《国际财务报告准则使用指南（2019版）》英文版《IFRS in your pocket 2019》

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1、IFRSinyourpocket2019ContentsAbbreviations1Foreword2OurIASPluswebsite3IFRSStandardsaroundtheworld5TheIFRSFoundationandtheIASB7StandardsandInterpretations15StandardsandInterpretations24SummariesofStandardsandInterpretationsineffectat1January201929Requirementsthatarenotyet

2、mandatory100IASBprojects104DeloitteIFRSresources111Contacts113IFRSinyourpocket

3、2019AbbreviationsARCAccountingRegulatoryCommissionASAFAccountingStandardsAdvisoryForumDPDiscussionPaperECEuropeanCommissionEDExposureDraftEFRAGEuropeanFinancialReportingAdvisoryGroupGAAPGener

4、allyAcceptedAccountingPrinciplesIASInternationalAccountingStandardIASBInternationalAccountingStandardsBoardIASCInternationalAccountingStandardsCommittee(predecessortotheIASB)IFRICInterpretationissuedbytheIFRSInterpretationsCommitteeIFRSInternationalFinancialReportingSta

5、ndardIFRSStandardsAllStandardsandInterpretationsissuedbytheIASB(i.e.thesetcomprisingeveryIFRS,IAS,IFRICandSIC)PIRPost-implementationReviewSECUSSecuritiesandExchangeCommissionSICInterpretationissuedbytheStandingInterpretationsCommitteeoftheIASCSMEsSmallandMedium-sizedEnt

6、itiesXBRLExtensibleBusinessReportingLanguageXMLExtensibleMarkupLanguage1IFRSinyourpocket

7、2019ForewordWelcometothe2019editionofIFRSinYourPocket.ItisaconciseguideoftheIASB’sstandard-settingactivitiesthathasmadethispublicationanannual,andindispensable,worldwidefavourite.At

8、itscoreisacomprehensivesummaryofthecurrentStandardsandInterpretationsalongwithdetailsoftheprojectsontheIASBworkplan.BackingthisupisinformationabouttheIASBandananalysisoftheuseofIFRSStandardsaroundtheworld.Itistheidealguide,updateandrefresherforeveryoneinvolved.Thisisano

9、theryearofimportantchangesinIFRS.IFRS16Leasesismandatoryforannualperiodsbeginningonorafter1January2019,alongwithanewInterpretationonuncertaintaxpositionsandsevenamendmentstoStandards,ofwhichfourresultedfromtheIASB’sAnnualImprovementprocess.FurtheralongthehorizonIFRS17In

10、suranceContractsiseffectivefrom1January2021,althoughthatislikelytobedeferreduntil1January2022.TheIASBwillalsob