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一、新会计准则与国际会计准则差异(一)适用范围。新会计准则规定,企业存在多种经营或跨地区经营的情况下,应当按本准则规定提供分部信息,其他法律法规另有规定除外。国际会计准则规定,适用于其权益性证券或债务性证券公开交易的主体,以及正处于公开证券市场上发行权益性证券或债务性证券过程中的主体。如果证券不公开交易的主体遵循国际财务报告准则编制财务报表,则鼓励其自愿按分部披露信息。
First, the differences between the new accounting standards and the IAS (a) the scope of application. The new accounting standards stipulate that, in the presence of diversified operations or business operations across regions, an enterprise shall provide segment information in accordance with the provisions of these Guidelines except as otherwise stipulated by other laws and regulations. IAS stipulates the subjects that are applicable to the open transactions of its equity securities or debt securities and the entities that are in the process of issuing equity securities or debt securities in the public securities market. If the subjects whose securities are not publicly traded are financial statements prepared in accordance with IFRS, they are encouraged to disclose the information voluntarily by segment.