IAS20

范围 Scope

本号准则适用于对政府补助的会计处理和揭示，以及对其他形式的政府援助的揭示

1 This Standard shall be applied in accounting for, and in the disclosure of, government grants and in the disclosure of other forms of government assistance.

本号准则不涉及下列内容

2 This Standard does not deal with:

在反映物价变动影响的财务报表或类似性质的补充资料中，由于对政府补助进行会计处理所产生的特殊问题；

(a) the special problems arising in accounting for government grants in financial statements reflecting the effects of changing prices or in supplementary information of a similar nature.

以利益形式提供给企业的政府援助。这种援助可用于确定应税收益，也可在所得税负债的基础上加以确定或限制（诸如所得税免征期、投资税减免、加速折旧所产生的税项减免和降低所得税率等）；以及

(b) government assistance that is provided for an entity in the form of benefits that are available in determining taxable profit or tax loss, or are

determined or limited on the basis of income tax liability. Examples of such benefits are income tax holidays, investment tax credits, accelerated depreciation allowances and reduced income tax rates. 政府对企业所有权的参与。

(c) government participation in the ownership of the entity. (d) government grants covered by IAS 41 Agriculture. 定义

Definitions

本号准则所使用的下列术语，具有特定的含义：

3 The following terms are used in this Standard with the meanings specified: 政府，是指政府、政府机构和地方、国家或国际的类似团体。

Government refers to government, government agencies and similar bodies whether local, national or international. 政府援助，是指政府为了专门对符合一定标准的某个企业或一系列企业提供经济利益而采取的行为。本号准则所涉及的政府援助，不包括只是通过采取影响企业一段经营环境的行为而间接提供的利益，诸如在开发区内提供基础设施，或者给竞争对手施加贸易限制。

Government assistance is action by government designed to provide an economic benefit specific to an entity or range of entities qualifying under certain criteria. Government assistance for the purpose of this Standard does not include benefits provided only indirectly through action affecting general trading conditions, such as the provision of infrastructure in development areas or the imposition of trading constraints on competitors.

政府补助，是指政府以向一个企业转移资源的方式，来换取企业在过去或未来按照某项条件进行有关经营活动的那种援助。这种补助不包括那些无法合理作价的

政府援助以及不能与正常交易分清的与政府之间的交易。

Government grants are assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity. They exclude those forms of government assistance which cannot reasonably have a value placed upon them and transactions with government which cannot be distinguished from the normal trading transactions of the entity.?

与资产有关的补助，是指这样的政府补助，其基本条件是：有资格取得补助的企业必须购买、建造或以其他方式购置长期资产。还可能有附加的条件，如限制资产的类型或位置，或者购买或持有这些资产的期间。

Grants related to assets are government grants whose primary condition is that an entity qualifying for them should purchase, construct or otherwise acquire long-term assets. Subsidiary conditions may also be attached restricting the type or location of the assets or the periods during which they are to be acquired or held.

与收益有关的补助，是指除了与资产有关的补助以外的其他政府补助。 Grants related to income are government grants other than those related to assets.

可免予归还的贷款，是指贷款人同意在某些规定的条件下不要求归还的贷款。 Forgivable loans are loans which the lender undertakes to waive repayment of under certain prescribed conditions. 公允价值，是指熟悉情况并自愿交易的买卖双方在一项公平交易中将一项资产进行交换的金额。

Fair value is the amount for which an asset could be exchanged between a knowledgeable, willing buyer and a knowledgeable, willing seller in an arm’s length transaction.

不论是在所给援助的性质上，还是在援助的一般附加条件上，政府援助都可以采取多种形式。援助的目的可能是为了鼓励企业采取某项行为。而这项行为，如果不提供援助，企业通常不会采取

4 Government assistance takes many forms varying both in the nature of the assistance given and in the conditions which are usually attached to it.

The purpose of the assistance may be to encourage an entity to embark on a

course of action which it would not normally have taken if the assistance was not provided.

企业接受政府援助对于呈报财务报表有以下两个理由：第一，如果资源已经发生转移，就必须为这种转移的会计处理找出恰当的方法。第二，需要说明企业由于这些援助在报告期内受益的程度。这样便于将一个企业的财务报表与其前期的财务报表以及与其他企业的财务报表进行比较。

5 The receipt of government assistance by an entity may be significant for the preparation of the financial statements for two reasons. Firstly, if resources have been transferred, an appropriate method of accounting for the transfer must be found. Secondly, it is desirable to give an indication of the extent to which the entity has benefited from such assistance during the reporting period.

This facilitates comparison of an entity?s financial statements with those of

prior periods and with those of other entities.

政府补助有时也有其他称呼，诸如补贴、补助金或奖赏。

6 Government grants are sometimes called by other names such as subsidies, subventions, or premiums. 政府补助

Government grants

政府补助，包括以公允价值计价的非货币性政府补助，只有在以下两条得到合理的肯定时，才能予以确认。

7 Government grants, including non-monetary grants at fair value, shall not be recognised until there is reasonable assurance that: 企业将符合补助所附的条件；和

(a) the entity will comply with the conditions attaching to them; and 补助即将收到。

(b) the grants will be received.

除非具有合理的保证企业能符合补助所附的条件，并且即将收到补助，否则，政府补助不能予以确认。收到一笔补助本身并不能提供结论性的证据，证明补助所附的条件已经或即将满足

8 A government grant is not recognised until there is reasonable assurance that the entity will comply with the conditions attaching to it, and that the grant will be received. Receipt of a grant does not of itself provide conclusive evidence that the conditions attaching to the grant have been or will be fulfilled.

收取补助的方式，并不影响对补助采用的会计处理方法。因此，不论是收到现金，还是减少对政府的负债，都应以同样方式对补助进行会计处理。

9 The manner in which a grant is received does not affect the accounting method to be adopted in regard to the grant. Thus a grant is accounted for in the same manner whether it is received in cash or as a reduction of a liability to the government.

对于政府提供的可免予归还的贷款，如果可以合理地保证企业将满足免予归还贷款的条件，则可作政府补助处理。

10 A forgivable loan from government is treated as a government grant when there is reasonable assurance that the entity will meet the terms for forgiveness of the loan.

10A The benefit of a government loan at a below-market rate of interest is treated as a government grant. The loan shall be recognised and measured in accordance with IAS 39 Financial Instruments: Recognition and Measurement. The benefit of the below-market rate of interest shall be measured as the difference between the initial carrying value of the loan determined in accordance with IAS 39 and the proceeds received. The benefit is accounted for in accordance with this Standard. The entity shall consider the conditions and obligations that have been, or must be, met when identifying the costs for which the benefit of the loan is intended to compensate.

一旦确认一项政府补助，任何有关的或有事项，都应按国际会计准则第10号“或有事项和资产负债表日以后发生的事项”进行处理。

11 Once a government grant is recognised, any related contingent liability or

contingent asset is treated in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets.

12 Government grants shall be recognised in profit or loss on a systematic basis over the periods in which the entity recognises as expenses the related costs for which the grants are intended to compensate.

政府补助的会计处理方法主要有两种：资本法，在这种方法下，将补助直接贷记股东权益；收益法，在这种方法下，将补助作为某一期或若干期的收益。 13 There are two broad approaches to the accounting for government grants: the capital approach, under which a grant is recognised outside profit or loss, and the income approach, under which a grant is recognised in profit or loss over one or more periods.

支持资本法的论点如下：

14 Those in support of the capital approach argue as follows:

政府补助是一种财务手段，应该在企业的资产负债表中处理，而不应该通过损益表来抵销其融资的费用项目。由于预计不必归还，补助应直接贷记股东权益；和 (a) government grants are a financing device and should be dealt with as such in the statement of financial position rather than be recognised in profit or loss to offset the items of expense that they finance. Because no repayment is expected, such grants should be recognised outside profit or loss.

在损益表中确认政府补助是不恰当的，因为它们不是赚来的，而是在没有相关费用的情况下由政府给予的一种补助。

(b) it is inappropriate to recognise government grants in profit or loss, because they are not earned but represent an incentive provided by government without related costs.

支持收益法的论点如下：

15 Arguments in support of the income approach are as follows:

由于政府补助是由股东以外的资金来源取得的，所以不应该直接贷记股东权益，但应该在适当期间内确认为收益；

(a) because government grants are receipts from a source other than shareholders, they should not be recognised directly in equity but should be recognised in profit or loss in appropriate periods. 政府补助很少是无偿的。企业是通过符合补助的条件并履行随之而来的义务而获得这些补助的。因此，它们应该确认为收益，并与打算用补助来弥补的有关费用相配比；

(b) government grants are rarely gratuitous. The entity earns them through compliance with their conditions and meeting the envisaged obligations. They should therefore be recognised in profit or loss over the periods in which the entity recognises as expenses the related costs for which the grant is intended to compensate.

像所得税和其他税金是从收益中开支的一样，政府补助作为财政政策的一种延伸，在损益表中也对政府补助加以处理是合乎逻辑的。

(c) because income and other taxes are expenses, it is logical to deal also with government grants, which are an extension of fiscal policies, in profit or loss.

收益法的根本点在于，按照系统和合理的基础，将政府补助在各会计期间确认为收益，以便将它们与有关费用相配比。政府补助如果以收款为基础，确认收益则不符合权责发生制的会计假定（见国际会计准则第1号“会计政策的揭示”）。并且，如果收款不是在一个期间发生的，只有当不存在将补助分配到各个期间的基础时，才能以收款为基础来确认收益。

16 It is fundamental to the income approach that government grants should be recognised in profit or loss on a systematic basis over the periods in which the entity recognises as expenses the related costs for which the grant is

intended to compensate. Recognition of government grants in profit or loss on a receipts basis is not in accordance with the accrual accounting assumption

(see IAS 1 Presentation of Financial Statements) and would be acceptable only if no basis existed for allocating a grant to periods other than the one in which it was received.

在大多数情况下，企业确认与政府补助有关的成本或费用的期间，是容易确定的。因此，可以将与费用的确认相配比的补贴额，在确认有关费用的相同期间内确认为收益。类似的，与折旧性资产有关的补助，一般应按这些资产计提折旧的比例在各会计期间内确认为收益。

17 In most cases the periods over which an entity recognises the costs or expenses related to a government grant are readily ascertainable. Thus grants in

recognition of specific expenses are recognised in profit or loss in the same period as the relevant expenses. Similarly, grants related to depreciable assets are usually recognised in profit or loss over the periods and in the proportions in which depreciation expense on those assets is recognised.

与不计提折旧的资产有关的补助，可能还需要企业完成某些义务，因此，应在为完成义务而发生费用的有关期间，将这种补助确认为收益。例如，一项对土地的补助可能是以在规定位置上建造建筑物为条件，在建筑物使用期内将这种补助确认为收益，可能是恰当的。

18 Grants related to non-depreciable assets may also require the fulfilment of certain obligations and would then be recognised in profit or loss over the periods that bear the cost of meeting the obligations. As an example, a grant of land may be conditional upon the erection of a building on the site and it may be appropriate to recognise the grant in profit or loss over the life of the building.

有时，所取得的补助是一揽子财务或财政援助的一部分，并因此而附带着不少条件。在这些情况下，应小心确定生产成本和费用的情况，因这些成本和费用是决定补助是否在会计期间获得的基础。有可能需要按一种基础分配一部分补助，而按另一种基础分配另一部分补助。

19 Grants are sometimes received as part of a package of financial or fiscal aids to which a number of conditions are attached. In such cases, care is needed in

identifying the conditions giving rise to costs and expenses which determine the periods over which the grant will be earned. It may be appropriate to allocate part of a grant on one basis and part on another.

一项政府补助，如果为了弥补企业已发生的费用或损失而成为应收项目，或是在将来不发生有关费用的情况下，为了立即向企业提供财务支持而成为应收项目，则应在该项补助成为应收项目的当期确认为收益。

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