【正文】 (a) profit or loss for the period attributable to: ? (i) noncontrolling interests, and ? (ii) owners of the parent. ? (b) total prehensive ine for the period attributable to: ? (i) noncontrolling interests, and ? (ii) owners of the parent. Information to be presented in the statement of prehensive ine or in the notes ? When items of ine or expense are material, an entity shall disclose their nature and amount separately. ? Circumstances that would give rise to the separate disclosure of items of ine and expense include: ? (a) writedowns of inventories to realisable value or of property, plant and equipment to recoverable amount, as well as reversals of such writedowns。 ? (b) restructurings of the activities of an entity and reversals of any provisions for the costs of restructuring。 ? (c) disposals of items of property, plant and equipment。 ? (d) disposals of investments。 ? (e) discontinued operations。 ? (f) litigation settlements。 and ? (g) other reversals of provisions. ? share of the profit or loss of associates and joint ventures accounted for using the equity method ? 使用權(quán)益法核算的聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的利潤(rùn)或虧損份額 ? writedowns of inventories to realisable value ? 按可變現(xiàn)凈值計(jì)量存貨而計(jì)提的存貨跌價(jià)準(zhǔn)備 ? writedowns of property, plant and equipment to recoverable amount ? 按可收回價(jià)值計(jì)量不動(dòng)產(chǎn)、廠房和設(shè)備而計(jì)提的固定資產(chǎn)減值準(zhǔn)備。 ? impairment of property, plant and equipment ? 不動(dòng)產(chǎn)、廠房和設(shè)備減值損失 ? reversals of writedowns ? 計(jì)提的減值準(zhǔn)備的轉(zhuǎn)回 ? disposals of items of property, plant and equipment ? 不動(dòng)產(chǎn)、廠房、設(shè)備的處置 ? discontinued operations ? 終止經(jīng)營(yíng) ? prehensive ine ? 綜合收益 ? noncontrolling interests ? 少數(shù)股東權(quán)益 ? owners of the parent ? 母公司所有者 Classification of Expense Items ? An entity shall present an analysis of expenses recognised in profit or loss using a classification based on either their nature or their function within the entity, whichever provides information that is reliable and more relevant. ? Expenses are subclassified to highlight ponents of financial performance that may differ in terms of frequency, potential for gain or loss and predictability. ? This analysis is provided in one of two forms. ? nature of expenses 費(fèi)用的特征 ? function of expenses 費(fèi)用的功能 ? depreciation 折舊，貶值 ? amortisation expense 攤銷費(fèi)用 ? purchases of materials 材料采購(gòu) ? transport costs 運(yùn)輸費(fèi)用 ? employee benefits 雇員福利 ? advertising costs 廣告費(fèi)用 ? carrying amount = cost – accumulated depreciation – accumulated impairment The nature of expenses ? The first form of analysis is the ‘nature of expense’ method. An entity aggregates expenses within profit or loss according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and does not reallocate them among functions within the entity. ? This method may be simple to apply because no allocations of expenses to functional classifications are necessary. An example of a classification using the nature of expense ? Revenue X ? Other ine X ? Changes in inventories of finished goods and work in progress X ? Raw materials and consumables used X ? Employee benefits expense X ? Depreciation and amortisation expense X ? Other expenses X ? Total expenses (X) ? Profit before tax X ? == Classification of expenses by function ? The second form of analysis is the ‘function of expense’ or ‘cost of sales’ method and classifies expenses according to their function as part of cost of sales or, for example, the costs of distribution or administrative activities. ? At a minimum, an entity discloses its cost of sales under this method separately from other expenses. ? An entity classifying expenses by function shall disclose additional information on the nature of expenses, including depreciation and amortisation expense and employee benefits expense. Example of Expense Functions ? Revenue X ? Cost of sales (X) ? Gross profit X ? Other ine X ? Distribution costs (X) ? Administrative expenses (X) ? Other expenses (X) ? Profit before tax X ? === Statement of financial position ? Information to be presented in the statement of financial position ? As a minimum, the statement of financial position shall include line items that present the following amounts: ? (a) property, plant and equipment。 ? (b) investment property。 投資性房地產(chǎn) ? (c) intangible assets。 無形資產(chǎn) ? (d) financial assets (excluding amounts shown under (e), (h) and (i))。 金融資產(chǎn) ? (e) investments accounted for using the equity method。 ? 使用權(quán)益法核算的（長(zhǎng)期股權(quán)）投資 ? (f) biological assets。 生物資產(chǎn) ? (g) inventories。 存貨 ? (h) trade and other receivables。 應(yīng)收賬款和其他應(yīng)收款 ? (i) cash and cash equivalents。 現(xiàn)金和現(xiàn)金等價(jià)物 ? (j) the total of assets classified as held for sale and assets included in disposal groups classified as held for sale in accordance with IFRS 5 Noncurrent Assets Held for Sale and Discontinued Operations。 ? 歸類為可供出售資產(chǎn)，和按照 《 IFRS 5—持有以供出