乌克兰危机升级对相关企业会计处理的影响——基于国际财务报告准则的评析  

The Impact of the Escalation of the Ukraine Crisis on Accounting Operations:An Analysis Based on IFRS

作　　者：朱红根[1] Zhu Honggen

机构地区：[1]中国社会科学院俄罗斯东欧中亚研究所

出　　处：《欧亚经济》2023年第5期18-38,125,127,共23页Journal of Eurasian Economy

摘　　要：乌克兰危机升级不仅对俄乌境内企业,而且对在这两国有重要经营业务且采用国际财务报告准则的境外企业会计处理造成了影响。其中,对会计基本假设与计量方式的影响涉及持续经营假设和公允价值计量;对资产类账户的影响涉及非金融资产减值、存货减记、金融资产减值和信用损失,以及对子公司、联营企业及合营企业的投资减值和损失等;对损益类账户的影响涉及收入和成本费用;对财务报告的影响涉及财务报表列报、会计信息披露、中期财务报告、报告期后事项及其他。此外,乌克兰危机升级还对一些特定业务的会计处理造成了影响,包括套期交易、持有待售资产和终止经营与重组、保险索赔、租赁、亏损合同、政府补助等业务。国际财务报告准则的原则导向特点要求会计人员运用职业判断,而乌克兰危机升级又进一步加大了会计处理成本。在此基础上,中国应推动国际会计合作,积极参与国际财务报告准则和其他国际规则的制定与修订,进一步提升中国在国际规则制定中的话语权和影响力。The escalation of the Ukraine crisis not only had impact onaccounting operations of Ukrainian and Russian entities but also on foreign firms adopting the International Financial Reporting Standards(IFRS)with significant business operations within the two countries.Considering the principle-based feature of IFRS,the costs of accounting operations under IFRS are expected to rise as the accountants are required to exercise more professional judgments.Based on the aforementioned analysis,it is advisable for China to promote international accounting cooperation and take an active and positive part in the making and revising of IFRS as well as other international business rules so as to enhance its influence in international rule making.

关 键 词：乌克兰危机 国际财务报告准则 会计基本假设 资产减值 财务报表列报 

分 类 号：F275[经济管理—企业管理]