【2020年08月30日】讀螞蟻IPO招股書, 了解IFRS準(zhǔn)則-外幣折算

2020年8月25日，螞蟻集團(tuán)的A股科創(chuàng)板IPO申請在當(dāng)日正式向上交所申報。筆者趕快找來招股說明書（申報稿）（“招股書”）讀，以了解金融科技巨頭的萬億估值生意。在學(xué)ACCA時，記得高頓財經(jīng)老師有講，國內(nèi)企業(yè)會計準(zhǔn)則日益趨同IFRS國際財務(wù)報告準(zhǔn)則，近乎95%的準(zhǔn)則與IFRS準(zhǔn)則的規(guī)定保持一致，在讀招股書時也感受到這一點。本系列文不作財報分析，僅做搬運工，將招股書中闡述的編制螞蟻集團(tuán)財報遵循的重要會計政策，列出對應(yīng)的IFRS準(zhǔn)則（非逐句翻譯），供有興趣了解IFRS準(zhǔn)則和學(xué)習(xí)會計英文術(shù)語的伙伴以參考。

相關(guān)閱讀：

1.讀螞蟻IPO招股書, 了解IFRS準(zhǔn)則-公允價值
2.讀螞蟻IPO招股書, 了解IFRS準(zhǔn)則-資產(chǎn)減值

外幣業(yè)務(wù)折算
招股書第319頁v.s. IAS21：
外幣交易在

• 初始確認(rèn)時，采用交易發(fā)生日的即期匯率將外幣金額折算為記賬本位幣(presentation currency)金額。
  A foreign currency transaction should be recorded initially at the (spot) rate of exchange at the date of the transaction.
  
• 于資產(chǎn)負(fù)債表日：
  
• At each subsequent balance sheet date: [IAS 21.23]
  

• 對于外幣貨幣性項目采用資產(chǎn)負(fù)債表日即期匯率折算。由此產(chǎn)生的結(jié)算和貨幣性項目折算差額，除…之外(略)，均計入當(dāng)期損益。
  Foreign currency monetary amounts should be reported using the closing rate.
  Exchange differences arising when monetary items are settled or when monetary items are translated at rates different from those at which they were translated when initially recognised or in previous financial statements are reported in profit or loss in the period, with one exception. [IAS 21.28]
  
• 以歷史成本計量的外幣非貨幣性項目，仍采用交易發(fā)生日的即期匯率折算，不改變其記賬本位幣金額。
  Non-monetary items carried at historical cost should be reported using the exchange rate at the date of the transaction.
  
• 以公允價值計量的外幣非貨幣性項目，采用公允價值確定日的即期匯率折算，由此產(chǎn)生的差額根據(jù)非貨幣性項目的性質(zhì)計入當(dāng)期損益或其他綜合收益。
  Non-monetary items carried at fair value should be reported at the rate that existed when the fair values were determined.
  If a gain or loss on a non-monetary item is recognised in other comprehensive income (for example, a property revaluation under IAS 16), any foreign exchange component of that gain or loss is also recognised in other comprehensive income. [IAS 21.30]
  
  

招股書第369頁披露螞蟻2019年度財務(wù)費用下匯兌損失（收益）僅4600萬，可見外幣折算對螞蟻財報影響很小，其原因應(yīng)該是螞蟻現(xiàn)境外業(yè)務(wù)占比尚不足6%（報告第364頁）。