Financial statements are a structured representation (1) of the financial position and financial performance of an entity. The objective of financial statements is to provide information about the financial position, financial performance and cash flows of an entity that is useful to a wide range of users in making economic decisions (2). Financial statements also show the results of the management’s stewardship of the resources entrusted (3) to it.

【译文】财务报表是对主体的财务状况和财务业绩的结构性表述。财务报表的目的是为了提供有关主体的财务状况、财务业绩和现金流量的信息，以便于广大报表使用者做出经济决策。财务报表还反映管理层对受托资源履行责任管理的结果。

To meet this objective, financial statements provide information about an entity’s:

• (a) assets;
• (b) liabilities;
• (c) equity;
• (d) income and expenses, including gains and losses (4);
• (e) contributions by and distributions to owners (5);
• (f) cash flows.

This information, along with (6) other information in the notes, assists (7) users of financial statements in predicting the entity’s future cash flows and, in particular, their timing and certainty.

【译文】为了实现这一目标，财务报表应提供关于主体的以下信息：

• (a) 资产；
• (b) 负债；
• (c) 权益；
• (d) 收益和费用，包括利得和损失；
• (e) 所有者的投入与分配；
• (f) 现金流量。

上述信息，连同附注中的其他信息，有助于财务报表使用者预测主体的未来现金流量，尤其是其时间性和确定性。

A complete set of financial statements comprises:

• (a) a statement of financial position (8) as at the end of the period;
• (b) a statement of profit or loss and other comprehensive income (9) for the period;
• (c) a statement of changes in equity (10) for the period;
• (d) a statement of cash flows (11) for the period;
• (e) notes, comprising significant accounting policies (12) and other explanatory information.

【译文】一套完整的财务报表应包括：

• (a) 当期期末财务状况表；
• (b) 当期损益和其他综合收益表；
• (c) 当期权益变动表；
• (d) 当期现金流量表；
• (e) 附注，包括重大会计政策和其他说明性信息。

3.1 Fair presentation and compliance with IFRSs/公允列报和遵循国际财务报告准则

Financial statements shall present fairly (13) the financial position, financial performance and cash flows of an entity. Fair presentation (13) requires the faithful representation of the effects of transactions, other events and conditions in accordance with the definitions and recognition criteria for assets, liabilities, income and expenses set out (14) in the Conceptual Framework for Financial Reporting (15). The application of IFRSs, with additional disclosure when necessary, is presumed (16) to result in financial statements that achieve a fair presentation.

【译文】财务报表应公允列报主体的财务状况、财务业绩和现金流量。公允列报要求根据财务报告概念框架中规定的资产、负债、收益和费用的定义和确认标准，如实地反映交易、其他事项和情况的影响。应用国际财务报告准则，并在必要时提供附加披露，被认为可使财务报表实现公允列报。

An entity whose financial statements comply with (17) IFRSs shall make an explicit and unreserved statement (18) of such compliance (18) in the notes. An entity shall not describe financial statements as complying with IFRSs unless they comply with all the requirements of IFRSs.

【译文】按照国际财务报告准则编制财务报表的主体应在附注中明确、无保留地做出遵循准则的声明。只有当财务报表遵循了国际财务报告准则的所有规定时，主体才可将该财务报表描述为“遵循了国际财务报告准则”。

3.2 Going Concern/持续经营

When preparing financial statements, management shall make an assessment of an entity’s ability to continue as a going concern (19). An entity shall prepare financial statements on a going concern basis (20) unless management either intends to liquidate (21) the entity or to cease trading (22), or has no realistic alternative but to do so. When management is aware, in making its assessment, of material uncertainties (23) related to events or conditions that may cast significant doubt upon (24) the entity’s ability to continue as a going concern (25), the entity shall disclose those uncertainties. When an entity does not prepare financial statements on a going concern basis, it shall disclose that fact, together with the basis on which it prepared the financial statements and the reason why the entity is not regarded as a going concern.

【译文】在编制财务报表时，管理层应评估主体的持续经营的能力。主体应以持续经营为基础编制财务报表，除非管理层打算对该主体进行清算或终止经营，或除此之外别无其他现实的选择。当管理层在评估时意识到有关可能导致对主体持续经营能力产生重大怀疑的事项或情况存在重大不确定性时，主体应披露这些不确定性。当主体不以持续经营为基础编制财务报表时，主体应披露这一事实，以及其编制财务报表的基础和该主体不被视为持续经营的原因。

3.3 Accrual Basis of Accounting/权责发生制会计

An entity shall prepare its financial statements, except for cash flow information, using the accrual basis of accounting (26).

【译文】除现金流量信息外，主体应按照权责发生制会计编制财务报表。

3.4 Frequency of Reporting/报告频率

An entity shall present a complete set of financial statements (including comparative information) at least annually. Normally, an entity consistently prepares financial statements for a one-year period.

【译文】主体至少应每年列报一套完整的财务报表（包括比较信息）。通常情况下，主体会一贯地编制涵盖一年期的财务报表。

3.5 Comparative Information/比较信息

Except when IFRSs permit or require otherwise (27), an entity shall disclose comparative information in respect of (28) the previous period for all amounts reported in the current period’s financial statements. An entity disclosing comparative information shall present, as a minimum (29), two statements of financial position, two of each of the other statements, and related notes. When an entity applies an accounting policy retrospectively (30) or makes a retrospective restatement (31) of items in its financial statements or when it reclassifies (32) items in its financial statements, it shall present, as a minimum, three statements of financial position, two of each of the other statements, and related notes. An entity presents statements of financial position as at:

• (a) the end of the current period (33);
• (b) the end of the previous period (34); and
• (c) the beginning of the earliest comparative period.

【译文】除非国际财务报告准则允许或另有要求，否则主体应披露当期财务报表中报告的所有金额的前期比较信息。披露比较信息的主体至少应列报两期财务状况表、两期其他各报表以及相关附注。当主体追溯应用某项会计政策或追溯重述其财务报表项目，或者对其财务报表项目进行重新分类时，主体至少应列报三期财务状况表、两期其他各报表以及相关附注。主体列报以下时点的财务状况报表：

• (1) 当期期末；
• (2) 上期期末（与当期期初相同）；以及
• (3) 最早可比期间期初。