国际财务报告准则的最新发展-财务报告列示和披露（英）-90页_678kb

IFRS 18 - Presentation and Disclosure Summary

Introduction

• Key Actions: Implementers must assess impacts on financial statements, communicate changes to investors, review financial reporting systems, and monitor local reporting changes.

Income Statement Structure

• Structured Presentation: IFRS 18 introduces a more structured income statement with five income/expense categories (three new: operating, investing, financing) and two new profit subtotals (operating profit and profit before financing and income taxes*).
• Classification of Income and Expenses:
  • Operating Category: Includes revenues and expenses from a company's main business activities (e.g., sales, depreciation).
  • Investing and Financing Categories: Apply to items not related to operations, such as equity-accounted investments (always in investing) and financing activities (e.g., debt issuances).
  • Special Cases: For entities with specified main business activities (e.g., banks, insurers), certain items (e.g., interest from loans to customers) are moved from the investing or financing category to the operating category.
• Additional Requirements:
  • Operating expenses can be analyzed by function, nature, or a mix.
  • Income and expenses must be reconciled for each subtotal, with specific disclosures required.

Management-Defined Performance Measures (MPMs)

• Definition: MPMs are subtotals of income and expenses used in public communications that are not required by IFRS or listed as common subtotals.
• Disclosure: Must include descriptions, calculations, and reconciliations to IFRS-required totals/subtotals. MPMs are subject to audit.

Other Changes

• Statement of Cash Flows: All entities must classify interest and dividends based on main business activities.
• Balance Sheet: Goodwill is now presented as a line item.
• EPS Disclosures: Updated to include additional earnings per share calculations based on specified subtotals or MPMs.

Transition

• Effective Date: 1 January 2027, with earlier application optional.
• Transition Steps: Entities must present reconciliations for all line items, restating comparatives. Eligible entities can change accounting policies for certain investments.

Interim Financial Reporting

• Interim reports must include the same headings and subtotals as the annual report. MPM disclosures are now mandatory in interim reports.

Special Considerations for Banks and Insurers

• Banks: Must carefully classify income and expenses based on whether their main business activities include providing financing or investing.
• Insurers: All insurance contract income and expenses are included in the operating category. Many "non-GAAP" metrics must be evaluated for compliance with MPM requirements.

Concluding

• IFRS 18 requires significant changes to income statement classification and disclosure. Careful assessment of main business activities, detailed reconciliations, and transparency in communication are essential.