IAS27 BV.docx

IAS27 BV.docx

《IAS27 BV.docx》由会员分享，可在线阅读，更多相关《IAS27 BV.docx（41页珍藏版）》请在冰豆网上搜索。

IAS27BV

InternationalAccountingStandard27

ConsolidatedandSeparateFinancialStatements

ThisversionwasissuedinJanuary2008andincludessubsequentamendmentsresultingfromIFRSsissuedupto31December2008.Itseffectivedateis1July2009.

IAS27ConsolidatedFinancialStatementsandAccountingforInvestmentsinSubsidiarieswasissuedbytheInternationalAccountingStandardsCommitteeinApril1989.ItreplacedIAS3ConsolidatedFinancialStatements（issuedinJune1976）exceptinsofarasIAS3dealtwithaccountingforinvestmentsinassociates.IAS27wasreformattedin1994,andlimitedamendmentsweremadebyIAS39in1998and2000.

InApril2001theInternationalAccountingStandardsBoard（IASB）resolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.

TheStandingInterpretationsCommitteedevelopedtwoInterpretationsrelatingtoIAS27:

•SIC-12Consolidation—SpecialPurposeEntities（issuedDecember1998）

•SIC-33ConsolidationandEquityMethod—PotentialVotingRightsandAllocationofOwnershipInterests（issuedDecember2001）.

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

APPENDIX

AmendmentstoguidanceonotherIFRSs

TABLEOFCONCORDANCE

InternationalAccountingStandard27ConsolidatedandSeparateFinancialStatements（IAS27）issetoutinparagraphs1–46andtheAppendix.AlltheparagraphshaveequalauthoritybutretaintheIASCformatoftheStandardwhenitwasadoptedbytheIASB.IAS27shouldbereadinthecontextoftheBasisforConclusions,thePrefacetoInternationalFinancialReportingStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.

ThisamendedStandardwasissuedinJanuary2008.ThetextoftheamendedStandard,markedtoshowchangesfromthepreviousversion,isavailablefromtheIASB’sSubscriberWebsiteatwww.iasb.orgforalimitedperiod.

Introduction

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.

Presentationofconsolidatedfinancialstatements

IN5Aparentmustconsolidateitsinvestmentsinsubsidiaries.Thereisalimitedexceptionavailabletosomenon-publicentities.However,thatexceptiondoesnotrelieveventurecapitalorganisations,mutualfunds,unittrustsandsimilarentitiesfromconsolidatingtheirsubsidiaries.

Consolidationprocedures

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.

Disclosure

IN11Anentitymustdiscloseinformationaboutthenatureoftherelationshipbetweentheparententityanditssubsidiaries.

InternationalAccountingStandard27

ConsolidatedandSeparateFinancialStatements

Scope

1ThisStandardshallbeappliedinthepreparationandpresentationofconsolidatedfinancialstatementsforagroupofentitiesunderthecontrolofaparent.

2ThisStandarddoesnotdealwithmethodsofaccountingforbusinesscombinationsandtheireffectsonconsolidation,includinggoodwillarisingonabusinesscombination（seeIFRS3BusinessCombinations）.

3ThisStandardshallalsobeappliedinaccountingforinvestmentsinsubsidiaries,jointlycontrolledentitiesandassociateswhenanentityelects,orisrequiredbylocalregulations,topresentseparatefinancialstatements.

Definitions

4ThefollowingtermsareusedinthisStandardwiththemeaningsspecified:

Consolidatedfinancialstatementsarethefinancialstatementsofagrouppresentedasthoseofasingleeconomicentity.

Controlisthepowertogovernthefinancialandoperatingpoliciesofanentitysoastoobtainbenefitsfromitsactivities.

Agroupisaparentandallitssubsidiaries.

Non-controllinginterestistheequityinasubsidiarynotattributable,directlyorindirectly,toaparent.

Aparentisanentitythathasoneormoresubsidiaries.

Separatefinancialstatementsarethosepresentedbyaparent,aninvestorinanassociateoraventurerinajointlycontrolledentity,inwhichtheinvestmentsareaccountedforonthebasisofthedirectequityinterestratherthanont