【PWC-国际会计准则IFRS报表编制范例英文版】In the global business environment, the adoption of consistent and transparent financial reporting standards is essential for companies operating across borders. One of the most widely recognized frameworks for this purpose is the International Financial Reporting Standards (IFRS), developed by the International Accounting Standards Board (IASB). As a leading professional services firm, PricewaterhouseCoopers (PWC) has long been at the forefront of providing guidance on IFRS compliance, including practical examples of how to prepare financial statements under these standards.
This document serves as an illustrative example of how a company might structure its financial statements in accordance with IFRS. It is not intended to be a substitute for professional advice but rather a reference tool for understanding key principles and practices involved in IFRS-based financial reporting.
The example includes the preparation of the following core financial statements:
1. Statement of Profit or Loss (Income Statement)
This statement presents the revenues, expenses, and net profit or loss of the company over a specific period. Under IFRS, the presentation must follow the principles of relevance, reliability, and comparability. For instance, revenue recognition is governed by IFRS 15, which outlines a five-step model for identifying performance obligations and recognizing revenue when control of goods or services is transferred to the customer.
2. Statement of Comprehensive Income
This statement includes both the profit or loss and other comprehensive income items, such as foreign currency translation adjustments and gains or losses on available-for-sale financial assets. The purpose is to provide a complete picture of the company’s financial performance during the reporting period.
3. Statement of Changes in Equity
This statement shows the changes in equity during the reporting period, including the impact of profits or losses, dividends, and other equity transactions. IFRS requires that this statement clearly distinguish between items that are part of profit or loss and those that are classified as other comprehensive income.
4. Statement of Financial Position (Balance Sheet)
The balance sheet provides a snapshot of the company’s financial position at a specific point in time. It lists the company’s assets, liabilities, and equity. Under IFRS, assets and liabilities are categorized based on their nature and liquidity, with specific requirements for the presentation of current and non-current items.
5. Statement of Cash Flows
This statement provides information about the cash inflows and outflows from operating, investing, and financing activities. IFRS requires the use of either the direct or indirect method for presenting cash flows, with the latter being more commonly used.
In addition to the core financial statements, the example also highlights key disclosures required under IFRS, such as:
- Significant accounting policies
- Related party transactions
- Contingent liabilities
- Segment reporting (if applicable)
- Information about the parent and subsidiary entities
It is important to note that while this example is based on PWC's general guidance, the actual preparation of financial statements should take into account the specific circumstances of the company, including its industry, size, and regulatory environment.
For organizations seeking to comply with IFRS, working with experienced professionals like those at PWC can help ensure that financial statements are accurate, transparent, and aligned with international best practices.
By following the principles outlined in this example, companies can enhance the quality of their financial reporting, improve stakeholder confidence, and better meet the expectations of global investors and regulators.
