Question

50分英语翻译

Stand-alone document
30. The Board intends the IFRS for SMEs to be a stand-alone document for a typical private entity with about 50 employees. That is, it will cover the kinds of transactions and other events and conditions that companies of that size are likely to encounter. The ’50 employees’ concept was a guide to the Board in deciding the content of the standard. It is not intended as a quantified size test for defining a private entity, though jurisdictions adopting the IFRS for SMEs may add one. There is no mandatory fallback to full IFRSs.
Based on concepts and principles in full IFRSs
31. The Exposure Draft was developed by extracting the fundamental concepts from the IASB Framework for the Preparation and Presentation of Financial Statements and the principles and related mandatory guidance from IFRSs with appropriate modifications in the light of users' needs and cost-benefit considerations.
Copyright © 2009 International Accounting Standards Committee Foundation All rights reserved May be distributed freely with appropriate attribution. IFRS FOR SMEs [UPDATED 1 JUNE 2009]
Modifications of IFRSs
32. The modifications are of five broad types based on needs of users of private entities' financial statements and cost-benefit considerations:
a. Topics omitted
b. Only the simpler option included
c. Recognition and measurement simplifications
d. Disclosure reductions
e. Redrafting in ‘plain English’
Topics omitted
Topics omitted
33. IFRS topics not relevant to a typical private entity are omitted, with cross-references to the IFRS if needed. These are:
• General price-level adjusted reporting in a hyperinflationary environment.
• Equity-settled share-based payment – the computational details are in IFRS 2 Share-based Payment.
• Determining fair value of agricultural assets – look to IAS 41 Agriculture, but the ED also proposes to reduce the use of fair value through profit or loss for agricultural entities that are private entities.
• Extractive industries – look to IFRS 6 Exploration for and Evaluation of Mineral Resources.
• Interim reporting – look to IAS 34 Interim Financial Reporting.
• Lessor accounting for finance leases – finance lessors are likely to be financial institutions who would be ineligible to use the IFRS for SMEs anyway.
• Earnings per share and segment reporting, which are not required for private entities
• Insurance contracts – insurers would not be eligible to use the IFRS for SMEs.

Answer 1

独立的文件
30。董事会拟为中小企业的国际财务报告准则是一个典型的约50名员工的私人实体的独立文件。也就是说，它会涵盖交易和其他事项和条件，这种规模的公司很可能会遇到的种类。员工的'50'的概念是在决定标准的内容引导进入董事会。它不打算作为定义一个私人实体量化规模测试，但对中小企业的司法管辖区采用国际财务报告准则可能会添加一个。有没有强制性的后备充分国际财务报告准则。
基于概念和原则，在充分国际财务报告准则

31。征求意见稿是由提取与用户的需求和成本效益的考虑，作出适当修改，从为国际财务报告准则编制及呈报财务报表及有关强制性的指导原则和国际会计准则委员会框架的基本概念。
版权所有© 2009年国际会计准则委员会基金会版权所有不得分配适当的归属自由所有权利。 对中小企业国际财务报告准则[更新2009年6月1日]国际财务报告准则32条的修改。这些修改是五大类型的基础上，我国民营企业的财务报表和成本效益的考虑用户的需求：1主题省略湾只有简单的选择，包括角确认和计量的简化四披露减少大肠杆菌重新起草在'简单的英语'主题省略主题省略

33。国际财务报告准则的主题不相关的一个典型的私人实体省略交叉参照国际财务报告准则，如果需要的话。它们是：•一般价格水平的调整，高通胀的环境报告。
•权益结算的股份支付 - 国际财务报告准则的计算细节，2号以股份为基础的支付的。
•确定资产的公允价值的农业 - 放眼国际会计准则第41条农业，但教育署亦建议降低公平值计入损益或私营实体所使用的农业实体亏损。
•采掘工业 - 放眼国际财务报告准则6号勘探和矿产资源评价。
•中期报告 - 放眼国际会计准则第34号中期财务报告。
•出租人对融资租赁会计 - 财务出租人有可能被金融机构会是谁没有资格使用中小企业国际财务报告准则反正。
•每股收益和分部报告，而不是私人实体•保险合同的规定 - 保险公司将没有资格使用中小企业国际财务报告准则。

Answer 2

网络上的独立文本