【正文】 ? 歸類為可供出售資產(chǎn)，和按照 《 IFRS 5—持有以供出。 應收賬款和其他應收款 ? (i) cash and cash equivalents。 生物資產(chǎn) ? (g) inventories。 金融資產(chǎn) ? (e) investments accounted for using the equity method。 投資性房地產(chǎn) ? (c) intangible assets。 ? impairment of property, plant and equipment ? 不動產(chǎn)、廠房和設備減值損失 ? reversals of writedowns ? 計提的減值準備的轉(zhuǎn)回 ? disposals of items of property, plant and equipment ? 不動產(chǎn)、廠房、設備的處置 ? discontinued operations ? 終止經(jīng)營 ? 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 費用的特征 ? function of expenses 費用的功能 ? depreciation 折舊，貶值 ? amortisation expense 攤銷費用 ? purchases of materials 材料采購 ? transport costs 運輸費用 ? employee benefits 雇員福利 ? advertising costs 廣告費用 ? 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。 ? (f) litigation settlements。 ? (d) disposals of investments。 ? (b) restructurings of the activities of an entity and reversals of any provisions for the costs of restructuring。 ? (h) share of the other prehensive ine of associates and joint ventures accounted for using the equity method。 ? (f) profit or loss。 ? (d) tax expense。 ? (b) finance costs。 ? (e) notes, prising a summary of significant accounting policies and other explanatory information。 ? (c) a statement of changes in equity for the period。 for example, incidental activities such as the disposal of a longterm investment are unlikely to recur on a regular basis. Performance Measures from Ine Statement ? Distinguishing between items of ine and expense and bining them in different ways also permits several measures of entity performance to be displayed. ? These have differing degrees of inclusiveness. For example, the ine statement could display gross margin, profit or loss from ordinary activities before taxation, profit or loss from ordinary activities after taxation, and profit or loss. Measurement of the elements of financial statements ? Measurement is the process of determining the moary amounts at which the elements of the financial statements are to be recognised and carried in the balance sheet and ine statement. This involves the selection of the particular basis of measurement. ? (a) Historical cost（歷史成本） ? (b) Current cost（現(xiàn)時成本） ? (c) Realisable (settlement) value（變現(xiàn) /償付成本） ? (d) Present value（現(xiàn)值） Historical cost ? Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition. ? Liabilities are recorded at the amount