- 1、本文档共13页,可阅读全部内容。
- 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
IFRIC05BV2009汇
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
文档评论(0)