2012年IFRS修订文件Consolidated-Financial-Statements--Joint-Arrangements-and-Disclosure of Interest.docVIP

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2012年IFRS修订文件Consolidated-Financial-Statements--Joint-Arrangements-and-Disclosure of Interest.doc

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2012年IFRS修订文件Consolidated-Financial-Statements--Joint-Arrangements-and-Disclosure of Interest

Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12) June 2012 Contents CONSOLIDATED FINANCIAL STATEMENTS, JOINT ARRANGEMENTS AND DISCLOSURE OF INTERESTS IN OTHER ENTITIES: TRANSITION GUIDANCE (AMENDMENTS TO IFRS 10, IFRS 11 AND IFRS 12) INTRODUCTION 4 APPROVAL BY THE BOARD 5 AMENDMENTS TO IFRS 10 CONSOLIDATED FINANCIAL STATEMENTS 6 AMENDMENTS TO IFRS 11 JOINT ARRANGEMENTS 16 AMENDMENTS TO IFRS 12 DISCLOSURE OF INTERESTS IN OTHER ENTITIES 23 Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12) is issued by the International Accounting Standards Board (IASB), 30 Cannon Street, London EC4M 6XH, United Kingdom. Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 Email: iasb@ Web: The IASB, the IFRS Foundation, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise. Copyright ? 2012 IFRS Foundation? ISBN: 978-1-907877-59-9 Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12) Introduction This document sets out amendments to IFRS 10 Consolidated Financial Statements (issued May 2011). These amendments result from proposals in the exposure draft ED/2011/7 Transition Guidance (Proposed amendments to IFRS 10) that was published in December 2011. The amendments clarify the Boards intention when first issuing the transition guidance in IFRS 10. The amendments explain that the date of initial application in IFRS 10 means the beginning of the annual reporting period in which IFRS 10 is applied for the first time. Consequently, an entity is not required to make adjustments