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【正文】 opment of IFRS in 21 Century 次貸危機(jī)與 21世紀(jì)國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則發(fā)展 Accounting School Capital University of Economics amp。 Business 首都經(jīng)濟(jì)貿(mào)易大學(xué) 會(huì)計(jì)學(xué)院 Professor LIU Zhongwen 劉仲文教授 20220514 I、 Introduction on IFRS in Asia 2022 Conference 2022國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)亞洲年會(huì)概況 ? 20221011amp。 ? 大會(huì)由中國(guó)財(cái)政部、國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)、普華永道會(huì)計(jì)師事務(wù)所、立信會(huì)計(jì)師事務(wù)所共同舉辦，會(huì)議題目為“國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)亞洲年會(huì)：引領(lǐng)明日資本市場(chǎng)”。 II、 IASB progress now IASB目前工作進(jìn)展 ? Important Changes on Format of 3 Statements財(cái)務(wù)報(bào)告中三張主表框架的重大變更 ? The member of IASB Tatsumi Yamada present his paper for Important Changes on Format of 3 Statements. ? IASB started to review this standards in September 2022. Important Changes on Format of 3 Statements 財(cái)務(wù)報(bào)告中三張主表框架的重大變更 ? 修訂的原則是說(shuō)明報(bào)表之間的關(guān)聯(lián)，讓各報(bào)表之間分類標(biāo)準(zhǔn)更為一致。 ? 幫助讀者評(píng)價(jià)企業(yè)產(chǎn)生未來(lái)現(xiàn)金流量的能力，評(píng)價(jià)企業(yè)償還債務(wù)、支付股利的能力和未來(lái)外部籌資的需求。 ? 基于上述原則，理事會(huì)設(shè)計(jì)了未來(lái)三張主要財(cái)務(wù)報(bào)表框架的重大變革 Financial Statement Presentation Statement of Financial Position Statement of Comprehensive Ine Statement of Cash Flows Business Operating A amp。 L Business Operating Ine Investment Ine Business Operating Cash Flow Investment Flows Financing Financing Assets Financing Liabilities Financing Financing Ine Financ
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