May 2022 English with Chinese Translation 2022年5月 中英文对照 In depth 洞察 New IFRSs for 2022 2022年国际财务报告准则的变化Contents Introduction Amended standards New standards 1 PwC | In depth目录 引言 修订的准则 新准则 PwC | In depth 2Introduction Since May 2021 when our New IFRSs for 2021 was published, the IASB has issued the following: ? Amendments to IAS 12 ‘Income taxes’, deferred tax related to assets and liabilities arising from a single transaction ? Amendment to IFRS 17 ‘Insurance contracts’, initial application of IFRS 17 and IFRS 9 - comparative information This publication is designed to be used by preparers, users and auditors of IFRS financial statements. It includes a quick reference table of each standard/amendment/interpretation categorised by the effective date and whether early adoption is permitted. The publication gives an overview of the impact of the changes, which may be significant for some entities, helping companies understand if they will be affected and to begin their considerations. It will help entities plan more effectively by flagging up where new processes and systems or more guidance may be needed. 3 PwC | In depth引言 自2021年5月我们的