外文翻译国际会计准则第21号外汇汇率变动的影响文档格式.docx

外文翻译国际会计准则第21号外汇汇率变动的影响文档格式.docx

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外文出处InternationalAccountingStandardNo21（IAS21）

外文作者InternationalAccountingStandardsBoard

原文：

InternationalAccountingStandardNo2（IAS2）

Effectofchangesinexchangeratesofforeigncurrencies

Objective

Aninstitutionmayconductbusinessabroadintwodifferentways.Youcanmaketransactionsinforeigncurrencyormayhavebusinessabroad.Inaddition,theentitymayfileitsfinancialstatementsinaforeigncurrency.Thepurposeofthisruleistoprescribehowtheyareincorporatedinthefinancialstatementsofanentity,foreigncurrencytransactionsandbusinessabroad,andhowtoconvertthefinancialstatementstothepresentationcurrencyofchoice.

Themainproblemsthatarisearethetypeortypesofchangetouseandhowtoreportontheeffectsofchangesinexchangerateswithinthefinancialstatements.

Definitions

Onegroupisthegroupformedbytheparentandallitssubsidiaries.

Netinvestmentinaforeignoperationistheamountthatcorrespondstotheparticipationoftheentitythatsubmittedtheirfinancialstatementsinthenetassetsofthatbusiness.

Foreigncurrency（orcurrency）isanycurrencyotherthanthefunctionalcurrency

oftheentity.

Functionalcurrencyisthecurrencyoftheprimaryeconomicenvironmentinwhichtheentityoperates.

Presentationcurrencyisthecurrencyinwhichthefinancialstatementsarepresented.

Businessabroadisanentitydependentpartner,jointventureorbranchofthereportingentity,whoseactivitiesarebasedorcarriedoutinacountryoracurrencydifferentfromthoseofthereportingentity.

Currencymonetaryitemsarekeptincashandassetsandliabilitiestobereceivedorpaidbyafixedordeterminableamountofmonetaryunits.

Exchangerateistheratioofexchangebetweentwocurrencies.

Endexchangerateistherateofexistingcashonthebalancesheetdate.

Exchangeratespotistheexchangerateusedintransactionswithimmediatedelivery.

Fairvalueistheamountforwhichanassetcouldbeexchanged,canceledoraliability,amongstakeholdersanddulyinformedinatransactionconductedatarm'

slength.

InitialRecognition

1.Aforeigncurrencytransactionisanytransactionwhosevalueiscalledorrequireswindingupinaforeigncurrency,includingthoseinwhichtheentity:

（a）buysorsellsgoodsorserviceswhosepriceisdenominatedinaforeigncurrency;

（b）lendsorborrowsfunds,iftheamountsaresettochargeorpayinaforeigncurrency

（c）acquiresordisposesprovidesanotheravenueforassetsorliabilitiesincurredorliquidation,providedthattheseoperationsaredenominatedinforeigncurrencies.

2.Anyforeigncurrencytransactionisrecordedatthetimeofitsinitialrecognition,usingthefunctionalcurrency,byapplyingtotheamountinforeigncurrencyexchangespotatthedateofthetransactionbetweenthefunctionalcurrencyandforeigncurrency.ThedateofthetransactionisthedateonwhichthetransactionmeetstheconditionsforrecognitioninaccordancewithInternationalFinancialReportingStandards.Forpracticalreasons,oftenusinganexchangerateclosertoexistingatthetimeofthetransaction,forexample,maybeusedforweeklyormonthlyaveragerateforalltransactionsthattakeplaceatthattimeIneachoftheclassesofforeigncurrencyusedbytheentity.However,itisnotappropriatetouseaverageratesifduringtheinterval,thechangeshavefluctuatedsignificantly.

Financialinformationonthedatesofthebalancesheetspost

3.Ateachbalancesheetdate:

（a）monetaryitemsinforeigncurrenciesareconvertedusingtheexchangerateof

closure;

（b）thenon-monetaryforeigncurrencybeingvaluedintermsofhistoricalcost,willbeconvertedusingtheexchangerateonthedateofthetransaction;

and

（c）thenon-monetaryforeigncurrencybeingvaluedatfairvalue,willbeconvertedusingtheexchangeratesofthedateitwasdeterminedthatfairvalue.

4.Todeterminetheamountofanitemistakenintoaccount,inaddition,otherrulesthatapply.Forexample,tangibleassetscanbevaluedintermsofhistoricalcostorrevaluedamount,inaccordancewithIAS16Property,plantandequipment.Regardlessofwhetherithasdeterminedtheamountbyusingthehistoricalcostorrevaluedamount,providedthatthisamounthasbeenestablishedinforeigncurrencyisconvertedtothefunctionalcurrencyusingtherulessetoutinthisStandard.

Recognitionofexchangedifferences

5.Exchangedifferencesthatariseinthesettlementofmonetaryitems,ortoconvertmonetaryitemsatratesdifferentfromthoseusedforitsinitialrecognition,havealreadyoccurredduringtheyearorinpreviousfinancialstatements,arerecognizedintheoutcomeofyearinwhichtheyappear.Seeadifferencewhenyouhavechangemonetaryitemsasaresultofatransactioninforeigncurrency,andthereisachangeintheexchangeratebetweenthedateofthetransactionandthesettlementdate.Whenthetransactionissettledinthesameyearinwhichtheyoccurred,theentireexchangedifferencewillberecognizedinthatperiod.However,whenthetransactionissettledinalaterperiod,theexchangedifferencerecognizedineachperiod,untilthesettlementdate,willbedeterminedfromthechangethathasoccurredintheexchangerateforeachyear.Whenrecognizeddirectlyinequitygainorlossonanon-monetary,anyexchangedifference,includinginsuchlossesorgainswerealsorecognizeddirectlyinequity.Bycontrast,whenthegainorlossonanon-monetaryrecognitioninprofitorloss,anyexchangedifference,includinginsuchlossesorgains,wasalsorecognizedinprofitorloss.

6.Exchangedifferencesarisingonamonetaryitemthatformspartofthenetinvestmentinabusinessoftheforeignentity,arerecognizedinprofitorlossoftheseparatefinancialstatementsofthereportingentityorintheseparatefinancialstatementsofbusinessabroad,asappropriate.Financialstatementscontainingthebusinessabroadandthereportingentity（forexample,theconsolidatedfinancialstatementsifthebusinessabroadisadependent）,suchexchangedifferencesarerecognizedinitiallyasaseparatecomponentofequity,andsubsequentlyrecognizedintheoutcomewhenitbecomesavailableordisposedofbyothermeansbusinessabroad.Whenamonetaryitemispartofthenetinvestment,carriedoutbythereportingentityinaforeignoperation,andisdenominatedinthefunctionalcurrencyofthereportingentity,anexchangedifferencearisesintheseparatefinancialstatementsofthebusinessabroad.Whentheentitybearsitsrecordsandledgersinacurrencyotherthantheirfunctionalcurrencyandproceedtopreparetheirfinancialstatements,willconvertallamountstothefunctionalcurrency,assetoutinparagraphs1to26.Asaresult,willproducethesameamounts,intermsoffunctionalcurrency,whichwouldhavebeenearnediftheitemswereoriginallyrecordedinthefunctionalcurrency.Forexample,monetaryitemsaretranslatedintothefunctionalcurrencyusingtheexchangeratesofclosure,andnonmonetaryitemswhicharevaluedathistoricalcost,willbeconvertedusingtheexchangerateatthedateofthetransactionthatcreateditsappreciation.

7.Theresultsandfinancialpositionofanentitywhosefunctionalcurrencyisnotinaccordancewiththecurrencyofahyperinflationaryeconomy,translatedintothepresentationcurrency,shoulditbedifferent,usingthefollowingprocedures:

（a）theassetsandliabilitiesofeachbalancesheetpresented（i.e.,including

comparativefigures）,willbeconvertedattherateofclosureonthedateofthecorrespondingstock;

（b）revenueandexpensesforeachprofitandlossaccounts（i.e.,includingcomparativefigures）,willbecometheexchangeratesatthedateofeachtransaction;

（c）allexchangedifferencesarisingoutofthis,itisrecognizedasaseparate

componentofequity.

8.Often,fortheconversionofitemsofincomeandexpenditure,isusedforpracticalpurposesanapproximaterate,representativeofchangesinthedatesoftransactions,suchastheaverageexchangerateoftheperiod.However,whenexchangerateshavechangedsignificantly,itisinappropriatetousetheaverageratefortheperiod.

9.Exchangedifferencesreferredtoinparagraph（c）ofparagraph39arelistedby:

（a）Theconversionofexpenditureandrevenuetotheexchangeratesofthedatesof

transactions,andoftheassetsandliabilitiesattherateofclosure.Thesedifferences

appeartochangeboththeexpenditureitemsandrevenuerecognizedintheresults,asrecognizedbythedirectlyinequity.

（b）ConversionofassetsandliabilitiestoanearlyNet-endexchangeratethatisdifferentfromthetypeusedinthepreviousclosing.Suchexchangedifferencesarenotrecognizedinprofitorlossbecauseofthevariationsinexchangerateshavelittleornodirecteffectoncashflowsarisingfromcurrentandfutureactivities.Whentheaboveexchangedifferencesrelatingtoabusinessabroadthatwhileconsolidating,isnotinvolvedinitsentirety,thecumulativeexchangedifferencesarisingfromtheconversionthatisattributabletotheminoritystake,willbeallocatedtoitandberecognizedaspartoftheminorityinterestintheconsolidatedbalancesheet.

10.Whentheentity'

sfunctionalcurrencyisthatofahyperinflationaryeconomy,itwillrestateitsfinancialstatementsbeforeimplementingtheconversionmethodsetoutinparagraph42,accordingtoIAS29Financialreportinginhyperinflationaryeconomies,exceptthecomparativefigures,inthecaseofconversiontothecu