会计政策，会计估计变更和差错更正

IAS8： Accounting Policies, Changes in Accounting Estimates and Errors

国际会计准则第8号： 会计政策，会计估计变更和差错更正

1.Changes in accounting policies

An entity is permitted to change an accounting policy only if the change:

(i) is required by a standard or interpretation; or

(ii) results in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity's financial position, financial performance, or cash flows. [IAS 8.14]

Note that changes in accounting policies do not include applying an accounting policy to a kind of transaction or event that did not occur previously or were immaterial. [IAS 8.16]

1.会计政策变更

企业只有在发生以下变化的时候允许变更会计政策：

（1）会计准则或解释说明的要求

（2）会计变更以后财务报表能够提供更加可靠相关的会计信息来反映企业的业务、发生的事件或者情况对财务报表、财务业绩或现金流的影响。[IAS 8.14]

注意，会计政策的变更不包括应用在之前没有发生过或者不重大的交易或事项。[IAS 8.16]

If a change in accounting policy is required by a new IASB standard or interpretation, the change is accounted for as required by that new pronouncement or, if the new pronouncement does not include specific transition provisions, then the change in accounting policy is applied retrospectively. [IAS 8.19]

如果新的国际会计准则或解释要求会计政策变更，那么可以看作是根据新声明的要求进行变更，或者如果该项新声明不包括具体的过渡性条款，那么会计政策变需要追溯调整。[IAS 8.19]

Retrospective application means adjusting the opening balance of each affected component of equity for the earliest prior period presented and the other comparative amounts disclosed for each prior period presented as if the new accounting policy had always been applied. [IAS 8.22]

追溯适用法是指调整以前会计年度每一个受影响的所有者权益部分期初余额和披露出来的比较金额，视同该项交易或事项一直使用变更后新的会计政策。[IAS 8.22]

However, if it is impracticable to determine either the period-specific effects or the cumulative effect of the change for one or more prior periods presented, the entity shall apply the new accounting policy to the carrying amounts of assets and liabilities as at the beginning of the earliest period for which retrospective application is practicable, which may be the current period, and shall make a corresponding adjustment to the opening balance of each affected component of equity for that period. [IAS 8.24]

然而，如果会计政策变更对特定时期的影响或者以前多个时期的累计影响金额不切实可行，

应当从可追溯调整的至早期间（也许是当期）资产和负债期初余额开始应用变更后的会计政策，对相应受影响的所有者权益相关科目期初金额进行相应调整。[IAS 8.24]

Also, if it is impracticable to determine the cumulative effect, at the beginning of the current period, of applying a new accounting policy to all prior periods, the entity shall adjust the comparative information to apply the new accounting policy prospectively from the earliest date practicable. [IAS 8.25]

此外，如果以前年度累积影响金额不能确定，企业在本期初将新的会计政策应用于所有前期期间，企业应采用未来适用法从至早的可行日期开始应用新会计政策调整可比性信息。

Disclosures relating to changes in accounting policy caused by a new standard or interpretation include: [IAS 8.28]

(i) the title of the standard or interpretation causing the change

(ii) the nature of the change in accounting policy

(iii) a description of the transitional provisions, including those that might have an effect on future periods

(iv) for the current period and each prior period presented, to the extent practicable, the amount of the adjustment: for each financial statement line item affected, and for basic and diluted earnings per share (only if the entity is applying IAS 33)

(v) the amount of the adjustment relating to periods before those presented, to the extent practicable

(vi) if retrospective application is impracticable, an explanation and description of how the change in accounting policy was applied.

Financial statements of subsequent periods need not repeat these disclosures.

关于会计政策的披露包括：[IAS 8.28]

（1）引起会计政策变更的准则名称或解释说明

（2）会计政策变更的性质

（3）过渡性条款的描述，包括那些可能影响未来期间的事项

（4）在可行范围内当期和以前期间列示的调整金额，包括资产负债表中每个受影响的科目和基本每股收益和稀释每股收益（只有在企业应用IAS33时适用）

（5）在可行范围内以前期间列示的调整金额

（6）如果追溯调整不切实可行，解释并描述会计政策变更是如何被应用的

未来期间财务报表不需要重新披露上述事项

If an entity has not applied a new standard or interpretation that has been issued but is not yet effective, the entity must disclose that fact and any and known or reasonably estimable information relevant to assessing the possible impact that the new pronouncement will have in the year it is applied. [IAS 8.30]

如果企业没有应用新颁布但是并没有效力的会计准则或者解释说明，企业必须披露事实和已知或者能够合理预计的相关信息来评估新声明的应用对本年可能产生的影响。