IFRIC05BV2009汇.doc

IFRIC Interpretation 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in December 2004. The Basis for Conclusions was amended to reflect the revision of IAS 1 Presentation of Financial Statements in September 2007. Contents paragraphs IFRIC Interpretation 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds References Background 1–3 Scope 4–5 Issues 6 Consensus 7–13 Accounting for an interest in a fund 7–9 Accounting for obligations to make additional contributions 10 Disclosure 11–13 Effective date 14 Transition 15 Appendix Amendment to IAS 39 Financial Instruments: Recognition and Measurement Basis for Conclusions IFRIC Interpretation 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds (IFRIC 5) is set out in paragraphs 1–15 and the Appendix. IFRIC 5 is accompanied by a Basis for Conclusions. The scope and authority of Interpretations are set out in paragraphs 2 and 7–17 of the Preface to International Financial Reporting Standards. IFRIC Interpretation 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds References ? IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors ? IAS 27 Consolidated and Separate Financial Statements ? IAS 28 Investments in Associates ? IAS 31 Interests in Joint Ventures ? IAS 37 Provisions, Contingent Liabilities and Contingent Assets ? IAS 39 Financial Instruments: Recognition and Measurement (as revised in 2003) ? SIC12 Consolidation—Special Purpose Entities (as re