1、June 2024 English with Chinese Translation2024年6月中英文对照In depthNew IFRS Accounting Standards for 2024 洞察2024年国际财务报告会计准则的变化1IntroductionAmended accounting standardsNew accounting standardsPwC|New IFRS Accounting Standards for 2024Contents引言修订的会计准则新会计准则2|洞察 2024年国际财务报告会计准则的变化 普华永道目录IntroductionSince Ma

2、y 2023 when our New IFRSs for 2023 was published,the IASB has issued the following:Amendments to IAS 7 and IFRS 7,Supplier Finance ArrangementsAmendments to IAS 21,Lack of ExchangeabilityAmendments to IFRS 9 and IFRS 7,Amendments to the Classification and Measurement of Financial InstrumentsIFRS 18

3、Presentation and Disclosure in Financial StatementsIFRS 19 Subsidiaries without Public Accountability:DisclosuresThis publication is designed to be used by preparers,users and auditors of IFRS financial statements.It includes a quick reference table of each accounting standard/amendment/interpretati

4、on categorised by the effective date and whether early adoption is permitted.The publication gives an overview of the impact of the changes,which may be significant for some entities,helping companies understand if they will be affected and to begin their considerations.It will help entities plan mo

5、re effectively by flagging up where new processes and systems or more guidance may be needed.3PwC|New IFRS Accounting Standards for 2024引言自2023年5月我们的2023年国际财务报告准则的变化出版以来，国际会计准则理事会（IASB）发布：对国际会计准则第7号现金流量表以及国际财务报告准则第7号金融工具：披露的修订：供应商融资安排对国际会计准则第21号汇率变动的影响的修订：货币缺乏可兑换性对国际财务报告准则第9号金融工具以及国际财务报告准则第7号金融工具：披露

6、的修订：对金融工具的分类与计量的修订国际财务报告准则第18号财务报表列报和披露国际财务报告准则第19号非公共受托责任子公司的披露本刊可供国际财务报告准则下的财务报表编制者、使用者和审计师使用，其中包含一份按照生效日期分类的各项会计准则/修订/解释公告的速查表，并标明是否允许提前采用。本刊概述了会计准则变动的影响（这些影响对于某些主体而言可能是重大的），将帮助公司理解其是否将受此影响，并开始考虑如何应对。本刊将通过着重提醒哪些领域需要引入新程序和系统或更多指引，以帮助主体提高制定计划的效率。4|洞察 2024年国际财务报告会计准则的变化 普华永道Accounting Standard/amend