ifrs10国际财务报告准则10号

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1、IFRS10InternationalFinancialReportingStandard10ConsolidatedFinancialStatementsInApril2001theInternationalAccountingStandardsBoard(IASB)adoptedIAS27ConsolidatedFinancialStatementsandAccountingforInvestmentsinSubsidiaries,whichhadoriginallybeenissuedbytheInternationalAccountingStandardsCommitteeinAp

2、ril1989.IAS27replacedmostofIAS3ConsolidatedFinancialStatements(issuedinJune1976).InDecember2003,theIASBamendedandrenamedIAS27withanewtitle—ConsolidatedandSeparateFinancialStatements.TheamendedIAS27alsoincorporatedtheguidancecontainedintworelatedInterpretations(SIC-12Consolidation-SpecialPurposeEnt

3、itiesandSIC-33ConsolidationandEquityMethod—PotentialVotingRightsandAllocationofOwnershipInterests).InJune2008,theIASBamendedIAS27.Thisamendment,whichrelatedtoaccountingfornon-controllinginterestsandthelossofcontrolofsubsidiaries,wasdoneinconjunctionwithamendmentstoIFRS3BusinessCombinations.InMay20

4、11theIASBissuedIFRS10ConsolidatedFinancialStatementstoreplaceIAS27.IFRS12DisclosureofInterestsinOtherEntities,alsoissuedinMay2011,replacedthedisclosurerequirementsinIAS27.IFRS10incorporatestheguidancecontainedintworelatedInterpretations(SIC-12Consolidation-SpecialPurposeEntitiesandSIC-33Consolidat

5、ion).InJune2012,IFRS10wasamendedbyConsolidatedFinancialStatements,JointArrangementsandDisclosureofInterestsinOtherEntities:TransitionGuidance(AmendmentstoIFRS10,IFRS11andIFRS12).TheseamendmentsclarifiedthetransitionguidanceinIFRS10.Furthermore,theseamendmentsprovidedadditionaltransitionreliefinIFR

6、S10,limitingtherequirementtopresentadjustedcomparativeinformationtoonlytheannualperiodimmediatelyprecedingthefirstannualperiodforwhichIFRS10isapplied.InOctober2012IFRS10wasamendedbyInvestmentEntities(AmendmentstoIFRS10,IFRS12andIAS27),whichdefinedaninvestmententityandintroducedanexceptiontoconsoli

7、datingparticularsubsidiariesforinvestmententities.ItalsointroducedtherequirementthataninvestmententitymeasuresthosesubsidiariesatfairvaluethroughprofitorlossinaccordancewithIFRS9FinancialInstrumentsinitsconsolida