中小主体-IFAC.PPTVIP

中小主体国际财务报告准则及其实施 2009年10月28日 Beijing IFRS for Small and Medium-sized Entities and its implementation Ying Wei Dept.of Accounting,Ministry of Finance yingwei@ 为什么要制定SMEs？ Why do we need IFRS_SMEs？ 制定SMEs经历哪些过程？ Steps to get to the final Standard？ SMEs适用哪些对象？ Who will be eligible to use the standard？ SMEs与完整版国际准则主要有哪些区别？ How does it differ from full IFRSs? SMEs的基本情况 Basic information about IFRS_SMEs SMEs主要有哪些特点？ Major attributes of the Standard？ SMEs后续如何更新？ Hot to Plan for maintenance? 如何考虑SMEs在中小主体的实施？ How to implement? SMEs的基本情况 Basic information about IFRS_SMEs 为什么要制定SMEs ？ Why do we need IFRS_SMEs？ 提高中小主体的信息可比性 提高公众对中小主体信息的信心 降低编制成本 Improve comparability among SMEs Improve public confidence in SME financial information Ease financial reporting burden of SMEs SMEs的基本情况 Basic information about IFRS_SMEs SMEs经历了哪些过程？ Steps to get to the final Standard？ 超过5年(Over 5 years) 50多次圆桌会议和研讨会(50 Roundtables and seminars) 20多个国家116个主体测试(Field tests in 20 Countries(116 Entities) 全球范围内广泛征求意见(Solicit comments around the world) SMEs的基本情况 Basic information about IFRS_SMEs SMEs适用哪些对象？ Who will be eligible to use the standard？ 不负有公共受托责任，必须向外部使用者提供通用目的的财务报表 Non-publicly accountable entities that must produce general purpose financial statements (GPFS) SMEs的基本情况 Basic information about IFRS_SMEs SMEs适用哪些对象？ Who will be eligible to use the standard？ 负有公共受托责任 --其债务性或权益性工具已在公开市场（国内或国外的证券交易所或场外市场，包括当地和地区的市场）交易或者未在公开市场交易而正在准备发行这些工具； its debt or equity instruments are traded in a public market or it is in the process of issuing such instruments for trading in a public market SMEs的基本情况 Basic information about IFRS_SMEs SMEs适用哪些对象？ Who will be eligible to use the standard？ 或者，--作为其主要业务之一，以信托方式持有广大外部人士的资产。如，银行、信用合作社、保险公司、券商、共同基金和投资银行。 it holds assets in a fiduciary capacity for a broad group of outsiders as one of its primary businesses. This is typically the case for banks, cre