俄罗斯入侵乌克兰的会计影响_北京转创国际管理咨询有限公司广东分公司

Russian invasion of Ukraine and Russian sanctions The Russian invasion of Ukraine and the imposition of international sanctions continue to have a pervasive economic impact, not only on businesses within Russia and Ukraine, but also globally where businesses engage in economic activities that might be affected by these developments. This necessitates careful consideration of the resulting accounting implications by entities who are affected by these developments. The European Securities and Markets Authority (ESMA) has issued a statement on the Implications of Russia’s invasion of Ukraine on half-yearly financial reports. This is particularly relevant for entities within the European Union; however, the key messages and observations might be useful to any IFRS reporter. We have not updated the illustrative disclosures to reflect potential implications, because every entity will be impacted differently. Entities should carefully consider their direct and indirect exposures to the war and provide required IFRS disclosures in a manner that is appropriately tailored to their individual circumstances.

俄罗斯入侵乌克兰和实施国际制裁继续产生普遍的经济影响，不仅对俄罗斯和乌克兰境内的企业，而且对全球从事经济活动的企业都可能受到这些事态发展的影响。这就需要仔细考虑受这些事态发展影响的实体所产生的会计影响。欧洲证券和市场管理局(ESMA)就俄罗斯入侵乌克兰对半年财务报告的影响发表了一份声明。这对欧洲联盟内的实体尤其重要;然而，关键信息和观察结果可能对任何国际财务报告准则报告者有用。我们没有更新说明性披露以反映潜在的影响，因为每个实体都会受到不同的影响。实体应仔细考虑其对战争的直接和间接风险敞口，并以适合其个别情况的方式提供所需的国际财务报告准则披露。

Project: International Tax Reform—Pillar Two Model Rules

Top interim reporting pitfalls

Our experience of reviewing interim reports suggests that the following errors or omissions are the most frequent: • Incorrect or no disclosure of new standards, amendments and IFRIC interpretations that are effective for the first time for the interim period and required a change in accounting policy. Appropriate disclosures are particularly important for major new or revised standards that will require significant changes, such as IFRS 17 Insurance Contracts. • Basis of preparation note is incorrect, e.g. does not refer to IAS 34 or IFRSs. • No disclosure of the nature and amount of items that are unusual by their nature, size or incidence. • Recognition of income and expense items in the wrong period. • Insufficient consideration given to possible impairment issues in relation to both financial and non-financial assets. • Omission of some or all business combinations disclosures, especially those related to combinations after the interim reporting date. • No explanations of the effect of seasonality on operations. • Incomplete IFRS 7 and IFRS 13 financial instruments disclosures.

中期报告的主要陷阱

我们审查临时报告的经验表明，下列错误或遗漏是最常见的:

•不正确或未披露首次生效的新准则、修订和IFRIC解释

并要求在过渡期间改变会计政策。适当的披露对以下人员尤为重要

需要进行重大变更的重要新准则或经修订的准则，如《国际财务报告准则第17号保险合同》。

•准备基础说明不正确，例如未参考IAS 34或国际财务报告准则。

•不披露性质、规模或发生率不寻常的项目的性质和数量。

•在错误的期间确认收入和费用项目。

•对与金融和非金融资产相关的可能减值问题考虑不足。

遗漏了部分或全部企业合并的披露，特别是与中期后的合并有关的披露

报告日期。

•没有解释季节性对运营的影响。

•不完整的IFRS 7和IFRS 13金融工具披露。