Улучшение стандарта МСФО IFRS 3 «Объединение бизнесов» - 1 Краеугольный вопрос – условное вознаграждение при объединениях бизнесов (contingent consideration) - презентация

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2 Улучшение стандарта МСФО IFRS 3 «Объединение бизнесов» - 1 Краеугольный вопрос – условное вознаграждение при объединениях бизнесов (contingent consideration) Предлагается классифицировать его в качестве статьи обязательства или капитала в соответствии с МСФО 32 «Финансовые инструменты: представление информации» Далее обязательство – условное вознаграждение учитывается по справедливой стоимости с отнесением ее изменения на отчет о прибылях и убытках или на прочий совокупный доход (капитал)

3 Улучшение стандарта МСФО IFRS 3 «Объединение бизнесов» - 2 P. 58 Contingent consideration. Some changes in the fair value of contingent consideration that the acquirer recognises after the acquisition date may be the result of additional information that the acquirer obtained after that date about facts and circumstances that existed at the acquisition date. Such changes are measurement period adjustments. However, changes resulting from events after the acquisition date, such as meeting an earnings target, reaching a specified share price or reaching a milestone on a research and development project, are not measurement period adjustments. The acquirer shall account for changes in the fair value of contingent consideration that are not measurement period adjustments as follows: (a) Contingent consideration classified as equity shall not be remeasured and its subsequent settlement shall be accounted for within equity. (b) Other contingent consideration shall be measured at fair value at each reporting date, with any resulting gain or loss recognised either in profit or loss for the period, unless the recognition of the resulting gain or loss is required in other comprehensive income in accordance with IFRS 9.

4 Улучшение стандарта МСФО IFRS 8 «Операционные сегменты» - 1 Дополнительное требование - раскрывать те факторы, которые использовались при определении отчетных сегментов, в случае, когда операционные сегменты агрегируются в отчетные To require entities to disclose those factors that are used to identify the entitys reportable segments when operating segments have been aggregated.

5 Улучшение стандарта МСФО IFRS 8 «Операционные сегменты» - 2 Требование представлять выверку суммы активов отчетных сегментов и суммы активов Компании, если такая информация предоставляется «главному лицу, принимающему операционные решения» Reconciliation of the total of the reportable segments assets to the entitys assets should be disclosed, if that amount is regularly provided to the chief operating decision maker

6 Улучшение стандарта МСФО IFRS 8 «Операционные сегменты» - 3 P.22 An entity shall disclose the following general information: (a) factors used to identify the entitys reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments, or a combination of factors and whether operating segments have been aggregated); where operating segments have been aggregated, the judgements made by management in applying the aggregation criteria. In particular, a brief description of the operating segments that have been aggregated and the economic indicators that have been assessed in determining that they share similar economic characteristics (for example, profit margin spreads, sales growth rates etc); and (b) types of products and services from which each reportable segment derives its revenues.

7 Улучшение стандарта МСФО IFRS 13 «Справедливая стоимость» - 1 Компании могут продолжать учитывать краткосрочную дебиторскую и кредиторскую задолженность без установленной процентной ставки – по стоимости, указанной в счете, (инвойсе, бухгалтерском документе) – без дисконтирования, когда эффект этого дисконтирования был бы несущественным The ability of an entity to measure short-term receivables and payables with no stated interest rate at invoice amounts without discounting, when the effect of not discounting is immaterial При этом в МСФО IFRS 13 Справедливая стоимость» содержатся указания по использованию дисконтирования для определения справедливой стоимости, а в МСФО IAS 8 «Учетные политики, изменения в бухгалтерских оценках и ошибки» изложено руководство по определению существенности при применении учетной политики

8 Улучшение стандарта МСФО IAS 1 «Представление финансовой отчетности» - 1 Обязательство классифицируется в качестве долгосрочного, если Компания ожидает, и имеет возможность, рефинансировать или продлить обязательство на срок как минимум 12 месяцев после отчетной даты - по существующему соглашению о займе с тем же самым займодавцем, на таких же или схожих условиях A liability is classified as non-current if an entity expects, and has the discretion, to refinance or roll over an obligation for at least twelve months after the reporting period under an existing loan facility with the same lender, on the same or similar terms.

9 Улучшение стандарта МСФО IAS 1 «Представление финансовой отчетности» - 2 P. 73 If an entity expects, and has the discretion, to refinance or roll over an obligation for at least twelve months after the reporting period under an existing loan facility with the same lender, on the same or similar terms, it classifies the obligation as non- current, even if it would otherwise be due within a shorter period. However, when refinancing or rolling over the obligation is not at the discretion of the entity (for example, there is no arrangement for refinancing), the entity does not consider the potential to refinance the obligation and classifies the obligation as current.

10 Улучшение стандарта МСФО IAS 7 «Отчет о денежных потоках» - 1 Вносится уточнение о том, что денежные потоки по выплате процентов, которые были капитализированы в составе активов, должны относиться к тому же виду деятельности в Отчете о денежных потоках (операционной, инвестиционной и финансовой), к которому относится сам актив, в стоимости которого эти проценты были капитализированы To clarify that the classification of interest that is capitalised shall follow the classification of the underlying asset to which those payments were capitalised

11 Улучшение стандарта МСФО IAS 7 «Отчет о денежных потоках» - 2 P. 33A Payments of interest that is capitalised in accordance with IAS 23 shall be classified in accordance with the classification of the underlying asset to which those payments were capitalised. For example, payments of interest that is capitalised as part of the cost of property, plant and equipment shall be classified as part of an entitys investing activities, and payments of interest that is capitalised as part of the cost of inventories shall be classified as part of an entitys operating activities. Вступление в силу для периодов с 01 Января 2014 года

12 Улучшение стандарта МСФО IAS 12 «Налоги на прибыль» - 1 –Компания должна признавать налоговый эффект вычитаемых временных разниц в качестве отложенного налогового актива (ОНА) в совокупности с другими отложенными налоговыми активами. Если налоговое законодательство ограничивает принятие к вычету налоговых убытков, что их можно вычесть только из доходов определённого типа (например, вычитать налоговые убытки, относимые на капитал, только из выручки или дохода, относимого на капитал), то отложенный налоговый актив необходимо признавать в совокупности с отложенными налоговыми активами этого специфического типа. –an entity assesses whether to recognise the tax effect of a deductible temporary difference as a deferred tax asset in combination with other deferred tax assets. If tax law restricts the utilisation of tax losses so that an entity can only deduct the tax losses against income of a specified type (eg if it can deduct capital losses only against capital gains), the entity must still assess a deferred tax asset in combination with other deferred tax assets, but only with deferred tax assets of the appropriate type

13 Улучшение стандарта МСФО IAS 12 «Налоги на прибыль» - 2 P. 27A When an entity assesses whether taxable profits will be available against which it can utilise a deductible temporary difference, the entity considers whether tax law restricts the sources of taxable profit against which the entity may make deductions on the reversal of that deductible temporary difference. If tax law imposes no such restrictions, an entity assesses a deductible temporary difference in combination with all its other deductible temporary differences. However, if tax law restricts the utilisation of losses to deduction against income of a specified type, a deductible temporary difference is assessed in combination only withother deductible temporary differences of the appropriate type.

14 Улучшение стандарта МСФО IAS 12 «Налоги на прибыль» - 3 Example Entity A has an asset with a carrying amount of 100 and a tax base of 170. Entity A has no other deductible temporary differences, no unused tax losses and no unused tax credits. Tax law offsets all deductions against taxable income from all sources. Entity A concludes that it is probable that, after deducting the amount resulting from the reversal of the deductible temporary difference, it will file a tax return showing a taxable profit of nil and tax losses of nil in the period in which it recovers the carrying amount of the asset. At the end of the reporting period a deductible temporary difference of 70 (170 less 100) is associated with the asset and needs to be assessed for recoverability. Entity A recognises a deferred tax asset because it is probable that it will have taxable profit of 70 relating to the same taxation authority and the same taxable entity in the same period as the reversal of the deductible temporary difference of 70. For assessing the recognition of the deferred tax asset, Entity A compares the deductible temporary difference of 70 with its probable future taxable profit of 70 (nil plus 70) before deducting the amount resulting from the reversal of the deductible temporary difference of 70.

15 Улучшение стандарта МСФО IAS 12 «Налоги на прибыль» - 4 Example Entity A has only two deductible temporary differences and no taxable temporary differences: (a) Entity A purchased a debt instrument for 100 and classified it as a financial asset at fair value through profit or loss in accordance with IFRS 9 Financial Instruments. At the end of the reporting period, the debt instrument has a fair value of 80. Consequently, Entity A recognises an unrealised loss of 20 in profit or loss. It expects to receive all future contractual cash flows and hence expects that the loss of 20 will reverse (no later than by maturity of the debt instrument). Tax law does not allow unrealised losses on debt instruments to be deducted from taxable profit, ie the tax base remains 100 until the loss is considered realised for tax purposes. Entity A does not generally plan to hold debt instruments until their maturity but may choose to do so, for example, to avoid realising a loss.

16 Улучшение стандарта МСФО IAS 12 «Налоги на прибыль» - 5 Entity A also has an item of property, plant and equipment with a carrying amount of 50 and a tax base of 80. Tax law classifies gains and losses on debt instruments as capital gains and losses, and capital losses can only be offset against capital gains. Tax law classifies gains and losses on property, plant and equipment as ordinary gains and losses, and ordinary losses can only be offset against ordinary gains or losses. Entity A considers it probable that its taxable profits relating to ordinary gains and losses will be more than 1,000 in each of the periods over which the carrying amount of the item of property, plant and equipment will be recovered and over which the unrealised loss on the debt instrument will reverse. Entity A has historically had no taxable profits that tax law classifies as capital gains, nor does it expect any such taxable profits in the future.

17 Улучшение стандарта МСФО IAS 12 «Налоги на прибыль» - 6 Entity A assesses separately for each deductible temporary difference whether sufficient taxable profits will be available against which that deductible temporary difference can be utilised because tax law does not offset capital losses against ordinary gains, nor does it offset ordinary losses against capital gains. Entity A recognises a deferred tax asset arising from the deductible temporary difference of 30 associated with the item of property, plant and equipment because it is probable that it will have sufficient taxable profits in periods in which the deductible temporary difference reverses. Recognising a deferred tax asset arising from the deductible temporary difference associated with the debt instrument would require sufficient probable taxable profits of appropriate type (ie profits that applicable tax law classifies as capital gains). Entity A does not have sufficient taxable temporary differences of the appropriate type (ie capital gains) reversing in the same periods as the reversal of the deductible temporary difference associated with the debt instrument. In addition, it is not probable that Entity A will have sufficient future taxable profits of appropriate type (ie capital gains) against which the deductible temporary difference associated with the debt instrument can be utilised. Thus, Entity A does not recognise a deferred tax asset arising from the deductible temporary difference of 20 associated with the debt instrument unless a tax planning opportunity is available to create sufficient taxable capital gains in the future. Holding the debt instrument until it matures does not qualify as a tax planning opportunity because that action will not create taxable profits. Instead, it only prevents a capital loss from being realised.

18 Улучшение стандарта МСФО IAS 16 «Основные средства» и МСФО IAS 38 «Нематериальные активы» - 1 Вносится ясность в отношении пересчета накопленной амортизации по состоянию на дату переоценки (computation of the accumulated depreciation at the date of the revaluation) (Существовало 2 метода – пропорционально пересчитать накопленную амортизацию и первоначальную стоимость, чтобы разница была бы равна переоцененной стоимости, или списать накопленную амортизацию против первоначальной стоимости, а разницу переоценить) Решено, что определение суммы накопленной амортизации не зависит от выбранного метода переоценки The determination of the accumulated depreciation does not depend on the selection of the valuation technique

19 Улучшение стандарта МСФО IAS 16 «Основные средства» и МСФО IAS 38 «Нематериальные активы» - 3 P.35 When an item of property, plant and equipment is revalued, the gross carrying amount and the accumulated depreciation at the date of the revaluation are treated in one of the following ways: (a) the gross carrying amount is restated (удалено слово proportionately) in a manner consistent with the revaluation of change the carrying amount. The accumulated depreciation is the difference between the gross and the net carrying amounts. For example, the gross carrying amount may be restated by reference to observable market data or it may be restated proportionately to the change in the net carrying amount. (b) the accumulated depreciation is eliminated against the gross carrying amount of the asset and the net amount is restated to the revalued amount of the asset. The amount of the adjustment arising on the restatement or elimination of accumulated depreciation forms part of the increase or decrease in carrying amount Вступает в силу с 01 января 2014 года

20 Улучшение стандарта МСФО IAS 16 «Основные средства» и МСФО IAS 38 «Нематериальные активы» - 4 If an intangible asset is revalued, an entity shall treat the gross carrying amount and the accumulated amortisation at the date of the revaluation in one of the following ways: (a) the gross carrying amount is restated in a manner consistent with the revaluation of carrying amount of the asset so that the carrying amount of the asset after revaluation equals its revalued the carrying amount. The accumulated amortisation is the difference between the gross and the net carrying amounts. For example, the gross carrying amount may be restated by reference to observable market data or it may be restated proportionately to the change in the net carrying amount. (b) the accumulated amortisation is eliminated against the gross carrying amount of the asset and the net amount restated to the revalued amount of the asset.

21 Улучшение стандарта МСФО IAS 24 «Раскрытие информации о связанных сторонах» - 1 Требования по раскрытию информации, когда услуги «генерального директора» предоставляются управляющей компанией, to clarify the identification and disclosure requirements for related party transactions that take place when key management personnel services are provided by a management entity that is not otherwise a related party of the reporting entity. The proposed changes are: (a) the definition of a related party is extended to include management entities; (b) the disclosure requirements are extended to require the separate disclosure of transactions for the provisions of key management personnel services

22 Улучшение стандарта МСФО IAS 24 «Раскрытие информации о связанны сторонах» - 2 P.9 The following terms are used in this Standard with the meanings specified: A related party is a person or entity that is related to the entity that is preparing its financial statements (in this Standard referred to as the reporting entity). (a) … (b) An entity is related to a reporting entity if any of the following conditions applies: (i) … (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) The entity, or a member of its group, provides key management personnel services to the reporting entity.

23 Улучшение стандарта МСФО IAS 24 «Раскрытие информации о связанных сторонах» - 3 P.17 If an entity hires key management personnel services from another entity, the management entity, then the entity is not required to apply the requirements in paragraph 17 to compensation paid or payable by the management entity to the management entitys employees or directors P.18A Amounts recognised as an expense by the entity for the provision of key management personnel services that are provided by a separate management entity should be separately disclosed. Вступает в силу с 01 января 2014 года

24 Улучшение стандарта МСФО IAS 36 «Обесценение активов» - 1 Вводятся обязательные требования по раскрытию информации, которые ранее касались «ценности в использовании», теперь и к «справедливой стоимости за вычетом затрат на продажу», в случае признания существенного убытка от обесценения или его реверсирования The disclosure requirements in IAS 36 that are applicable to value in use are also applicable to fair value less costs of disposal when there has been a material impairment loss or impairment reversal in the period. An entity shall disclose the following for each material impairment loss recognised or reversed during the period for an individual asset, including goodwill, or a cash-generating unit: … (f) if recoverable amount is fair value less costs of disposal, the basis used to measure fair value less costs of disposal (such as whether fair value was measured by reference to a quoted price in an active market for an identical asset). If fair value less costs of disposal is measured using a present value technique, an entity shall disclose the discount rate(s) used in the current measurement and previous measurement (if any). An entity is not required to provide the disclosures required by IFRS 13.

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