普华永道：2022年国际财务报告准则的变化（29页）.pdf

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1、In depthNew IFRSs for 2022 洞察2022年国际财务报告准则的变化May 2022 English with Chinese Translation2022年5月中英文对照1ContentsIntroductionAmended standardsNew standardsPwC | In depth2PwC | In depth目录引言修订的准则新准则IntroductionSince May 2021 when our New IFRSs for 2021 was published, the IASB has issued the following:Amendm

2、ents to IAS 12 Income taxes, deferred tax related to assets and liabilities arising from a single transactionAmendment to IFRS 17 Insurance contracts, initial application of IFRS 17 and IFRS 9 - comparative informationThis publication is designed to be used by preparers, users and auditors of IFRS f

3、inancial statements. It includes a quick reference 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

4、understand if they will be affected and to begin their considerations. It will help entities plan more effectively by flagging up where new processes and systems or more guidance may be needed.3PwC | In depth引言自2021年5月我们的2021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：对国际会计准则第12号所得税的修订：与单项交易产生的资产和负债相关的递延所得税对

5、国际财务报告准则第17号保险合同的修订：首次采用IFRS 17和IFRS 9 比较信息本刊可供国际财务报告准则下的财务报表编制者、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。4PwC | In depthStandard/amendment/interpretationEffective dateAdoption statusP

6、age1 January 2022Amendment to IFRS 16, Leases, COVID 19 - Related rent concessions (March 2021)Annual periods beginning on or after 1 April 2021Early adoption is permitted7Amendments to IFRS 3, Business combinations, IAS 16, Property, plant and equipment, and IAS 37 Provisions, contingent liabilitie