介绍：

• 1、根据国际财务报告准则，财务报表列报的基本要求有哪些
• 2、什么是国际财务报告准则（IFRS）？
• 3、有谁可以讲一下国际财务报告准则的作用？

根据国际财务报告准则，财务报表列报的基本要求有哪些

根据国际财务报告准则,财务报表列报的基本要求有：

1、在计量属性上，国际财务报告准则要求在金融工具、投资性房地产、非共同控制下的企业合并、债务重组和非货币性资产交换等方面采用公允价值。新准则体系对公允价值的运用较为谨慎。

一方面，基于现行中国市场经济发展状况，公允价值可靠性的取得难以确保；

另一方面，国际财务报告准则也并未完全否定历史成本计阶。

2、具体准则内容上，《企业会计准则第36号———关联方披露》与国际财务报告准则《关联方披露》主要差异在于国有企业的处理。国际财务报告准则原来对国有企业即政府所有的企业作为关联方是豁免披露的，但是后来把豁免取消了。中国的新《企业会计准则第36号———关联方披露》第二章第6条规定，“仅仅同受国家控制而不存在其他关联方关系的企业，不构成关联方。”

3、在有关资产减值的规定方面，在资产减值能否转回的问题上。国际财务报告准则IAS36可以转回，中国新准则明确规定了“已经计提的减值准备不允许转回”。新会计准则《政府补助》与《国际财务报告准则第20号———政府补助的核算与政府援助的披露》相比，差异有三：

一是范围不同。中国对政府补助范围的确定要比国际财务报告准则的范围小。

二是分类不同。新会计准则与IAS20基本相同，但《国际财务报告准则第41号———农业》（IAS41）又对政府补助作了补充分类。

三是对政府补助的会计处理方法不同。国际财务报告准则对政府补助采用全面收益法，规定凡是政府给的无论是现金补助还是非现金补助，都应算作损益。而中国规定，对研发拨款等文件明确会计处理方法的，应从其规定（如将专项拨款、捐助和援助，视同国家投资计人资本公积），没有特殊规定的才计入收益。

什么是国际财务报告准则（IFRS）？

国际财务报告准则曾经被称为国际会计准则，它由国际会计准则委员会制定，在欧洲一些国家、中国、香港、俄罗斯、澳大利亚等国家应用。欧盟委员会在2002年要求所有的欧盟国家的公司到2005年都要采用国际会计准则。 国际财务报告准则是一系列以原则性为基础的准则，它只规定了宽泛的规则而不是约束到具体的业务处理。到2002年为止，大量的国际会计准则提供了多种可选的处理方法；国际会计准则委员会的改进方案是尽量找到并减少同一业务的可选处理方案

有谁可以讲一下国际财务报告准则的作用？

建议你去看看IFRS的前面序言的那几章，就有关于这个的说明，为什么要建立国际会计准则，我现在摘取一部分给你看看：

Financial statements are prepared and presented for external users by many entities around the world. Although such financial statements may appear similar from country to country, there are differences which have probably been caused by a variety of social, economic and legal circumstances and by different countries having in mind the needs of different users of financial statements when setting national requirements.

These different circumstances have led to the use of a variety of definitions of the elements of financial statements: for example, assets, liabilities, equity, income and expenses. They have also resulted in the use of different criteria for the recognition of items in the financial statements and in a preference for different bases of measurement. The scope of the financial statements and the disclosures made in them have also been affected.

The International Accounting Standards Board is committed to narrowing these differences by seeking to harmonise regulations, accounting standards and procedures relating to the preparation and presentation of financial statements. It believes that further harmonisation can best be pursued by focusing on financial statements that are prepared for the purpose of providing information that is useful in making economic decisions.

The Board believes that financial statements prepared for this purpose meet the common needs of most users. This is because nearly all users are making economic decisions, for example:

(a) to decide when to buy, hold or sell an equity investment.

(b) to assess the stewardship or accountability of management.

(c) to assess the ability of the entity to pay and provide other benefits to its employees.

(d) to assess the security for amounts lent to the entity.

(e) to determine taxation policies.

(f) to determine distributable profits and dividends.

(g) to prepare and use national income statistics.

(h) to regulate the activities of entities.

The Board recognises, however, that governments, in particular, may specify different or additional requirements for their own purposes. These requirements should not, however, affect financial statements published for the benefit of other users unless they also meet the needs of those other users.

Financial statements are most commonly prepared in accordance with an accounting

model based on recoverable historical cost and the nominal financial capital maintenance concept. Other models and concepts may be more appropriate in order to meet the objective of providing information that is useful for making economic decisions although there is at present no consensus for change.