IAS27 BVWord文档格式.docx
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IAS27 BVWord文档格式.docx
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InDecember2003theIASBissuedarevisedIAS27withanewtitle—ConsolidatedandSeparateFinancialStatements.TherevisedstandardalsoamendedSIC-12andreplacedSIC-33.
IAS27wassubsequentlyamendedbythefollowingIFRSs:
•IFRS3BusinessCombinations(issuedMarch2004)
•IFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperations(issuedMarch2004)
•IFRS8OperatingSegments(issuedNovember2006)
•IAS1PresentationofFinancialStatements(asrevisedinSeptember2007).
InJanuary2008theIASBissuedanamendedIAS27.
Sincethen,IAS27anditsaccompanyingdocumentshavebeenamendedbythefollowingIFRSs:
•CostofanInvestmentinaSubsidiary,JointlyControlledEntityorAssociate(AmendmentstoIFRS1andIAS27)(issuedMay2008)
•ImprovementstoIFRSs(issuedMay2008).
AswellasSIC-12thefollowingInterpretationsrefertoIAS27:
•IFRIC5RightstoInterestsarisingfromDecommissioning,RestorationandEnvironmentalRehabilitationFunds(issuedDecember2004)
•IFRIC17DistributionsofNon-cashAssetstoOwners(issuedNovember2008).
Contents
paragraphs
Introduction
IN1–IN11
INTERNATIONALACCOUNTINGSTANDARD27
CONSOLIDATEDANDSEPARATEFINANCIALSTATEMENTS
Scope
1–3
Definitions
4–8
Presentationofconsolidatedfinancialstatements
9–11
Scopeofconsolidatedfinancialstatements
12–17
Consolidationprocedures
18–31
Lossofcontrol
32–37
Accountingforinvestmentsinsubsidiaries,jointlycontrolledentitiesandassociatesinseparatefinancialstatements
38–40
Disclosure
41–43
Effectivedateandtransition
44–45C
WithdrawalofIAS27(2003)
46
APPENDIX
AmendmentstootherIFRSs
ApprovalbytheBoardofIAS27issuedinDecember2003
ApprovalbytheBoardofAmendmentstoIAS27issuedinJanuary2008
ApprovalbytheBoardofCostofanInvestmentinaSubsidiary,JointlyControlledEntityorAssociate(AmendmentstoIFRS1andIAS27)issuedinMay2008
BasisforConclusions
DissentingOpinions
APPENDIX
AmendmentstotheBasisforConclusionsonotherIFRSs
IMPLEMENTATIONGUIDANCE
AmendmentstoguidanceonotherIFRSs
TABLEOFCONCORDANCE
InternationalAccountingStandard27ConsolidatedandSeparateFinancialStatements(IAS27)issetoutinparagraphs1–46andtheAppendix.AlltheparagraphshaveequalauthoritybutretaintheIASCformatoftheStandardwhenitwasadoptedbytheIASB.IAS27shouldbereadinthecontextoftheBasisforConclusions,thePrefacetoInternationalFinancialReportingStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.
ThisamendedStandardwasissuedinJanuary2008.ThetextoftheamendedStandard,markedtoshowchangesfromthepreviousversion,isavailablefromtheIASB’sSubscriberWebsiteatwww.iasb.orgforalimitedperiod.
ReasonsforissuingtheStandard
IN1TheInternationalAccountingStandardsBoardrevisedIAS27ConsolidatedandSeparateFinancialStatements(IAS27)in2003aspartofitsprojectonImprovementstoInternationalAccountingStandards.TheBoard’smainobjectivewastoreducealternativesinaccountingforsubsidiariesinconsolidatedfinancialstatementsandinaccountingforinvestmentsintheseparatefinancialstatementsofaparent,venturerorinvestor.TheBoarddidnotreconsiderthefundamentalapproachtoconsolidationofsubsidiariescontainedinIAS27.
IN2In2008theStandardwasamendedaspartofthesecondphaseofthebusinesscombinationsproject.ThatphaseoftheprojectwasundertakenjointlywiththeUSFinancialAccountingStandardsBoard(FASB).Theamendmentsrelated,primarily,toaccountingfornon-controllinginterestsandthelossofcontrolofasubsidiary.TheboardsconcludedthesecondphaseoftheprojectbytheIASBissuingtheamendedIAS27andtheFASBissuingFASBStatementNo.160NoncontrollingInterestsinConsolidatedFinancialStatements,alongwith,respectively,arevisedIFRS3BusinessCombinationsandFASBStatementNo.141(revised2007)BusinessCombinations.
IN3TheamendedStandardmustbeappliedforannualperiodsbeginningonorafter1July2009.Earlierapplicationispermitted.However,anentitymustnotapplytheamendmentsforannualperiodsbeginningbefore1July2009unlessitalsoappliesIFRS3(asrevisedin2008).
MainfeaturesoftheStandard
Objective
IN4TheobjectiveofIAS27istoenhancetherelevance,reliabilityandcomparabilityoftheinformationthataparententityprovidesinitsseparatefinancialstatementsandinitsconsolidatedfinancialstatementsforagroupofentitiesunderitscontrol.TheStandardspecifies:
(a)thecircumstancesinwhichanentitymustconsolidatethefinancialstatementsofanotherentity(beingasubsidiary);
(b)theaccountingforchangesinthelevelofownershipinterestinasubsidiary;
(c)theaccountingforthelossofcontrolofasubsidiary;
and
(d)theinformationthatanentitymustdisclosetoenableusersofthefinancialstatementstoevaluatethenatureoftherelationshipbetweentheentityanditssubsidiaries.
IN5Aparentmustconsolidateitsinvestmentsinsubsidiaries.Thereisalimitedexceptionavailabletosomenon-publicentities.However,thatexceptiondoesnotrelieveventurecapitalorganisations,mutualfunds,unittrustsandsimilarentitiesfromconsolidatingtheirsubsidiaries.
IN6Agroupmustuseuniformaccountingpoliciesforreportingliketransactionsandothereventsinsimilarcircumstances.Theconsequencesoftransactions,andbalances,betweenentitieswithinthegroupmustbeeliminated.
Non-controllinginterests
IN7Non-controllinginterestsmustbepresentedintheconsolidatedstatementoffinancialpositionwithinequity,separatelyfromtheequityoftheownersoftheparent.Totalcomprehensiveincomemustbeattributedtotheownersoftheparentandtothenon-controllinginterestsevenifthisresultsinthenon-controllinginterestshavingadeficitbalance.
Changesintheownershipinterests
IN8Changesinaparent’sownershipinterestinasubsidiarythatdonotresultinthelossofcontrolareaccountedforwithinequity.
IN9Whenanentitylosescontrolofasubsidiaryitderecognisestheassetsandliabilitiesandrelatedequitycomponentsoftheformersubsidiary.Anygainorlossisrecognisedinprofitorloss.Anyinvestmentretainedintheformersubsidiaryismeasuredatitsfairvalueatthedatewhencontrolislost.
Separatefinancialstatements
IN10Whenanentityelects,orisrequiredbylocalregulations,topresentseparatefinancialstatements,investmentsinsubsidiaries,jointlycontrolledentitiesandassociatesmustbeaccountedforatcostorinaccordancewithIAS39FinancialInstruments:
RecognitionandMeasurement.
IN11Anentitymustdiscloseinformationaboutthenatureoftherelationshipbetweentheparententityanditssubsidiaries.
InternationalAccountingStandard27
1ThisStandardshallbeappliedinthepreparationandpresentationofconsolidatedfinancialstatementsforagroupofentitiesunderthecontrolofaparent.
2ThisStandarddoesnotdealwithmethodsofaccountingforbusinesscombinationsandtheireffectsonconsolidation,includinggoodwillarisingonabusinesscombination(seeIFRS3BusinessCombinations).
3ThisStandardshallalsobeappliedinaccountingforinvestmentsinsubsidiaries,jointlycontrolledentitiesandassociateswhenanentityelects,orisrequiredbylocalregulations,topresentseparatefinancialstatements.
4ThefollowingtermsareusedinthisStandardwiththemeaningsspecified:
Consolidatedfinancialstatementsarethefinancialstatementsofagrouppresentedasthoseofasingleeconomicentity.
Controlisthepowertogovernthefinancialandoperatingpoliciesofanentitysoastoobtainbenefitsfromitsactivities.
Agroupisaparentandallitssubsidiaries.
Non-controllinginterestistheequityinasubsidiarynotattributable,directlyorindirectly,toaparent.
Aparentisanentitythathasoneormoresubsidiaries.
Separatefinancialstatementsarethosepresentedbyaparent,aninvestorinanassociateoraventurerinajointlycontrolledentity,inwhichtheinvestmentsareaccountedforonthebasisofthedirectequityinterestratherthanont
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