ACCOUNTING STANDARD AASB 123澳大利亚会计准则会计准则123外文翻译Word格式文档下载.docx

ACCOUNTING STANDARD AASB 123澳大利亚会计准则会计准则123外文翻译Word格式文档下载.docx

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1Borrowingcoststhataredirectlyattributabletotheacquisition,constructionorproductionofaqualifyingassetformpartofthecostofthatasset.Otherborrowingcostsarerecognisedasanexpense.

Application

Aus1.1ThisStandardappliesto:

（a）eachentitythatisrequiredtopreparefinancialreportsinaccordancewithPart2M.3oftheCorporationsActandthatisareportingentity;

（b）generalpurposefinancialreportsofeachotherreportingentity;

and

（c）financialreportsthatare,orareheldouttobe,generalpurposefinancialreports.

Aus1.2ThisStandardappliestoannualreportingperiodsbeginningonorafter1January2009.Aus1.3ThisStandardmaybeappliedtoannualreportingperiodsbeginningonorafter1January2005butbefore1January2009.WhenanentityappliesthisStandardtosuchanannualreportingperiod,itshalldisclosethatfact.Aus1.4TherequirementsspecifiedinthisStandardapplytothefinancialreportwhereinformationresultingfromtheirAASB1239STANDARDapplicationismaterialinaccordancewithAASB1031

Materiality.

Aus1.5Whenapplicable,thisStandardsupersedesAASB123

BorrowingCostsasnotifiedintheCommonwealthof

AustraliaGazetteNoS294,22July2004.

Scope

2AnentityshallapplythisStandardinaccountingforborrowing

costs.

3TheStandarddoesnotdealwiththeactualorimputedcostofequity,

includingpreferredcapitalnotclassifiedasaliability.

4AnentityisnotrequiredtoapplytheStandardtoborrowingcosts

directlyattributabletotheacquisition,constructionorproductionof:

（a）aqualifyingassetmeasuredatfairvalue,forexamplea

biologicalasset;

or

（b）inventoriesthataremanufactured,orotherwiseproduced,in

largequantitiesonarepetitivebasis.

Definitions

5ThisStandardusesthefollowingtermswiththemeanings

specified:

Borrowingcostsareinterestandothercoststhatanentityincurs

inconnectionwiththeborrowingoffunds.

Aqualifyingassetisanassetthatnecessarilytakesasubstantial

periodoftimetogetreadyforitsintendeduseorsale.

6Borrowingcostsmayinclude:

（a）interestonbankoverdraftsandshort-termandlong-term

borrowings;

（b）amortisationofdiscountsorpremiumsrelatingtoborrowings;

（c）amortisationofancillarycostsincurredinconnectionwiththe

arrangementofborrowings;

AASB12310STANDARD

（d）financechargesinrespectoffinanceleasesrecognisedinaccordancewithAASB117Leases;

（e）exchangedifferencesarisingfromforeigncurrencyborrowingstotheextentthattheyareregardedasanadjustmenttointerestcosts.

7Dependingonthecircumstances,anyofthefollowingmaybequalifyingassets:

（a）inventories

（b）manufacturingplants

（c）powergenerationfacilities

（d）intangibleassets

（e）investmentproperties.

Financialassets,andinventoriesthataremanufactured,orotherwiseproduced,overashortperiodoftime,arenotqualifyingassets.Assetsthatarereadyfortheirintendeduseorsalewhenacquiredarenotqualifyingassets.

Recognition

8Anentityshallcapitaliseborrowingcoststhataredirectlyattributabletotheacquisition,constructionorproductionofaqualifyingassetaspartofthecostofthatasset.Anentityshall

recogniseotherborrowingcostsasanexpenseintheperiodinwhichitincursthem.

9Borrowingcoststhataredirectlyattributabletotheacquisition,constructionorproductionofaqualifyingassetareincludedinthecostofthatasset.Suchborrowingcostsarecapitalisedaspartofthecostoftheassetwhenitisprobablethattheywillresultinfutureeconomicbenefitstotheentityandthecostscanbemeasuredreliably.WhenanentityappliesAASB129FinancialReportinginHyperinflationaryEconomies,itrecognisesasanexpensethepartofborrowingcoststhatcompensatesforinflationduringthesameperiodinaccordancewithparagraph21ofthatStandard.

AASB12311STANDARD

BorrowingCostsEligibleforCapitalisation

10Theborrowingcoststhataredirectlyattributabletotheacquisition,constructionorproductionofaqualifyingassetarethoseborrowingcoststhatwouldhavebeenavoidediftheexpenditureonthequalifyingassethadnotbeenmade.Whenanentityborrowsfundsspecificallyforthepurposeofobtainingaparticularqualifyingasset,theborrowingcoststhatdirectlyrelatetothatqualifyingassetcanbereadilyidentified.

11Itmaybedifficulttoidentifyadirectrelationshipbetweenparticularborrowingsandaqualifyingassetandtodeterminetheborrowingsthatcouldotherwisehavebeenavoided.Suchadifficultyoccurs,forexample,whenthefinancingactivityofanentityisco-ordinatedcentrally.Difficultiesalsoarisewhenagroupusesarangeofdebtinstrumentstoborrowfundsatvaryingratesofinterest,andlendsthosefundsonvariousbasestootherentitiesinthegroup.Othercomplicationsarisethroughtheuseofloansdenominatedinorlinkedtoforeigncurrencies,whenthegroupoperatesinhighlyinflationaryeconomies,andfromfluctuationsinexchangerates.Asaresult,thedeterminationoftheamountofborrowingcoststhataredirectlyattributabletotheacquisitionofaqualifyingassetisdifficultandtheexerciseofjudgementisrequired.

12Totheextentthatanentityborrowsfundsspecificallyforthepurposeofobtainingaqualifyingasset,theentityshalldeterminetheamountofborrowingcostseligibleforcapitalisationastheactualborrowingcostsincurredonthatborrowingduringtheperiodlessanyinvestmentincomeonthetemporaryinvestmentofthoseborrowings.

13Thefinancingarrangementsforaqualifyingassetmayresultinanentityobtainingborrowedfundsandincurringassociatedborrowingcostsbeforesomeorallofthefundsareusedforexpendituresonthequalifyingasset.Insuchcircumstances,thefundsareoftentemporarilyinvestedpendingtheirexpenditureonthequalifyingasset.Indeterminingtheamountofborrowingcostseligibleforcapitalizationduringaperiod,anyinvestmentincomeearnedonsuchfundsisdeductedfromtheborrowingcostsincurred.

14Totheextentthatanentityborrowsfundsgenerallyandusesthemforthepurposeofobtainingaqualifyingasset,theentityshalldeterminetheamountofborrowingcostseligibleforcapitalizationbyapplyingacapitalisationratetotheexpendituresonthatasset.Thecapitalisationrateshallbetheweightedaverageoftheborrowingcostsapplicabletotheborrowingsoftheentitythatareoutstandingduringtheperiod,otherthanborrowingsmade.

AASB12312STANDARD

specificallyforthepurposeofobtainingaqualifyingasset.Theamountofborrowingcoststhatanentitycapitalisesduringaperiodshallnotexceedtheamountofborrowingcostsitincurredduringthatperiod.

15Insomecircumstances,itisappropriatetoincludeallborrowingsoftheparentanditssubsidiarieswhencomputingaweightedaverageoftheborrowingcosts;

inothercircumstances,itisappropriateforeachsubsidiarytouseaweightedaverageoftheborrowingcostsapplicabletoitsownborrowings.

ExcessoftheCarryingAmountoftheQualifyingAssetOver

RecoverableAmount

16Whenthecarryingamountortheexpectedultimatecostofthequalifyingassetexceedsitsrecoverableamountornetrealisablevalue,thecarryingamountiswrittendownorwrittenoffinaccordancewiththerequirementsofotherStandards.Incertaincircumstances,theamountofthewrite-downorwrite-offiswrittenbackinaccordancewiththoseotherStandards.

CommencementofCapitalisation

17Anentityshallbegincapitalisingborrowingcostsaspartofthecostofaqualifyingassetonthecommencementdate.Thecommencementdateforcapitalisationisthedatewhentheentityfirstmeetsallofthefollowingconditions:

（a）itincursexpendituresfortheasset;

（b）itincursborrowingcosts;

（c）itundertakesactivitiesthatarenecessarytopreparetheassetforitsintendeduseorsale.

18Expendituresonaqualifyingassetincludeonlythoseexpendituresthathaveresultedinpaymentsofcash,transfersofotherassetsortheassumptionofinterest-bearingliabilities.Expendituresarereducedbyanyprogresspaymentsreceivedandgrantsreceivedinconnectionwiththeasset（seeAASB120AccountingforGovernmentGrantsandDisclosureofGovernmentAssistance）.Theaveragecarryingamountoftheassetduringaperiod,includingborrowingcostspreviouslycapitalised,isnormallyareasonableapproximationoftheexpenditurestowhichthecapitalisationrateisappliedinthatperiod.

AASB12313STANDARD

19Theactivitiesnecessarytopreparetheassetforitsintendeduseorsaleencompassmorethanthephysicalconstructionoftheasset.Theyincludetechnicalandadministrativeworkpr