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Jingdong book

国际财务报告准则·国际会计准则第27号:单独财务报表(汉英对照)

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国际财务报告准则·国际会计准则第27号:单独财务报表(汉英对照)

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《国际财务报告准则·国际会计准则第27号:单独财务报表(汉英对照)》包括主体编制单独财务报表时对子公司、合营企业和联营企业投资的会计处理和披露要求。《国际财务报告准则·国际会计准则第27号:单独财务报表(汉英对照)》要求编制单独财务报表的主体以成本或按照《国际财务报告准则第9号——金融工具》对此类投资进行会计处理。
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引言
国际财务报告准则第27号——单独财务报表
目标
范围
定义
编制单独财务报表
披露
生效日期和过渡性规定
参考《国际财务报告准则第9号》
撤销《国际会计准则第27号》(2008年)
理事会批准2003年12月发布的《国际会计准则第27号》
理事会批准2008年5月发布的《在子公司、共同控制主体或联营企业中的投资的成本》(对《国际财务报告准则第1号》和《国际会计准则第27号》的修改)
《国际会计准则第27号——单独财务报表》结论基础
不同意见
对照表
Book Abstract

10.尽管权益法可能为使用者提供一些类似于通过合并得到的损益的信息,但理事会注意到,这些信息已反映在投资者的合并或个别财务报表中,并且不需要提供给单独财务报表使用者。对于单独财务报表而言,重点应集中反映作为投资的资产的业绩。理事会的结论认为,不管是按照《国际会计准则第39号》采用公允价值法还是采用成本法编制的单独财务报表都具有相关性。按照《国际会计准则第39号》采用公允价值计量能够提供投资的经济价值信息。使用成本法也能够得到相关的信息,这取决于编制单独财务报表的目的。例如,可能只有特定方需要单独财务报表以确定来自子公司的股利收入。
11.作为2007年开始的年度改进项目的一部分,理事会确认了一项与《国际财务报告准则第5号——持有待售的非流动资产和终止经营》明显不一致之处。如果适用《国际会计准则第39号》的投资根据《国际财务报告准则第5号》的要求分类为持有待售,该不一致与母公司在其单独财务报表的会计处理相关。第10段要求编制单独财务报表的主体对于分类为持有待售的投资(或者包含在分类为持有待售的处置组中)按照《国际财务报告准则第5号》进行会计处理,如果该投资以成本法核算。然而,主体按照《国际会计准则第39号》进行会计处理的金融资产被排除在《国际财务报告准则第5号》的计量要求之外。
……

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