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ACCA SBR知识点：Investor needs投资者需求
文章来源：网络
发布时间：2022-01-24 13:24
阅读：322次
Investors have specific but different needs for information about capital depending upon their approach to the valuation of a business. If the valuation approach is based upon a dividend model, then shortage of capital may have an impact upon future dividends. If ROCE is used for comparing the performance of entities, then investors need to know the nature and quantity of the historical capital employed in the business. There is diversity in practice as to what different companies see as capital and how it is managed.
投资者对资本信息有特定但不同的需求，具体取决于他们对企业估值的方法。如果估值方法基于股息模型，那么资本短缺可能会对未来的股息产生影响。如果 ROCE 用于比较实体的业绩，那么投资者需要了解企业使用的历史资本的属性和数量。不同公司将什么视为资本以及如何管理资本，在实践中存在差异。
There are various requirements for entities to disclose information about ‘capital’. In drafting IFRS® 7, Financial Instruments: Disclosures, the International Accounting Standards Board (the Board) considered whether it should require disclosures about capital. In assessing the risk profile of an entity, the management and level of an entity’s capital is an important consideration.
关于实体披露“资本”的信息有着各种要求。在起草 IFRS® 7，金融工具：披露时，国际会计准则委员会考虑了是否应要求披露资本。在评估实体的风险状况时，实体资本的管理和水平是一个重要的考虑因素。
The Board believes that disclosures about capital are useful for all entities, but they are not intended to replace disclosures required by regulators as their reasons for disclosure may differ from those of the Board. As an entity’s capital does not relate solely to financial instruments, the Board has included these disclosures in IAS® 1, Presentation of Financial Statements rather than IFRS 7. IFRS 7 requires some specific disclosures about financial liabilities, it does not have similar requirements for equity instruments.
准则委员会认为，有关资本的披露对所有实体都有用，但并非旨在取代监管机构要求的披露，因为其披露原因可能与准则委员会的不同。由于实体的资本不仅仅与金融工具相关，准则委员会已将这些披露纳入 IAS® 1财务报表的列报而非 IFRS 7。IFRS 7 要求对金融负债进行一些具体的披露，但对权益工具没有类似的要求。
注： IFRS 7现在更新成了 IFRS 9
The Board considered whether the definition of ‘capital’ is different from the definition of equity in IAS 32, Financial Instruments; Presentation. In most cases disclosure capital would be the same as equity but it might also include or exclude some elements. The disclosure of capital is intended to give entities the ability to describe their view of the elements of capital if this is different from equity.
准则委员会考虑了“资本”的定义是否与 IAS 32，金融工具中的权益定义不同；在大多数情况下，披露资本与权益资本相同，但也可能包括或排除某些要素。资本披露旨在使实体能够描述其对资本要素的看法（如果资本不同于股权）。
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