ifrs10国际财务报告准则10号

InternationalFinancialReportingStandard10ConsolidatedFinancialStatementsInApril2001theInternationalAccountingStandardsBoard(IASB)adoptedIAS27ConsolidatedFinancialStatementsandAccountingforInvestmentsinSubsidiaries,whichhadoriginallybeenissuedbytheInternationalAccountingStandardsCommitteeinApril1989.IAS27replacedmostofIAS3ConsolidatedFinancialStatements(issuedinJune1976).InDecember2003,theIASBamendedandrenamedIAS27withanewtitle—ConsolidatedandSeparateFinancialStatements.TheamendedIAS27alsoincorporatedtheguidancecontainedintworelatedInterpretations(SIC-12Consolidation-SpecialPurposeEntitiesandSIC-33ConsolidationandEquityMethod—PotentialVotingRightsandAllocationofOwnershipInterests).InJune2008,theIASBamendedIAS27.Thisamendment,whichrelatedtoaccountingfornon-controllinginterestsandthelossofcontrolofsubsidiaries,wasdoneinconjunctionwithamendmentstoIFRS3BusinessCombinations.InMay2011theIASBissuedIFRS10ConsolidatedFinancialStatementstoreplaceIAS27.IFRS12DisclosureofInterestsinOtherEntities,alsoissuedinMay2011,replacedthedisclosurerequirementsinIAS27.IFRS10incorporatestheguidancecontainedintworelatedInterpretations(SIC-12Consolidation-SpecialPurposeEntitiesandSIC-33Consolidation).InJune2012,IFRS10wasamendedbyConsolidatedFinancialStatements,JointArrangementsandDisclosureofInterestsinOtherEntities:TransitionGuidance(AmendmentstoIFRS10,IFRS11andIFRS12).TheseamendmentsclarifiedthetransitionguidanceinIFRS10.Furthermore,theseamendmentsprovidedadditionaltransitionreliefinIFRS10,limitingtherequirementtopresentadjustedcomparativeinformationtoonlytheannualperiodimmediatelyprecedingthefirstannualperiodforwhichIFRS10isapplied.InOctober2012IFRS10wasamendedbyInvestmentEntities(AmendmentstoIFRS10,IFRS12andIAS27),whichdefinedaninvestmententityandintroducedanexceptiontoconsolidatingparticularsubsidiariesforinvestmententities.ItalsointroducedtherequirementthataninvestmententitymeasuresthosesubsidiariesatfairvaluethroughprofitorlossinaccordancewithIFRS9FinancialInstrumentsinitsconsolidatedandseparatefinancialstatements.Inaddition,theamendmentsintroducednewdisclosurerequirementsforinvestmententitiesinIFRS12andIAS27.OtherIFRSshavemademinorconsequentialamendmentstoIFRS10,includingIAS19EmployeeBenefits(issuedJune2011).IFRS10IFRSFoundationA419CONTENTSfromparagraphINTRODUCTIONIN1INTERNATIONALFINANCIALREPORTINGSTANDARD10CONSOLIDATEDFINANCIALSTATEMENTSOBJECTIVE1Meetingtheobjective2SCOPE4CONTROL5Power10Returns15Linkbetweenpowerandreturns17ACCOUNTINGREQUIREMENTS19Non-controllinginterests22Lossofcontrol25DETERMININGWHETHERANENTITYISANINVESTMENTENTITY27INVESTMENTENTITIES:EXCEPTIONTOCONSOLIDATION31APPENDICESADefinedtermsBApplicationguidanceAssessingcontrolB2PurposeanddesignofaninvesteeB5PowerB9Exposure,orrights,tovariablereturnsfromaninvesteeB55LinkbetweenpowerandreturnsB58RelationshipwithotherpartiesB73ControlofspecifiedassetsB76ContinuousassessmentB80DeterminingwhetheranentityisaninvestmententityB85ABusinesspurposeB85BFairValueMeasurementB85KTypicalcharacteristicsofaninvestmententityB85NAccountingrequirementsB86ConsolidationproceduresB86UniformaccountingpoliciesB87MeasurementB88PotentialvotingrightsB89ReportingdateB92LossofcontrolB97AccountingforachangeininvestmententitystatusB100CEffectivedateandtransitionDAmendmentstootherIFRSsIFRS10IFRSFoundationA420FORTHEACCOMPANYINGDOCUMENTSLISTEDBELOW,SEEPARTBOFTHISEDITIONAPPROVALBYTHEBOARDOFIFRS10ISSUEDINMAY2011APPROVALBYTHEBOARDOFCONSOLIDATEDFINANCIALSTATEMENTS,JOINTARRANGEMENTSANDDISCLOSUREOFINTERESTSINOTHERENTITIES:TRANSITIONGUIDANCE(AMENDMENTSTOIFRS10,IFRS11ANDIFRS12)ISSUEDINJUNE2012APPROVALBYTHEBOARDOFINVESTMENTENTITIES(AMENDMENTSTOIFRS10,IFRS12ANDIAS27)ISSUEDINOCTOBER2012BASISFORCONCLUSIONSAPPENDIXPreviousBoardapprovalsanddissentingopinionsAPPENDIXAmendmentstotheBasisforConclusionsonotherIFRSsAMENDMENTSTOTHEGUIDANCEONOTHERIFRSsILLUSTRATIVEEXAMPLESIFRS10IFRSFoundationA421InternationalFinancialReportingStandard10ConsolidatedFinancialStatements(IFRS10)issetoutinparagraphs1–33andAppendicesA–D.Alltheparagraphshaveequalauthority.Paragraphsinboldtypestatethemainprinciples.TermsdefinedinAppendixAareinitalicsthefirsttimetheyappearintheStandard.DefinitionsofothertermsaregivenintheGlossaryforInternationalFinancialReportingStandards.IFRS10shouldbereadinthecontextofitsobjectiveandtheBasisforConclusions,thePrefacetoInternationalFinancialReportingStandardsandtheConceptualFrameworkforFinancialReporting.IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.IFRS10IFRSFoundationA422IntroductionIN1IFRS10ConsolidatedFinancialStatementsestablishesprinciplesforthepresentationandpreparationofconsolidatedfinancialstatementswhenanentitycontrolsoneormoreotherentities.IN2TheIFRSsupersedesIAS27ConsolidatedandSeparateFinancialStatementsandSIC-12Consolidation—SpecialPurposeEntitiesandiseffectiveforannualperiodsbeginningonorafter1January2013.Earlierapplicationispermitted.ReasonsforissuingtheIFRSIN3TheBoardaddedaprojectonconsolidationto