国际会计准则第.doc

附件2： 《〈国际会计准则第 37号——准备、或有负债 和或有资产〉中的负债计量（征求意见稿）》 主要内容中文译稿 Measurement of Liabilities in IAS 37 Exposure Draft征求意见稿 IAS 37负债MEASUREMENT OF LIABILITIES的 的的 计量 IN IAS 37 (Limited re-exposure（国际会计准则37限再 of proposed amendment意见2010年月日 M IAS 37关于负债的计量（国际会计准则37限量再 INTRODUCTION AND INVITATION TO COMMENT 引言和征求评论意见 PROPOSED AMENDMENTS TO IAS 37 国际会计准则的拟议修订 APPENDICES 附录 A Defined terms定义的术语 B Measuring the present value of the resources required to fulfil an obligation用以履行务现值 APPROVAL BY THE BOARD OF MEASUREMENT OF LIABILITIES IN IAS 37 理事会对2010年1月国际会计准则第37核准 PUBLISHED IN JANUARY 2010 BASIS FOR CONCLUSIO结论 ALTERNATIVE VIEWS 不同意见 [DRAFT] ILLUSTRATIVE EXAMPLE [草案]例 和邀请评论 Background 背景 The International Accounting Standards Board is undertaking a project to 国际会计准则会正进行一项计划，以improve IAS 37 Provisions, Contingent Liabilities and Contingent Assets .改进国际会计准则第37或有负债和或有资产。该项目主要目标of the project are:是： ? ? to align the criteria in IAS 37 for recognising a liability with those in other 37中负债的确认标准与其他IFRSs.At present, IAS 37 requires an obligation to be recognised as a目前，国际会计准则第37条义务仅当它是可能（即超过不太可能）将导致现金或其他资源流will result in an outflow of cash or other resources from the entity.其他standards, such as IFRS 3 Business Combinations and IAS 39 Financialli 如企业合并和39——金融Instruments: Recognition and Measurement , do not apply this probability of工具：确认和计量，用流出 ? ? to eliminate some differences between IAS 37 and US generally accepted 消除37和美国accounting principles (GAAP)—in particular, differences in the time at会计则（GAAP）特别是时上的差异。 ? ? to clarify the measurement of liabilities in IAS 37. 澄清37的负债。At present the目前，measurement requirements in IAS 37 are vague.IASIAS37中对负债的计量是模糊的。因此，使用different measures, making it difficult for capital providers to compare不同的，使资金提供者难以比较their financial statements.财务报表。 Two aspects of the IAS 37 measurement requirements are particularly vague: 37的计量方面含糊： ? ? the standard requires an entity to measure a liability at the best estimate 规定一of the expenditure required to set