2024年国际财务报告会计准则的变化（中英版）

Investment Rating - The report does not provide a specific investment rating for the industry. Core Insights - The report outlines significant amendments to the International Financial Reporting Standards (IFRS) effective from January 2024, which will impact financial reporting practices across various entities [4][6][31]. Summary by Sections Introduction - The IASB has issued several amendments to IFRS since May 2023, including changes to IAS 7, IFRS 7, IAS 21, IFRS 9, IFRS 16, IFRS 18, and IFRS 19, which are designed to enhance clarity and improve financial reporting [4][5][6]. Amendments Overview - Key amendments include: - IAS 1 amendments regarding the classification of liabilities as current or non-current, effective from January 1, 2024 [8][10]. - IFRS 16 amendments concerning lease liabilities in sale and leaseback transactions, also effective from January 1, 2024 [24][27]. - IAS 7 and IFRS 7 amendments requiring specific disclosures about supplier finance arrangements, effective from January 1, 2024 [31][32]. - IAS 21 amendments addressing the lack of exchangeability, effective from January 1, 2025 [43]. Detailed Amendments - IAS 1 Amendments: Clarifies that liabilities are classified as non-current if the entity has a substantive right to defer settlement for at least 12 months at the end of the reporting period [8][10]. - IFRS 16 Amendments: Specifies how to measure lease liabilities in sale and leaseback transactions, ensuring that gains or losses related to retained rights of use are not recognized prematurely [25][27]. - Supplier Finance Arrangements: New disclosure requirements will provide investors with critical information about the terms, conditions, and risks associated with these arrangements [32][34]. - IAS 21 Amendments: Introduces guidance for assessing exchangeability between currencies and determining the appropriate spot exchange rate when exchangeability is lacking [44]. Implementation Considerations - Entities are encouraged to begin preparations for these changes promptly, as the implementation period is relatively short, particularly for the new disclosure requirements related to supplier finance arrangements [35][39].