Haier 2010 Annual Report Download - page 87

31 December 2010
二零一零年十二月三十一日
NOTES TO FINANCIAL STATEMENTS
財務報表附註
HAIER ELECTRONICS GROUP CO., LTD 海爾電器集團有限公司
Annual Report 2010 二零一零年年報 85
2.2 CHANGES IN ACCOUNTING POLICY AND
DISCLOSURES (Cont’d)
The principal effects of adopting these new and revised IFRSs are
as follows:
(a) IFRS 3 (Revised) Business Combinations and IAS 27 (Revised)
Consolidated and Separate Financial Statements
IFRS 3 (Revised) introduces a number of changes in the
accounting for business combinations that affect the initial
measurement of non-controlling interests, the accounting
for transaction costs, the initial recognition and subsequent
measurement of a contingent consideration and business
combinations achieved in stages. These changes will impact
the amount of goodwill recognised, the reported results in
the period that an acquisition occurs, and future reported
results.
IAS 27 (Revised) requires that a change in the ownership
interest of a subsidiary without loss of control is accounted for
as an equity transaction. Therefore, such a change will have
no impact on goodwill, nor will it give rise to a gain or loss.
Furthermore, the revised standard changes the accounting for
losses incurred by the subsidiary as well as the loss of control of
a subsidiary. Consequential amendments were made to various
standards, including, but not limited to IAS 7 Statement of
Cash Flows, IAS 12 Income Taxes, IAS 21 The Effects of
Changes in Foreign Exchange Rates, IAS 28 Investments in
Associates and IAS 31 Interests in Joint Ventures.
The changes introduced by these revised standards are applied
prospectively and affect the accounting of acquisitions, loss of
control and transactions with non-controlling interests after
1 January 2010.
2.2 會計政策之變動及披露 （續）
採納此等新訂及經修訂國際財務報告準則之主
要影響載列如下：
(a) 國際財務報告準則第3號（經修訂） 業務合
併
及國際會計準則第27號（經修訂） 綜合財
務報表和單獨財務報表
國際財務報告準則第3號（經修訂）引入與
業務合併相關會計處理之變動，這會改變
對非控股權益之最初計量、交易成本之會
計處理、或然代價之最初確認及其後計
量，及業務合併達成階段。這些變動將對
已確認商譽之金額、收購發生期間所報告
業績及未來所報告之業績產生影響。
國際會計準則第27號（經修訂）規定對附屬
公司所有權權益之變動但並未喪失其控制
權時，應以股權交易入賬。因此，該等變
動將不會對商譽構成影響，亦不會產生收
益或虧損。此外，經修訂準則改變對附屬
公司所產生之虧損以及喪失附屬公司控制
權之會計處理。對各項準則以後續修訂，
包括但不限於，國際會計準則第7號 現金
流量表
、國際會計準則第12號 所得稅 、國
際會計準則第21號 匯率變動之影響 、國際
會計準則第28號於 聯營公司之投資 及國際
會計準則第31號 於合營企業之權益 。
該經修訂準則中所引入之變動會由二零一
零年一月一日起應用於進行之收購、喪失
控制權及與非控股權益交易之會計處理並
會造成影響。