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ACCA SBR知识点：Debt and equity债务和股权
文章来源：网络
发布时间：2022-01-24 15:01
阅读：524次
Essentially there are two classes of capital reported in financial statements,namely debt and equity.However,debt and equity instruments can have different levels of benefits and risks.
从本质上讲，财务报表中报告了两类资本，即债务和股权。但是，债务工具和权益工具可能具有不同程度的收益和风险。
When an entity issues a financial instrument,it has to determine its classification either as debt or as equity.The result of the classification can have a significant effect on the entity’s reported results and financial position.Liability classification impacts upon an entity’s gearing ratios and results in any payments being treated as interest and charged to earnings.Equity classification may be seen as diluting existing equity interests.
主体发行金融工具时，应确定其分类为债务还是权益。分类结果可能对主体的报告结果和财务状况产生重大影响。负债分类会影响实体的资产负债率，并导致任何付款被视为利息并计入损益。权益分类可能被视为稀释现有股权。
IAS 32 sets out the nature of the classification process but the standard is principle based and sometimes the outcomes are surprising to users.IAS 32 does not look to the legal form of an instrument but focuses on the contractual obligations of the instrument.
IAS 32规定了分类过程的性质，但该准则是基于原则的，有时结果会让用户感到惊讶。IAS 32不关注
工具的法律形式，而是关注工具的合同义务。
IAS 32 considers the substance of the financial instrument,applying the definitions to the instrument’s contractual rights and obligations.The variety of instruments issued by entities makes this classification difficult with the application of the principles occasionally resulting in instruments that seem like equity being accounted for as liabilities.Recent developments in the types of financial instruments issued have added more complexity to capital structures with the resultant difficulties in interpretation and understanding.
IAS 32考虑金融工具的实质，将定义应用于金融工具的合同权利和义务。实体发行的工具种类繁多，使这种分类变得困难，应用这些原则有时会导致看似权益的工具被作为负债处理。最近发行的金融工具类型的发展增加了资本结构的复杂性，从而导致解释和理解上的困难。
The Board has undertaken a research project with the aim of improving accounting for financial instruments that have characteristics of both liabilities and equity.The Board has a major challenge in determining the best way to report the effects of recent innovations in capital structure.
准则委员会开展了一项研究项目，旨在改进同时具有负债和权益特征的金融工具的会计处理。准则委员会在确定报告近期资本结构创新影响的最佳方式方面面临着重大挑战。
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