国际会计准则ias_27英文版

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1、ias27.fmPage1215Friday,January27,20064:48PMIAS27InternationalAccountingStandard27ConsolidatedandSeparateFinancialStatementsThisversionincludesamendmentsresultingfromnewandamendedIFRSsissuedupto31December2005.©IASCF1215ias27.fmPage1216Friday,January27,20064:48PMIAS2

2、7CONTENTSparagraphsINTRODUCTIONIN1–IN14INTERNATIONALACCOUNTINGSTANDARD27CONSOLIDATEDANDSEPARATEFINANCIALSTATEMENTSSCOPE1–3DEFINITIONS4–8PRESENTATIONOFCONSOLIDATEDFINANCIALSTATEMENTS9–11SCOPEOFCONSOLIDATEDFINANCIALSTATEMENTS12–21CONSOLIDATIONPROCEDURES22–36ACCOUNTIN

3、GFORINVESTMENTSINSUBSIDIARIES,JOINTLYCONTROLLEDENTITIESANDASSOCIATESINSEPARATEFINANCIALSTATEMENTS37–39DISCLOSURE40–42EFFECTIVEDATE43WITHDRAWALOFOTHERPRONOUNCEMENTS44–45APPENDIXAmendmentstootherpronouncementsAPPROVALOFIAS27BYTHEBOARDBASISFORCONCLUSIONSDISSENTINGOPIN

4、IONIMPLEMENTATIONGUIDANCE1216©IASCFias27.fmPage1217Friday,January27,20064:48PMIAS27InternationalAccountingStandard27ConsolidatedandSeparateFinancialStatements(IAS27)issetoutinparagraphs1–45andtheAppendix.AlltheparagraphshaveequalauthoritybutretaintheIASCformatofthe

5、StandardwhenitwasadoptedbytheIASB.IAS27shouldbereadinthecontextoftheBasisforConclusions,thePrefacetoInternationalFinancialReportingStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.IAS8AccountingPolicies,ChangesinAccountingEstimatesandEr

6、rorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.©IASCF1217ias27.fmPage1218Friday,January27,20064:48PMIAS27IntroductionIN1InternationalAccountingStandard27ConsolidatedandSeparateFinancialStatements(IAS27)replacesIAS27(revise

7、d2000)ConsolidatedFinancialStatementsandAccountingforInvestmentsinSubsidiariesandshouldbeappliedforannualperiodsbeginningonorafter1January2005.Earlierapplicationisencouraged.TheStandardalsoreplacesSIC-33ConsolidationandEquityMethod—PotentialVotingRightsandAllocatio

8、nofOwnershipInterests.ReasonsforrevisingIAS27IN2TheInternationalAccountingStandardsBoarddevelopedthisrevisedIAS27aspartofitsprojectonImprovements