普华永教材道国际财务报告准则实务指南.pdfVIP

Pracical guide to IFRS Joint arrangements: a new approach to an age-old business issue 国际财务报告准则 实务指南 合营安排：处理一项由来已久的 业务问题的新方法 January 2013 2013年1月 English with Chinese Translation 中英文对照表 Practical guide to IFRS Joint arrangements: a new approach to an age-old business issue January 2013 At a glance Key business impacts • The IASB released IFRS 11, ‘Joint Management should evaluate the At a glance 2 arrangements’, on 12 May 2011, new requirements, as they may have a introducing an overhaul of the existing significant impact on how an entity can Key business 2 accounting for joint arrangements. present its income statement and impacts balance sheet. • The principles-based approach seeks to Key provisions 4 provide investors with greater clarity PwC observation: Leverage, capital about an entity’s involvement in joint Types of 14 arrangements by requiring the entity ratios, covenants and financing joint to recognise the contractual rights agreements may be affected as a result of arrangements and obligations arising from the joint changes to the balance sheet, particularly arrangement in which it participates. when moving from equity accounting