounts.最有可能的数额）。 the liability at the end of the reporting period or to transfer it to a third party at Reasons for publishing this exposure draft发布此征求意见稿原因 Some respondents to the 2005 exposure draft thought that the proposed 2005版征求意见稿的一些反馈认为，拟议的有关规定requirements remained unclear.仍不清晰。“结清”是什么意思——意味着取消还是fulfil?履行？如果结清义务的数额与转让数额是不同的to transfer it—at which of the two amounts should the liability be measured?——负债应当以两项金额的那一项进行计量？并且And what if—as is often the case—the entity could not transfer a liability to a third如果——作为经常发生的情况——该企业不能向第三方转让债务呢？party?Was the entity supposed to measure the liability at an amount that it could企业可以以在实务中不可能支付的数额对负债进行计量吗never pay in practice?？ In response to those concerns, the Board now proposes to add guidance specifying 针对这些问题，理事会现在建议加入指南，more precisely what entities should be aiming to measure, and how they should更具体准确地指明企业计量负债目标是什么，应该如何achieve that aim.实现这一目标。本征求意见稿针对拟议的新指南邀请评价和意见guidance.、。 The main features of the proposed measurement拟议的计量规定的主要特点 requirements Measurement objective 计量目标 • • The overall measurement objective would be to measure the amount that 总的计量目标是实现对企业为免除义务而在报告期末会合理支付金额的计量relieved of the obligation.。 • • Normally this amount would be the present value of the resources required 通常这一数额是为履行义务所需资源的现值to fulfil the obligation.。这一数额的估计要考虑the expected outflows of resources, the time value of money and the risk预期的资源流出、货币的时间价值和实际流出可能最终与预期不同的风险。 • • In some circumstances, there might be evidence that the entity could cancel 在某些情况下，会有证据表明企业可能以较低金额取消the liability or transfer it to a third party for a lower amount.负债或者将其转让给第三方。In such在这种circumstances, the entity would measure the liability at this lower amount.情况下，该企业将以此较低金额计量负债。The Board does not expect such situations to arise often.理事会并不希望这种情况经常出现。Entities are often企业在IAS37的范围内经常unable to cancel or transfer particular liabilities within the scope of IAS 37.无法取消或转让特别负债。Also, if an entity could cancel or transfer a liability for an amount lower than此外，如果一个企业能够以低于需要履行负债的金额取消或转让该项负债，它可能已经这样做了。 EANUARYMeasurement of the expected outflows预期流出的计量 • • If the outflows of resources required to fulfil the obligation are uncertain, 如果为履行义务所需资源的流出是不确定的，the entity would estimate their expected value, ie the probability-weighted企业应估计其预期值，即在各种可能结果范围内的资金外流概率加权average of the outflows for the range of possible outcomes.平均。预期value is unlikely to be the amount that an entity ultimately pays to fulfil值不可能是企业为履行负债而最终支付的数额。但是理事会相信，这对于在根据其对企业资源求偿权价值来评估负债效果时，要考虑所有可能结果及其相对probabilities when assessing the effect of a liability on the value of their概率的资本提供者来说，是具有相关性的计量。 • • The expected value calculations need not be complex. 预期值计算不需要很复杂。数目有限discrete outcomes and probabilities can often provide a reasonable的离散结果和概率往往能提供一个可能结果分布的合理估计。 • • If an obligation is to pay cash to a counterparty (for example to settle a legal 如果一项义务要支付现金给对方（例如解决一项法律dispute), the future outflows used to measure the obligation would be the争议），用于计量该项义务的未来现金流出应是expected cash payments plus any associated costs, such as legal fees.预期现金支付额加上其他任何相关成本，如法律费用。 • • If, in contrast, an obligation is to undertake a service (for example to 相反地，如果一项义务是要在未来日期进行一项服务（例如，清理厂场或设备），流出应是企业在未来日期合理支付给代其承担服务的承包商的金额。the amounts that the entity would rationally pay a contractor at the future通常在市场中有提供这类服务的承包商。因此，对于未来流出的计量，估计承包商prices can be more objective measures of future outflows than estimates of价格比估计企业自己的未来成本更为客观。此外，通过指定一个目标(contractor prices) the standard would not need detailed and arbitrary（承包人价格），准则就不需详细的和专门的关于应当包括的成本的规则，rules on which costs should be included, eg whether, and to what extent,例如是否、以及在何种程度上，企业应当包括间接成本和制造费用的分配。 • • A limited exception to the requirement in the preceding paragraph would 前款规定的有限例外是应用于由apply to onerous contracts arising from transactions within the scope ofIAS18收入或者IFRS4保险合同的适用范围内的交易产生的有偿合同。企业企业应计量由这类合同产生的未来流出应参照为履行其合同义务预期发生的成本，而不是支付给代其履行服务的承包商的金amounts it would pay a contractor to fulfil them on its behalf.额。该例外的目的是，在理事会完成the Board's projects on revenue recognition and insurance contracts.关于收入确认和保险合同的项目之前，of this exception would be to postpone any change in practice for推迟在计量有偿销售和保险合同的实务中的任何改变。 M2005版征求意见稿的其他变化 The Board has revised other aspects of the proposals in the 2005 exposure draft.理事会已修订了2005版征求意见稿的其他一些问题。Most of the revisions respond to feedback on the 2005 proposals, or are relatively大部分修改意见是对2005版反馈意见作出的回应，或相对微小的修订。完整的提请minor.微微小修订目录在IASB网站上负债——对IAS37的修订项目页面链接的决策摘要中。The Board is also preparing a working draft of the proposed new standard and 理事会还准备了拟议的新准则工作草案，aims to post a copy on its website in February 2010.目标是在2010年2月在其网站发布。This draft will enable该草案将使interested parties to see the revised measurement proposals in the context of the有兴趣的各方看到在新准则整体上在计量方面的修订建议。new standard as a whole.但是，理事会没有对基于2005版征求意见稿修订的新准则邀请进一步评价。这些题议已在sought comments on these proposals in 2005 and has considered responses in2005年征求意见，并在新准则制定中予以考虑反应。 理事The Board intends to redraft IAS 37 as an IFRS.会打算把IAS37作为一项国际财务报告准则予以重拟。但是，为了突出修订的程度，of the revisions, this exposure draft presents the proposed requirements as该征求意见稿阐述了提出IASamendments to IAS 37.IAS37IAS 37的修订的拟议规定。 Invitation to comment邀请评论 The Board invites comments on the questions set out below. 理事会就下列问题邀请提出意见。反馈者不需not comment on all of the questions.评论所有问题。评论将是非常有利的，如果他们： (a) （一） respond to the questions as stated对所述问题做出反馈； (b) （二） indicate the specific paragraph or paragraphs to which the comments指出与评价相关的具体段落； relate (c)（三） contain a clear rationale包含了明确的理由； (d) （四） describe any alternatives that the Board should consider.说明董事会应该考虑的其他任何选择。 The Board is not requesting comments on matters not addressed in this exposure 董事会并不要求在本征求意见稿未提及的事项做出评论，draft.评论应以书面形式提交的，不迟于12 April 2010 .2010年4月12日 。 Question 1 – Overall requirements 问题1 -总体要求 The proposed measurement requirements are set out in paragraphs 36A–36F.第36A至36F段是提议的有关计量规定。结论基础Paragraphs BC2–BC11 of the Basis for Conclusions explain the Board's reasons forBC2至BC11段解释了理事会的提议理由these proposals.。 Do you support the requirements proposed in paragraphs 36A–36F?你是否赞成第36A至36F段条提出的相关规定？如果不赞成，你是对which paragraphs do you disagree, and why?哪些段落不同意，为什么？ E问题2 - 通过开展服务履行的义务 Some obligations within the scope of IAS 37 will be fulfilled by undertaking a 在IAS37范围内的某些义务将未来日期通过开展服务以履行义务。附录B的B8段明确了企业应如何计量为履行这些义务所需的未来流出。并建议the relevant outflows are the amounts that the entity would rationally pay a有关流出的数额应当是企业会在未来日期合理支付给代其从事服务的承包商的金额。 结论基础中的contractor at the future date to undertake the service on its behalf.BC19至BC22段解释了理事会的提议理由。 Do you support the proposal in paragraph B8? 你是否支持B8段的建议？如果不支持，原因何在？ Question 3 – Exception for onerous sales and insurance contracts 问题3 –亏损销售和保险合同的例外 Paragraph B9 of Appendix B proposes a limited exception for onerous contracts附录B中B9段提出了一个有限例外，即在IAS18 收入或IFRS 4 保险合同适用范围内的交易产生的亏损合同。The relevant future outflows would be the costs the entity expects to有关未来现金流出就是企业为履行合同义务而预期发生的成本，而不是企业支付给代其履行相关义务的承包商的金额。 结论基础中Paragraphs BC23–BC27 of the Basis for Conclusions explain the reason for thisBC23至BC27段解释了该项例外的原因。 Do you support the exception?你是否支持这项例外呢？如果不，你会提出其他取代的吗，并说明原因？ 对M国际会计准则37号——准备、或有负债和或有资产 的修订建议 36-52，59和60段被删除。增加新的36A - 36F段和Appendix B are added.附录B。配合征求意见稿的索引表表明了国际会计准则第37号的段落和本征求意见稿的对应关系。 Contingent Liabilities and Contingent Assets Measurement计量 Initial measurement 初始计量 36A 36A An entity shall measure a liability at the amount that it would rationally 企业应当以报告期末为解除现时义务而合理支付的金额计量。 36B 36B 企业为解除现时义务而合理支付的金额The amount that an entity would rationally pay to be relieved of an是以下三项金额中的最低者： (a) （一） the present value of the resources required to fulfil the obligation,为履行义务所需资源的现值（measured in accordance with Appendix B;按照附录B计量）； (b) （二） the amount that the entity would have to pay to cancel the企业为取消义务必须支付的金额;和 (c) （三） the amount that the entity would have to pay to transfer the企业为将义务转让obligation to a third party.给第三方必须支付的金额。 36C 36C 在本准则适用范围内，企业可能无法取消或转让某些义务。如果没有证据表明，企业可以较低金额cancel or transfer an obligation for a lower amount, the entity measures取消或转让一项义务，企业以履行义务所需资源的现值计量该项负债。 36D 36DThe amount that an entity would have to pay to cancel or transfer an 企业为取消或者转让一项义务必须支付的金额是对方或第三方需要的价格，加上取消或转让的任何成本。 E后续计量 36E 36E An entity shall adjust the carrying amount of a liability at the end of each 企业应当在每一报告期末将负债的账面价值调整为在该日为解除现时义务而合理支付的金额。 36F 36F Changes in the carrying amount of a liability resulting from the passage 由于时间推移所引起的负债账面价值的变化of time are recognised as a borrowing cost.应当确认为借款费用。 M附录A Defined terms 定义的术语 This appendix is an integral part of the [draft] Standard. 本附录是对[草案] 准则的组成部分。 liability 负债 A present obligation of the entity arising from past 企业由于过去的事项产生的现时义务，events, the settlement of which is expected to result in该义务的解除预期导致an outflow from the entity of resources embodying包含经济利益的资源流出企业economic benefits.。 onerous contract 亏损合同 A contract in which the unavoidable costs of meeting为如期偿付合同义务发生的必要成本（不可避免的成本）超过预计收到的合同经济利益的合同。 附录B 计量为履行义务所需资源的现值 to fulfil an obligation This appendix is an integral part of the [draft] Standard. 本附录是对[草案]准则的组成部分。 …… E通过开展服务履行义务 B8 B8 Some types of obligation will be fulfilled by undertaking a service at a 某些类型的义务将通过在未来日期开展服务得以履行。除有关B9段的例外，outflows for such obligations are the amounts that the entity would这些义务的有关资源流出的数额是企业在未来日期rationally pay a contractor at the future date to undertake the service on合理支付代其开展服务的承包商its behalf:的金额： (a) （一） if there is a market for a service, the amount is the price that the 如果存在服务市场的，该金额按照企业估计承包商为代其提供服务而在未来日期将会收取的价格确定entity estimates a contractor would charge at the future date to企业 。 (b) （二） if there is not a market for the service, the entity estimates the 如果不存在服务市场的，企业应以为其他方开展该服务而收取金额的估计数来确定。估计数应包括企业预期发生的成本和为其他方开展服务要求的利润。 B9B9 如果该义务是一项由IAS 18 收入和IFRS 4 保险合同 适用范围内的交易产生的亏损合同，相关未来流出按照企业为履行其合同义务预期发生的成本确定。 …… [草案]示例 This [draft] example accompanies, but is not part of, the Standard. 本[草案]示例与准则一并发布，但不构成准则的一部分。 Measurement of obligation to dismantle an asset资产弃置义务的计量 Facts 事实 An oil production company owns and operates an oil rig.一家石油生产公司拥有并经营一个石油钻井平台。现有环境法律要求钻井业主在钻机的可使用寿命期末将其拆除。 Rig owners cannot cancel such obligations, or transfer them to a third party.钻机业主无法取消这些义务或转移给第三方。不过，有承包商在市场上提供钻机拆除服务。目前，在符合法律的方式与现有的环境下,一个承包商要收取125,000货币单位（CU125，000）提供拆除石油公司的钻井平台服务。 The rig has an estimated remaining useful life of 10–15 years.该钻机预计剩余可使用寿命为10到15年。目前10年和15年无风险利率分别为每年6%和5.5%。 Measurement basis 计量基础 Because the oil company cannot transfer or cancel its obligation, it need not consider the amounts it would have to pay to do so.由于石油企业无法转移或取消其义务，因此不需要考虑这样做将要付出的金额。 It measures the liability as the present value of the resources required to fulfil the obligation. It applies the present value techniques described in Appendix B to the Standard. 以履行义务所需资源的现值计量负债，并采用本准则附录B中规定的现值技术。 Outflows of resources 资源的流出 The relevant outflows are the amounts that the entity estimates a contractor would charge at the end of the rig's useful life to dismantle the rig at that time.相关资源流出是主体估计在钻井平台使用寿命期末拆除处置时承包商要求支付的金额。主体估计这一数额考虑了承包商现时负责进行这项工作要求支付的价格和对未来价格上涨的估计。 Estimates of future price increases take into account possible market and technological developments.未来价格上涨的估计要考虑到可能的市场和科技发展。主体在经验、市场数据、技术信息和类似证据的基础上估计这些发展的概率。The estimates of future prices are based on existing legal requirements: they do not take into account the possibility that the legal requirements will be more onerous at the end of the rig's useful life than they are at present.未来价格的估计数是根据现有的法律规定：他们没有考虑在钻井平台可使用寿命末期时有关法律规定将比现在更加复杂的可能性。 The entity identifies six outcomes that represent a reasonable estimate of the distribution of possible outcomes.实体确定了六个结果，代表了合理的估计可能出现的结果的分布。主体将这六个结果估计的流出的现值： 结果 钻井可使用寿命(年) 预计流出（承包商价格）CU 折现率 流出的现值 CU 1 10 200 000 6% 111 679 2 10 225 000 6% 125 639 3 10 275 000 6% 153 559 4 15 230 000 5.5% 103 025 5 15 260 000 5.5% 116 463 6 15 340 000 5.5% 152 297 Expected present value of the outflows 预期现值的外流 The entity estimates the probability of each outcome occurring.该主体估计每个结果发生概率。将六个结果计算概率加权平均的现值。这一金额就是预期资金流出的现值。 结果 估计概率 资金流出现值CU 现值*加权概率CU 1 5% 111 679 5 584 2 25% 125 639 31 410 3 20% 153 559 30 712 4 5% 103 025 5 151 5 25% 116 463 29 116 6 20% 152 297 30 459 预计流出现值 132 432 Risk adjustment 风险调整 The CU125,000 that a contractor would charge to dismantle the rig includes a price for risk, but only in respect of uncertainties in the costs that the contractor would incur to dismantle the rig now.承包商负责拆除钻井平台要求支付的CU125，000包括一项风险价格，但只有在现时承包商承担拆除钻机时有关成本的不确定性。It does not take into account the additional risk that arises because of uncertainty abou它没有考虑到以下的不确定性产生的额外风险： (a) how prices will change between now and the end of the rig's useful life; and （a）价格从现在到钻机可使用寿命期末的变化;以及 (b) when the rig will reach the end of its useful life. （b）钻机的可使用寿命何时结束。 The entity estimates that it would rationally pay an additional 5 per cent to be relieved of this risk:主体估计，如果合理支付额外的5%可以解除该风险： CU 预期流出的现值（从上表） 132 432 风险调整（5％） Risk adjustment (5%) 6,622 6 622 实体为解除义务在报告期末合理支付的金额 139 054 （其余内容略）