国际财务报告准则2014年财务报表范例

InternationalGAAPHoldingsLimitedModelfinancialstatementsfortheyearended31December2014KeycontactsGlobalIFRSLeaderVeronicaPooleifrsglobalofficeuk@deloitte.co.ukIFRScentresofexcellenceAmericasCanadaLATCOUnitedStatesAsia‑PacificAustraliaChinaJapanSingaporeEurope‑AfricaBelgiumDenmarkFranceGermanyItalyLuxembourgNetherlandsRussiaSouthAfricaSpainUnitedKingdomKarenHigginsFermindelValleRobertUhlAnnaCrawfordStephenTaylorShinyaIwasakiShariqBarmakyThomasCarlierJanPeterLarsenLaurenceRivatAndreasBarckowMassimilianoSempriniEddyTermatenRalphTerHoevenMichaelRaikhmanNitaRanchodCleberCustodioElizabethChrispinifrs@deloitte.caifrs‑LATCO@deloitte.comiasplus‑us@deloitte.comifrs@deloitte.com.auifrs@deloitte.com.cnifrs@tohmatsu.co.jpifrs‑sg@deloitte.comifrs‑belgium@deloitte.comifrs@deloitte.dkifrs@deloitte.frifrs@deloitte.deifrs‑it@deloitte.itifrs@deloitte.luifrs@deloitte.nlifrs@deloitte.ruifrs@deloitte.co.zaifrs@deloitte.esdeloitteifrs@deloitte.co.ukAcknowledgementThesemodelfinancialstatementshavebeenpreparedbytheIFRSCentreofExcellenceinHongKong,DeloitteChina,withspecialthankstoCandyFong(teamleader)andCeciliaKwei.Deloitte’swww.iasplus.comwebsiteprovidescomprehensiveinformationaboutinternationalfinancialreportingingeneralandIASBactivitiesinparticular.Uniquefeaturesinclude:•dailynewsaboutfinancialreportingglobally.•summariesofallStandards,Interpretationsandproposals.•manyIFRS-relatedpublicationsavailablefordownload.•modelIFRSfinancialstatementsandchecklists.•anelectroniclibraryofseveralhundredIFRSresources.•allDeloitteToucheTohmatsuLimitedcommentletterstotheIASB.•linkstoseveralhundredinternationalaccountingwebsites.•e-learningmodulesforeachIASandIFRS–atnocharge.•informationaboutadoptionsofIFRSsaroundtheworld.•updatesondevelopmentsinnationalaccountingstandards.ContentsSection1–NewandrevisedIFRSsfor2014annualfinancialstatementsandbeyondSection2–ModelfinancialstatementsofInternationalGAAPHoldingsLimitedfortheyearended31December2014Page3112Section1–NewandrevisedIFRSsfor2014annualfinancialstatementsandbeyondThissectionprovidesyouwithahighlevelsummaryofthenewandrevisedIFRSsthatareeffectivefor2014andbeyond.Specifically,thissectioncoversthefollowing:•AnoverviewoftheamendmentstoIFRSsandofthenewInterpretationthataremandatorilyeffectivefortheyearending31December2014;and•AnoverviewofnewandrevisedIFRSsthatarenotyetmandatorilyeffective(butallowearlyapplication)fortheyearending31December2014.Forthispurpose,thediscussionbelowreflectsIFRSsissuedonorbefore31July2014.Whenentitiespreparefinancialstatementsfortheyearending31December2014,theyshouldalsoconsideranddisclosethepotentialimpactoftheapplicationofanynewandrevisedIFRSsissuedbytheIASBafter31July2014butbeforethefinancialstatementsareauthorisedforissue.Section1A:AmendmentstoIFRSsandthenewInterpretationthataremandatorilyeffectivefortheyearending31December2014Afterthemandatoryadoptionofvariouscomplexstandardsin2013,2014isarelativelyquieteryearinwhichanumberofamendmentstoIFRSsandanewInterpretationhavebecomemandatorilyeffective.AlloftheseamendmentstoIFRSsandthenewInterpretationgenerallyrequirefullretrospectiveapplication(i.e.comparativeamountshavetoberestated),withsomeamendmentsprovidingspecifictransitionalprovisions.BelowisalistoftheamendmentstoIFRSsandthenewInterpretationthataremandatorilyeffectiveforaccountingperiodsthatbeginonorafter1January2014.•AmendmentstoIFRS10,IFRS12andIAS27InvestmentEntities;•AmendmentstoIAS32OffsettingFinancialAssetsandFinancialLiabilities;•AmendmentstoIAS36RecoverableAmountDisclosuresforNon-FinancialAssets;•AmendmentstoIAS39NovationofDerivativesandContinuationofHedgeAccounting;and•IFRIC21Levies.AmendmentstoIFRS10,IFRS12andIAS27InvestmentEntitiesTheamendmentstoIFRS10defineaninvestmententityandintroduceanexceptionfromtherequirementtoconsolidatesubsidiariesforaninvestmententity.Intermsoftheexception,aninvestmententityisrequiredtomeasureitsinterestsinsubsidiariesatfairvaluethroughprofitorloss.Theexceptiondoesnotapplytosubsidiariesofinvestmententitiesthatprovideservicesthatrelatetotheinvestmententity’sinvestmentactivities.Toqualifyasaninvestmententity,certaincriteriahavetobemet.Specifically,anentityisaninvestmententitywhenit:•obtainsfundsfromoneormoreinvestorsforthepurposeofprovidingthemwithinvestmentmanagementservices;•commitstoitsinvestor(s)thatitsbusinesspurposeistoinvestfundssolelyforreturnsfromcapitalappreciation,investmentincome,orboth;and•measuresandevaluatesperformanceofsubstantiallyallofitsinvestmentsonafairvaluebasis.ConsequentialamendmentstoIFRS12andIAS27havebeenmadetointroducenewdisclosurerequirementsforinvestmententities.Ingeneral,theamendmentsrequireretrospectiveapplication,withspecifictransitionalprovisions.AmendmentstoIAS32OffsettingFinancialAssetsandFinancialLiabilitiesTheamendmentstoIAS32clarifytherequirementsrelatingtotheoffsetoffinancialassetsandfinancialliabilities.Specifically,theamendmentsclarifythemeaningof‘currentlyhasalegallyenforceablerightofset-off’and‘simultaneousrealisationandsettlement’.Theamendmentsrequireretrospectiveapplication.InternationalGAAPHoldingsLimited20143