我是财会的初学着，准备下半年考f1 f2 f3 同时希望结交学友
以下是我翻译的资料，希望与学友共享与并得到指正，谢谢
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
IAS 10 （Revised）Events after the Balance Sheet Date
国际会计准则第十条 （已修订）资产负债表日后事项
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
国际会计准则第37条 准备、或有负债或或有资产
一、IAS10 （Revised）Events after the Balance Sheet Date
国际会计准则第十条 （已修订）资产负债表日后事项
（1）The financial statements are significant indicators of a company's success or failure. It is important, therefore, that they include all the information necessary for an understanding of the company's position.
财务报表包含了一个公司运营状态的所有的必要信息，是一个公司经营成功或失败的重要指标（晴雨表）。
（2）IAS10 （Revised）Events after the Balance Sheet Date requires the provision of additional information in order to facilitate such an understanding. IAS 10 deal with events after the balance sheet date which may affect the position at the balance sheet date.
资产负债表日后事项要求包括能让使用者充分理解该报表的其它准备信息。国际会计准则第十项涉及可能影响当前资产负债表数据的相关规定。
（3）Objective of IAS 10
国际会计准则第十项适用对象
The objective of this Standard is to prescribe:
本标准适用对象如下：
A. When an enterprise should adjust its financial statements for events after the balance sheet date; and
因资产负债表日后事项的发生，企业须对财务报表内容作出相应调整；
B. The disclosures that an enterprise should give about the date when the financial statements were authorized for issue and about events after the balance sheet date;
企业提供的财务报表披露的时间是资产负债表日后获准向外界披露的时间。
C. The Standard also requires that an enterprise should not prepare its financial statements on a going concern basis if events after the balance sheet date indicate that the going concern assumption is not appropriate.
标准还要求企业编制财务报表是基于一个持续经营企业的假设之上的，如果资产负债表日后事项显示该假设是不恰当的，则该报表不再适用。
（4）Scope of the IAS 10
This Standard should be applied in the accounting for, and disclosure of, events after the balance sheet date.
本规则适用于资产负债表日后发生事项的会计处理和披露。
（5）Definition
定义
Events after the balance sheet date are those events, both favorable and unfavorable, that occur between the balance sheet date and the date when the financial statements are authorized for issue. Two types of events can be identified:
资产负债表日后发生的事项指任何发生在资产负债报表日和财务报表批准公布日之间的有利或不利事项，可以分为以下两类事项：
（a）Those that provide evidence of conditions that existed at the balance sheet date （adjusting events after the balance sheet date）; and
为资产负债表日存在的状况提供证据的事项（资产负债表日后可调整事项）；
（b）Those that are indicative of conditions that arose after the balance sheet date （non-adjusting events after the balance sheet date）.
能够说明资产负债表日以后发生的状况的事项（资产负债表日后不调整事项）
（6）Events after the balance sheet date include all events up to the date when the financial statements are authorized for issue, even if those events occur after the publication of a profit announcement or of other selected financial information.
资产负债表日后事项指所有发生在财务报表获准公布之日前的事件，也包括发生在盈利消息或其它所选财务信息的公布之后的事件。
（7）Recognition and Measurement
确认和计量
Adjusting Events After the Balance Sheet Date
调整资产负债表日后事件
A. An enterprise should adjust the amounts recognized in its financial statements to reflect adjusting events after the balance sheet date.
企业应调整财务报表中已确定的数字来反映资产负债表日后事件的发生。
B. The following are examples of adjusting events after the balance sheet date that require an enterprise to adjust the amounts recognized in its financial statements, or to recognize items that were not previously recognized:
如下几个是要求企业在资产负债表日后做出调整的例子，包括调整企业对财务报表已确认的数额，或者对先前未予确认的事项进行确认。
（a）the resolution after the balance sheet date of a court case which, because it confirms that an enterprise already had a present obligation at the balance sheet date, requires the enterprise to adjust a provision already recognized, or to recognize a provision instead of merely disclosing a contingent liability;
资产负债表是企业履行了编制资产负债表的义务的见证，资产负债表日后事项的解决方案则要求企业对已确认的准备事项做出调整，或者不仅需要对或有负债进行披露而是需要对准备事项进行确认。
（b）The receipt of information after the balance sheet date indicating that an asset was impaired at the balance sheet date, or that the amount of a previously recognized impairment loss for that asset needs to be adjusted. For example:
资产负债表日后信息显示在资产负债表日某项资产有减损，或者先前 确定的某项资产的 减损数额需要调整。比如：
（i）the bankruptcy of a customer which occurs after the balance sheet date usually confirms that a loss already existed at the balance sheet date on a trade receivable account and that the enterprise needs to adjust the carrying amount of the trade receivable account; and
在资产负债表日后由于某客户的破产需要对应收帐户的帐面金额作出调整，尽管该损失通常在资产负债表的应收帐户上已有所反映；
（ii）The sale of inventories after the balance sheet date may give evidence about their net realisable value at the balance sheet date;
资产负债表日后的商品的销售会引起资产负债表上可变现净值的变化；
（c）The determination after the balance sheet date of the cost of assets purchased, or the proceeds from assets sold, before the balance sheet date;
资产负债表日后决定购进资产，或在资产负债表日前一直延续的资产转让
（d）the determination after the balance sheet date of the amount of profit sharing or bonus payments, if the enterprise had a present legal or constructive obligation at the balance sheet date to make such payments as a result of events before that date （see IAS 19, Employee Benefits）; and
如果在资产负债表日前做出分配利润或支付红利的承诺，并在资产负债表日实现（见国际会计准则第十九条，雇员福利）
（e）The discovery of fraud or errors that show that the financial statements were incorrect.
有证据显示欺诈或错误的存在并导致财务报表不正确。
Non-Adjusting Events After the Balance Sheet Date
资产负债表日后非调整事项
A. An enterprise should not adjust the amounts recognized in its financial statements to reflect non-adjusting events after the balance sheet date.
企业应调整财务报表已确认数额来反映资产负债表日后非调整事项。
B. An example of a non-adjusting event after the balance sheet date is a decline in market value of investments between the balance sheet date and the date when the financial statements are authorized for issue. The fall in market value does not normally relate to the condition of the investments at the balance sheet date, but reflects circumstances that have arisen in the following period. Therefore, an enterprise does not adjust the amounts recognized in its financial statements for the investments. Similarly, the enterprise does not update the amounts disclosed for the investments as at the balance sheet date, although it may need to give additional disclosure.
在资产负债表日和获准披露的日期之间，市场投资价值的降低是资产负债表日后非调整事项的一个例子。市场投资价值的降低并非反映资产负债表日的投资环境的变化，而是反映了下一个时期的投资环境的变化。因此，企业无须对已确定的财务报表的投资相关事项做出调整。同样的，尽管企业可能需要对投资相关事项做出进一步的披露，但企业无须对在资产负债表日已做出披露的投资相关事项做出更新。
C. The rule for disclosure of events occurring after the balance sheet date which relate to conditions that arose after that date, is that disclosure should be made if non-disclosure would hinder the user's ability to made proper evaluations and decision based on the financial statements. An example might be the acquisition of another business.
对资产负债表日后事项有必要做出披露的原则是，如果相关事项与资产负债表的日后相关事项发生的条件有关，且不做出披露的话，财务报表的使用者依据现有的财务报表将不能做出正确的评估和决策。
（8）Dividends
红利
Dividends announced by the enterprise after the balance sheet date are a special case. Dividends stated to be in respect of the period covered by the financial statements and that are proposed or declared after the balance sheet date but before approval of the financial statements should not be recognised as a liability but shown as a note to the financial statements.
在资产负债表日后有企业宣布的红利是个特殊的例子。红利在财务报表上的状态，如果在资产负债表日后有关于红利的提议或宣告但未经董事会通过的，在财务报表上不应确认为负债，而只需加个注释。
A. If dividends to holders of equity instruments （as defined in IAS 32, Financial Instruments: Disclosure and Presentation）are proposed or declared after the balance sheet date, an enterprise should not recognize those dividends as a liability at the balance sheet date.
如果股权工具持有者的红利（定义在国际会计准则第32条，金融工具：披露和列报）在资产负债表日后获得提议或宣告的，企业在资产负债表日对这些红利不予确认为负债。
B. IAS 1, Presentation of Financial Statements, requires an enterprise to disclose the amount of dividends that were proposed or declared after the balance sheet date but before the financial statements were authorized for issue. IAS 1 permits an enterprise to make this disclosure either:
国际会计准则第一条财务报表的列报要求企业对在资产负债表日后或得提议或宣告但未经董事会批准的红利数目进行披露。国际会计准则第一条也允许企业以如下方式进行披露：
（a）On the face of the balance sheet as a separate component of equity; or
在资产负债表上作为分离的一部分实体；
（b）In the notes to the financial statements.
作为财务报表的注释。
N.B.
注意：
Dividends stated to be in respect of the period covered by the financial statements and that are proposed or declared after the balance sheet date but before approval of the financial statements should not be recognized as a liability but shown as a note to the financial statements.
在资产负债表日后有企业宣布的红利是个特殊的例子。红利在财务报表上的状态，如果在资产负债表日后有关于红利的提议或宣告但未经董事会通过的，在财务报表上不应确认为负债，而只需加个注释。
（9）Going Concern
持续经营
A. An enterprise should not prepare its financial statements on a going concern basis if management determines after the balance sheet date either that it intends to liquidate the enterprise or to cease trading, or that it has no realistic alternative but to do so.
企业的财务报表是建立在持续经营企业的假设之上的，除非这个假设不成立或者在资产负债表日后，管理层做出清算，停止经营的决定或者别无选择而只能做样做。
B. Deterioration in operating results and financial position after the balance sheet date may indicate a need to consider whether the going concern assumption is still appropriate. If the going concern assumption is no longer appropriate, the effect is so pervasive that this Standard requires a fundamental change in the basis of accounting, rather than an adjustment to the amounts recognized within the original basis of accounting.
由于在资产负债表日后财务状态持续恶化，应考虑企业是否能够持续经营。如果企业不能够维持持续经营，该标准不再是要求在原有会计基础上对帐面数字的调整，而是要对会计基础的彻底的转变。
C. IAS 1, Presentation of Financial Statements, requires certain disclosures if:
国际会计准则第一条，当如下条件时，财务报表的列报要求确定的披露：
（a）the financial statements are not prepared on a going concern basis; or
财务报表不是在持续经营的基础上编制的，
（b）management is aware of material uncertainties related to events or conditions that may cast significant doubt upon the enterprise's ability to continue as a going concern. The events or conditions requiring disclosure may arise after the balance sheet date.
管理者意识到某种不确定因素相关的事件或状况可能严重导致对企业能否持续经营的怀疑。该类事件或状况应在资产负债表日后予以披露。
（10）Disclosure
披露
The following disclosure requirements are given for events which occur after the balance sheet date which do not require adjustment. If disclosure of events occurring after the balance sheet date is required by this standard, the following information should be provided.
如下发生在资产负债表日后事件的披露无须调整。如果在资产负债表日后发生事件的披露是按照该准则进行的，那么企业应提供如下信息：
| 
发表于 2009-6-15 19:26
|