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香港企业会计准则第 27 条 (HKAS 27 Rev)

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38–40 41–43 44–45C 46
APPENDICES: A B C Amendments to other HKFRSs Amendments resulting from other HKFRSs Comparison with International Accounting Standards
SCOPE DEFINITIONS PRESENTATION OF CONSOLIDATED FINANCIAL STATEMENTS SCOPE OF CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION PROCEDURES LOSS OF CONTROL ACCOUNTING FOR INVESTMENTS IN SUBSIDIARIES, JOINTLY CONTROLLED ENTITIES AND ASSOCIATES IN SEPARATE FINANCIAL STATEMENTS DISCLOSURE EFFECTIVE DATE AND TRANSITION WITHDRAWAL OF HKAS 27 (issued 2004) 1–3 4–8 9–11 12–17 18–31 32–37
© Copyright
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HKAS 27 (revised October 2008)
HKAS 27 (REVISED) CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS
Introduction Reasons for revising HKAS 27
IN1 The objective of Hong Kong Institute of Certified Public Accountants (HKICPA) revising HKAS 27 is to maintain international convergence arising from the revision of IAS 27 Consolidated and Separate Financial Statements by the International Accounting Standards Board (IASB). The HKICPA supported the reasons for revising IAS 27 of the IASB. The IASB revised IAS 27 Consolidated and Separate Financial Statements (IAS 27) in 2003 as part of its project on Improvements to International Accounting Standards. The IASB’s main objective was to reduce alternatives in accounting for subsidiaries in consolidated financial statements and in accounting for investments in the separate financial statements of a parent, venturer or investor. The IASB did not reconsider the fundamental approach to consolidation of subsidiaries contained in IAS 27. IN2 In 2008 the Standard was amended as part of the second phase of the business combinations project. That phase of the project was undertaken jointly with the US Financial Accounting Standards Board (FASB). The amendments related, primarily, to accounting for non-controlling interests and the loss of control of a subsidiary. The IASB and FASB concluded the second phase of the project by the IASB issuing the amended IAS 27 and the FASB issuing FASB Statement No. 160 Noncontrolling Interests in Consolidated Financial Statements, along with, respectively, a revised IFRS 3 Business Combinations and FASB Statement No. 141 (revised 2007) Business Combinations. The amended Standard must be applied for annual periods beginning on or after 1 July 2009. Earlier application is permitted. However, an entity must not apply the amendments for annual periods beginning before 1 July 2009 unless it also applies HKFRS 3 (as revised in 2008).
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HKAS 27 (REVISED) CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS
CONTENTS
paragraphs INTRODUCTION IN1-IN11
HONG KONG ACCOUNTING STANDARD 27 CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS
BASIS FOR CONCLUSIONS APPENDICES A B Amendments to the Basis for Conclusions on other HKFRSs Amendments resulting from other Basis for Conclusions
DISSENTING OPINIONS IMPLEMENTATION GUIDANCE APPENDICESX A Amendments to guidance on other HKFRSs B Amendments to guidance from other HKFRSs
HKAS 27 (REVISED) CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS
COPYRIGHT © Copyright 2008 Hong Kong Institute of Certified Public Accountants This Hong Kong Financial Reporting Standard contains International Accounting Standards Committee Foundation copyright material. Reproduction within Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and inquiries concerning reproduction and rights for commercial purposes within Hong Kong should be addressed to the Director, Operation and Finance, Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. All rights in this material outside of Hong Kong are reserved by International Accounting Standards Committee Foundation. Reproduction of Hong Kong Financial Reporting Standards outside of Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use only. Further information and requests for authorisation to reproduce for commercial purposes outside Hong Kong should be addressed to the International Accounting Standards Committee Foundation at .
TABLE OF CONCORDANCE
© Copyright
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HKAS 27 (revised December 2008July 2010)
HKAS 27 (REVISED) CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS

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《企业会计准则-基本准则》全文

《企业会计准则-基本准则》全文

《企业会计准则-基本准则》全文为了规范企业会计确认、计量和行为，制定了《企业会计准则基本准则》，下面是准则的详细内容，欢迎大家阅读。

《企业会计准则基本准则》全文(2006年2月15日财政部令第33号公布，自2007年1月1日起施行。

2014年7月23日根据《财政部关于修改企业会计准则基本准则的》修改)第一章总则第一条为了规范企业会计确认、计量和报告行为，保证会计信息质量，根据《中华人民共和国会计法》和其他有关法律、行政法规，制定本准则。

第二条本准则适用于在中华人民共和国境内设立的企业(包括公司，下同)。

第三条企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。

第四条企业应当编制财务会计报告(又称财务报告，下同)。

财务会计报告的目标是向财务会计报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息，反映企业管理层受托责任履行情况，有助于财务会计报告使用者作出经济决策。

财务会计报告使用者包括投资者、债权人、政府及其有关部门和社会公众等。

第五条企业应当对其本身发生的交易或者事项进行会计确认、计量和报告。

第六条企业会计确认、计量和报告应当以持续经营为前提。

第七条企业应当划分会计期间，分期结算账目和编制财务会计报告。

会计期间分为年度和中期。

中期是指短于一个完整的会计年度的报告期间。

第八条企业会计应当以货币计量。

第九条企业应当以权责发生制为基础进行会计确认、计量和报告。

第十条企业应当按照交易或者事项的经济特征确定会计要素。

会计要素包括资产、负债、所有者权益、收入、费用和利润。

第十一条企业应当采用借贷记账法记账。

第二章会计信息质量要求第十二条企业应当以实际发生的交易或者事项为依据进行会计确认、计量和报告，如实反映符合确认和计量要求的各项会计要素及其他相关信息，保证会计信息真实可靠、内容完整。

第十三条企业提供的会计信息应当与财务会计报告使用者的经济决策需要相关，有助于财务会计报告使用者对企业过去、现在或者未来的情况作出评价或者预测。

企业会计准则第27号

企业会计准则第27号

《企业会计准则第27号——石油天然气开采》应用指南2006-10-30一、矿区的划分矿区，是指企业进行油气开采活动所划分的区域或独立的开发单元。

矿区的划分是计提油气资产折耗、进行减值测试等的基础。

矿区的划分应当遵循以下原则：（一）一个油气藏可作为一个矿区；（二）若干相临且地质构造或储层条件相同或相近的油气藏可作为一个矿区；（三）一个独立集输计量系统为一个矿区；（四）一个大的油气藏分为几个独立集输系统并分别进行计量的，可分为几个矿区；（五）采用重大新型采油技术并实行工业化推广的区域可作为一个矿区；（六）在同一地理区域内不得将分属不同国家的作业区划分在同一个矿区或矿区组内。

二、钻井勘探支出的处理采用成果法根据本准则第十三、十四和十五条规定，对于钻井勘探支出的资本化应当采用成果法，即只有发现了探明经济可采储量的钻井勘探支出才能资本化，结转为井及相关设施成本，否则计入当期损益。

三、油气资产及其折耗（一）油气资产，是指油气开采企业所拥有或控制的井及相关设施和矿区权益。

油气资产属于递耗资产。

递耗资产是指通过开采、采伐、利用而逐渐耗竭，以致无法恢复或难以恢复、更新或按原样重置的自然资源，如矿藏等。

开采油气所必需的辅助设备和设施（如房屋、机器等），作为一般固定资产管理，适用《企业会计准则第4号——固定资产》。

（二）油气资产的折耗，是指油气资产随着当期开发进展而逐渐转移到所开采产品（油气）成本中的价值。

本准则第六条和第二十一条规定，企业应当采用产量法或年限平均法对油气资产计提折耗。

1.产量法，又称单位产量法。

该方法是以单位产量为基础对探明矿区权益的取得成本和井及相关设施成本计提折耗。

采用该方法对油气资产计提折耗时，矿区权益应以探明经济可采储量为基础，井及相关设施以探明已开发经济可采储量为基础。

2.年限平均法，又称直线法。

该方法将油气资产成本均衡地分摊到各会计期间。

采用该方法计算的每期油气资产折耗金额相等。

企业采用的油气资产折耗方法，一经确定，不得随意变更。

香港会计准则-准则对比

香港会计准则-准则对比


IFRS 2
No
IFRS 3 Revised No
Insurance Contracts
IFRS 4
No
No
No
HKFRS 5
Non-current Assets Held for Sale and IFRS 5 Discontinued Operations Exploration for and Evaluation of Mineral Resources Financial Instruments: Disclosures Operating Segments Financial Instruments IFRS 6
HKAS No. Title IAS No.
Differences in Transitional Provisions
No
Differences in Other Textual Differences Effective Dates
No Minor textual differences – explanation of legal requirements which do not give rise to differences. No
6
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2011
HKAS No. Title IAS No.
Differences in Transitional Provisions
HKAS No. Title IAS No.
Differences in Transitional Provisions
香港会计准则应用指南

香港会计准则应用指南

`1MEMBERS' HANDBOOKCONTENTS OF VOLUME III(Updated to December 2012)Issue/ReviewdatePreface (Amended) Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance and Related Services Prouncements...................................................07/12Glossary (Clarified) Glossary of Terms Relating to Hong Kong Standards on Quality Control,Auditing, Review, Other Assurance and Related Services ....................................12/12 HONG KONG STANDARDS ON QUALITY CONTROLHKSQC 1 (Clarified) Quality Control for Firms that Perform Audits and Reviews of FinancialStatements, and Other Assurance and Related Services Engagements ..............07/10Framework HONG KONG FRAMEWORK FOR ASSURANCE ENGAGEMENTS..................12/12 HONG KONG STANDARDS ON AUDITINGHKSA 200 – 299 GENERAL PRINCIPLES AND RESPONSIBILITIESHKSA 200 (Clarified) Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing .............................................07/10HKSA 210(Clarified)Agreeing The Terms of Audit Engagements ..........................................................12/12HKSA 220(Clarified)Quality Control for an Audit of Financial Statements .............................................07/10HKSA 230(Clarified)Audit Documentation ..............................................................................................07/10HKSA 240 (Clarified) The Auditor’s Responsibilities Relating to Fraud in an Audit of FinancialStatements .............................................................................................................07/10HKSA 250(Clarified)Consideration of Laws and Regulations in an Audit of Financial Statements........07/10HKSA 260(Clarified)Communication with Those Charged with Governance.........................................12/12HKSA 265 (Clarified) Communicating Deficiencies in Internal Control to Those Charged withGovernance and Management...............................................................................07/10HKSA 300 – 499 RISK ASSESSMENT AND RESPONSE TO ASSESSED RISKSHKSA 300(Clarified)Planning an Audit of Financial Statements.............................................................12/12HKSA 315 (Clarified) Identifying and Assessing the Risks of Material Misstatement throughUnderstanding the Entity and Its Environment.......................................................07/12HKSA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement throughUnderstanding the Entity and Its Environment.......................................................12/12HKSA 320(Clarified)Materiality in Planning and Performing an Audit ....................................................07/10HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks.........................................................12/12HKSA 402(Clarified)Audit Considerations Relating to an Entity Using a Service Organization.............07/10HKSA 450(Clarified)Evaluation of Misstatements Identified during the Audit ........................................07/10HKSA 500 – 599 AUDIT EVIDENCEHKSA 500(Clarified)Audit Evidence........................................................................................................07/10HKSA 501(Clarified)Audit Evidence - Specific Considerations for Selected Items ................................07/10HKSA 505(Clarified)External Confirmations ...........................................................................................06/10HKSA 510(Clarified)Initial Audit Engagements - Opening Balances......................................................07/10HKSA 520(Clarified)Analytical Procedures.............................................................................................07/09HKSA 530(Clarified)Audit Sampling .......................................................................................................07/10HKSA 540 (Clarified) Auditing Accounting Estimates, Including Fair Value Accounting Estimates,and Related Disclosures.........................................................................................07/10HKSA 550(Clarified)Related Parties.......................................................................................................07/10HKSA 560(Clarified)Subsequent Events ................................................................................................07/10HKSA 570(Clarified)Going Concern .......................................................................................................07/10HKSA 580(Clarified)Written Representations.........................................................................................07/10 HKSA 600 – 699 USING THE WORK OF OTHERSHKSA 600 (Clarified) Special Considerations – Audits of Group Financial Statements (Including theWork of Component Auditors)................................................................................07/10HKSA 610(Clarified)Using the Work of Internal Auditors........................................................................07/12HKSA 610(Revised)Using the Work of Internal Auditors........................................................................12/12HKSA 620(Clarified)Using the Work of an Auditor’s Expert ...................................................................07/10HKSA 700 – 799 AUDIT CONCLUSIONS AND REPORTINGHKSA 700(Clarified)Forming an Opinion and Reporting on Financial Statements ................................10/10HKSA 705(Clarified)Modifications to the Opinion in the Independent Auditor’s Report .........................07/10HKSA 706 (Clarified) Emphasis of Matter Paragraphs and Other Matter Paragraphs in theIndependent Auditor’s Report.................................................................................07/10HKSA 710 (Clarified) Comparative Information – Corresponding Figures and ComparativeFinancial Statements..............................................................................................07/10HKSA 720 (Clarified) The Auditor’s Responsibilities Relating to Other Information in DocumentsContaining Audited Financial Statements ..............................................................07/10HKAS 800 - 899 SPECIALIZED AREASHKSA 800 (Clarified) Special Considerations – Audits of Financial Statements Prepared inAccordance with Special Purpose Frameworks.....................................................07/10HKSA 805 (Clarified) Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement..........................................07/10HKSA 810(Clarified)Engagements to Report on Summary Financial Statements .................................03/11HONG KONG STANDARDS ON REVIEW ENGAGEMENTSHKSRE 2400 Engagements to Review Financial Statements......................................................12/12 HKSRE 2400(Revised)Engagements to Review Historical Financial Statements.....................................12/12HKSRE 2410 Review of Interim Financial Information Performed by the IndependentAuditor of the Entity ................................................................................................3/08HONG KONG STANDARDS ON ASSURANCE ENGAGEMENTSHKSAE 3000 Assurance Engagements Other Than Audits or Reviews of HistoricalFinancial Information ..............................................................................................10/04 HKSAE 3402 Assurance Reports on Controls at a Service Organization ....................................12/12 HKSAE 3410 Assurance Engagements on Greenhouse Gas Statements .................................11/12HONG KONG STANDARDS ON INVESTMENT CIRCULAR REPORTINGENGAGEMENTSHKSIR 300 Accountants’ Reports on Pro Forma Financial Information in InvestmentCirculars..................................................................................................................3/06 HKSIR 400 Comfort Letters and Due Diligence Meetings.........................................................12/12 HONG KONG STANDARDS ON RELATED SERVICESHKSRS 4400 Engagements to Perform Agreed-upon Procedures Regarding FinancialInformation..............................................................................................................11/04 HKSRS 4410 Engagements to Compile Financial Statements ....................................................07/12 HKSRS 4410(Revised)Compilation Engagements .....................................................................................07/12PRACTICE NOTESPN 600.1 Reports by the auditor under the Hong Kong Companies Ordinance ...................12/11 PN 620.2 Communications between auditors and the Insurance Authority ..........................9/04 PN 720 Acting as Scrutineer at a General Meeting of a Listed Issuer ...............................7/05 PN 730 Guidance for Auditors Regarding Preliminary Announcements of AnnualResults ...................................................................................................................12/05 PN 740 Auditor's Letter on Continuing Connected Transactions under the Hong KongListing Rules...........................................................................................................6/10 PN 810.1 Insurance brokers - compliance with the minimum requirements specified bythe Insurance Authority under sections 69(2) and 70(2) of the InsuranceCompanies Ordinance ...........................................................................................9/04PN 810.2 The duties of auditors under the Insurance Companies Ordinance .....................9/04 PN 820 The audit of licensed corporations and associated entities ofintermediaries ........................................................................................................12/10 PN 830 Reports by the Auditor Under the Banking Ordinance ..........................................12/11 PN 840 The audit of solicitors' accounts under the Solicitors' Accounts Rules and theAccountant's Report Rules ....................................................................................9/04 PN 850 Review of flag day accounts ..................................................................................9/04 PN 851 Review of the Annual Financial Reports of Non-governmentalOrganisations ........................................................................................................9/04 PN 852 Review of lottery accounts .....................................................................................9/04 PN 860.1 The audit of retirement schemes ...........................................................................9/04 PN 870 The assessments of Certification Authorities under the ElectronicTransactions Ordinance ........................................................................................9/04 PN 871 Engagement to report on compliance with the Billing and Metering IntegrityScheme of OFTA ...................................................................................................9/04PN 900 (Clarified) Audit of Financial Statements Prepared in Accordance with the Small andMedium-sized Entity Financial Reporting Standard ...............................................6/10 AUDITING GUIDELINESAG 3.283 Guidance for internal auditors ...............................................................................9/04 AG 3.340 Prospectuses and the reporting accountant ..........................................................9/04 AG 3.341 Accountants' report on profit forecasts ..................................................................9/04 HONG KONG AUDITING PRACTICE GUIDANCEHKAPG 1000 Special Considerations in Auditing Financial Instruments .....................................12/12。