635060525509504170_ifrs_practical_guide_investment_jun2013

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1、ContentsAtaglance4Keyfeaturesoftheguidance4Investmententities:Exceptiontoconsolidation8Background8Definition10Determiningwhetheranentityisaninvestmententity10Businesspurpose12Fairvaluemeasurement30Typicalcharacteristicsofaninvestmententity30Morethanoneinvestment30Morethanon

2、einvestor36Unrelatedinvestors40Ownershipinterests42Separatefinancialstatements44Reassessmentofinvestmententitystatus44Accountingforachangeinstatus–Becomingorceasingtobeaninvestmententity46Disclosure48Dateofapplicationandtransitionrequirements50AppendixA542PwC–Practicalguide

3、toIFRS10–Investmententities:Exceptiontoconsolidation目录概览5本指引的主要特征5投资主体：合并豁免9背景9定义11决定一个主体是否为投资主体11业务目的13公允价值计量31一个投资主体的典型特征31多项投资31多个投资方37非关联方的投资方41所有者权益43单独财务报表45投资主体地位的重估45地位变化时的会计处理—成为或终止成为一个投资主体47披露49适用日期和过渡要求51附录A55PwC–PracticalguidetoIFRS10–Investmententities:Exceptio

4、ntoconsolidation普华永道—国际财务报告准则第10号实务指南—投资主体：合并豁免3AtaglanceManyfundsandsimilarentitieswillbe•holdingmorethanoneinvestment;exemptedfromconsolidatingcontrolled•havingmorethanoneinvestor;investeesunderamendmentstoIFRS10,•havinginvestorsthatarenotyourentity’s‘Consolidatedfinancia

5、lstatements’.Thisisarelatedparties;andresultoftheIASBissuingamendmentstoIFRS10,IFRS12,‘Disclosureofinterestsin•havingownershipinterestsintheformofotherentities’andIAS27,‘Separatefinancialequityorsimilarinterests.statements’,on31October2012.TheseTheabsenceofoneormoreofthesea

6、mendmentswillparticularlybenefitfunds,characteristicsdoesnotpreventyourentityasthosethatqualifywillbeabletofairvaluefromqualifyingasaninvestmententitybutcontrolledinvestments,ratherthanhavingtoyouwillneedtodeterminewhyitisanconsolidatethem.investmententityeventhoughitdoesno

7、tmeetatleastoneofthetypicalcharacteristics;Theguidanceappliestoan‘investmententity’.andyouwillneedtogivedisclosures.TheamendmenttoIFRS10definesaninvestmententityandintroducesanexceptionYourentitywillnotbedisqualifiedfrombeingtoconsolidation.TheamendmentstoIFRS12aninvestment

8、entitywhereitalsocarriesoutintroducedisclosuresthataninvestmentanyofthefollowingac