【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(qǐng)?jiān)诋?dāng)日正式向上交所申報(bào)。筆者趕快找來招股說明書（申報(bào)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(shí)，記得高頓財(cái)經(jīng)老師有講，國內(nèi)企業(yè)會(huì)計(jì)準(zhǔn)則日益趨同IFRS國際財(cái)務(wù)報(bào)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(shí)也感受到這一點(diǎn)。本系列文不作財(cái)報(bào)分析，僅做搬運(yùn)工，將招股書中闡述的編制螞蟻集團(tuán)財(cái)報(bào)遵循的重要會(huì)計(jì)政策，列出對(duì)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(huì)計(jì)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(jià)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(shí)，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(duì)于外幣貨幣性項(xiàng)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(xiàng)目折算差額，除…之外(略)，均計(jì)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(jì)量的外幣非貨幣性項(xiàng)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(jià)值計(jì)量的外幣非貨幣性項(xiàng)目，采用公允價(jià)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(xiàng)目的性質(zhì)計(jì)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(cái)務(wù)費(fèi)用下匯兌損失（收益）僅4600萬，可見外幣折算對(duì)螞蟻財(cái)報(bào)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(bào)告第364頁）。