Haier 2010 Annual Report Download - page 91

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 89
2.3 ISSUED BUT NOT YET EFFECTIVE INTERNATIONAL
FINANCIAL REPORTING STANDARDS (Cont’d)
(a) IFRS 3 Business Combinations: Clarifies that the amendments
to IFRS 7, IAS 32 and IAS 39 that eliminate the exemption
for contingent consideration do not apply to contingent
consideration that arose from business combinations whose
acquisition dates precede the application of IFRS 3 (as revised
in 2008).
In addition, the amendments limit the measurement choice of
non-controlling interests at fair value or at the proportionate
share of the acquiree’s identifiable net assets to components of
non-controlling interests that are present ownership interests
and entitle their holders to a proportionate share of the entity’s
net assets in the event of liquidation. Other components of
non-controlling interests are measured at their acquisition
date fair value, unless another measurement basis is required
by another IFRS.
The amendments also added explicit guidance to clarify
the accounting treatment for non-replaced and voluntarily
replaced share-based payment awards.
(b) IAS 1 Presentation of Financial Statements: Clarifies that an
analysis of other comprehensive income for each component
of equity can be presented either in the statement of changes
in equity or in the notes to the financial statements.
(c) IAS 27 Consolidated and Separate Financial Statements:
Clarifies that the consequential amendments from IAS 27 (as
revised in 2008) made to IAS 21, IAS 28 and IAS 31 shall be
applied prospectively for annual periods beginning on or after
1 July 2009 or earlier if IAS 27 is applied earlier.
2.3 已頒佈但尚未生效之國際財務報
告準則 （續）
(a) 國際財務報告準則第3號 業務合併 ：闡明
國際財務報告準則第7號、國際會計準則
第32號及國際會計準則第39號之修訂所消
除對或然代價之豁免，並不適用於採用國
際財務報告準則第3號（於二零零八年經修
訂）前所進行之業務合併之或然代價。
此外，該等修訂將以公平值或被收購方可
識別資產淨值之比例權益之非控股權益計
量選擇，限制為屬現時擁有之非控股權益
成份，並賦予擁有人權利，於清盤時按比
例分佔實體之資產淨值。除非其他國際財
務報告準則規定須採用其他計量基準，非
控股權益之其他成份均以收購日期之公平
值計量。
該等修訂亦加入明文指引，以闡明尚未取
代及自願取代之以股權支付之交易獎勵之
會計處理方式。
(b) 國際會計準則第1號 財務報表之呈列 ：闡
明有關權益各成份之其他全面收益分析，
可於權益變動報表或財務報表附註呈列。
(c) 國際會計準則第27號 綜合及獨立財務報
表
：闡明國際會計準則第27號（於二零零
八年經修訂）對國際會計準則第21號、國
際會計準則第28號及國際會計準則第31號
所作出之後續修訂預期將於二零零九年七
月一日或以後開始之年度期間或開始應用
國際會計準則第27號時（兩者中以較早者
為準）應用。