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Basic判定标[合并报表处理方式/准control(>50%shares[要考虑潜在控股权Significant(≥20%ordinarysharesInvestmentinassociate[EquityAssetheldforaccretionof(<20%ordinarysharesIFRS9,IASBasicAninvestorcontrolsaninvesteeifandonlyifithasallofthePowerovertheExposureto,orrightsto,variablereturnsfromitsinvolvementwiththeTheabilitytouseitspowerovertheinvesteetoaffecttheamountoftheinvestor’sPowercanbeobtaineddirectlyfromownershipofthemajorityofvotingrightsorcanderivedfromotherrights,suchRightstoappoint,reassignorremovekeymanagement nelwhocandirecttherelevantRightstoappointorremoveanotherentitythatdirectstherelevantRightstodirecttheinvesteetoenterinto,orvetochangesto,transactionsforthebenefitofOtherrights,suchasthosespecifiedinamanagementBasicSignificantinfluence:'powertoparticipate',butnottoTheexistenceofsignificantinfluenceisevidencedinoneormoreofthefollowingRepresentationontheboardofdirectors(orequivalent)oftheParticipationin makingMaterialtransactionsbetweeninvestorandInterchangeof ProvisionofessentialtechnicalBasicExclusionofasubsidiaryfromDBasicDifferentreportingBasicParent’sseparatefinancialAccountforatcost,InaccordancewithIFRSBasicWhatdoesconsolidationConsolidationmeansaddingConsolidationmeanscancellationoflikeitemsinternaltotheConsolidateasifyouownedeverythingthenshowtheextenttowhichyounotownConsolidated nt

100%P+100%S+FVadjustment@acq–FVequityinvestments (ExcludingInvestmentinS)Investmentinloannote100%P+100%S–Intra-grouploan CurrentTrade

100%P+100%S+FVadjustment@acq–FVmovements-URP+100%P+100%S–CIT–Intra-groupbalance100%P+100%S+CITConsolidatedShareShareGroupretained10%loanTradepayablesBankoverdraft

100%P100%P100%P+100%S–Intra-group100%P+100%S+GIT–Intra-group100%P+100%ConsolidatedP+S*N/12–IntragroupCostofP+S*N/12–Intragrouprevenue+URP(subsidiaryandmovementofGrossDistributionP+S*AdministrativeP+S*N/12-negativeG/W+goodwillInvestmentP-dividendefromS+S*N/12–intragroupinterestFinanceP+S*N/12+FCfromdeferredconsideration+intragroupProfitbeforeetaxP+S*ProfitfortheOthercomprehensiveP+S*ConsolidatedProfitfortheyearattributedOwnersoftheBalancingNon-controllingTotalcomprehensiveefortheyearattributedOwnersoftheBalancingNon-controllingWorking-profitandTCIattributabletoprofitofTCIofadditionaldep/depgoodwillURP(StoabConsolidation——5typesofDrCrShareexchange(e.g.Pacquired60outof100equitysharesofSinashareexchangeoftwosharesinPforthreesharesinS.Atacquisitiondate,sharesinPedantichadamarketvalueof$6each)no.ofsharesissuedbyP=60/3*2=40DrinvestmentCrsharecapitalCrsharepremiumConsolidation——5typesofDeferredconsideration[Dec.2011Periodend:30September1/10/2010[Acquisitiondate:折现Deferrede=5.4/(1+8%)=5investmentCrdeferrede

Financecost=5*8%=0.4Drfinancecost/retainedearnings(P)0.4Crdeferrede0.4Consolidation——5typesofLoannote[June2009Periodend:31March1/4/2007[Acquisitiondate:折现 31/3/2009[Subsequentmeasurement:计息Loannote:DrinvestmentCrloan

Drretainedearnings(P)Crloannote

Drfinancecost(P)5.8Crloannote5.8Consolidation——5typesofContingentconsideration[June2010Periodend:31March Acquisitiondate:1April1/4/2009[AcquisitionMeasureatFVatacquisitionDrinvestmentCrcontingentconsideration

31/3/2010[subsequentContingentconsiderationdecreasedby$1.5m($4.2m-DrcontingentconsiderationCrretainedearnings(P)Consolidation——FVPPE[土地不折旧！]Acquisitiondate:1/1/X1Reportingdate31/12/X2Atacquisitiondate,theFVofanitem ntofSwas$100,butthebookvalueofit$80. nthas10yearsremainingusefulDrPPECrRevaluationsurplus(S-pre)

Drretainedearnings(S-post)CrPPEDrcostofsales(S-post)CrPPEConsolidation——FVAcquisitiondate:1/1/X1Reportingdate31/12/X2Atacquisitiondate,theFVofanitem ntofSwas$80,butthebookvalueofit$100. nthas10yearsremainingusefulDrRetainedearnings(S-pre)CrPPE

[Subsequentmeasurement]:DepreciationDrPPECrretainedearnings(S-post)DrPPECrcostofsales(S-post)Consolidation——FVQ32Acquisitiondate:Drinventory0.6mCrRE(S-pre)0.6m

SubsequentS:DrcostofsalesCrinventoryGroup:DrcostofsalesCrinventoryDrretainedearnings/costofsales(S-post)CrinventoryConsolidation——FVe.g.capitalisedborrowingcost(06/2015e.g.environmentalprovision(03&06/2017Assetsandliabilitiesnotincludedinthesubsidiary’sownstatement financialincludingcontingentassetsande.g.Contingente.g.Deferredtaxasset(03&06/2016e.g.Intangibleassets(06/2014Q1;09&12/2015Q3;9&12/2018Q31; Consolidation——NCIismeasuredatFVatacquisitiondate——fullFVisgivenbyFVshouldbeno.ofsharesownedbyNCI*Price/shareofSatacquisitionNCIisvaluedatproportionateshareoftheFVofthesubsidiary’sassets——partialW1-FVW1-FVofconsiderationatthedateof【用收购日对价的FV！aFVofNCI(givenbyexam/no.ofownedbyNCI*Price/shareatacquisitiondate)bLessFVofidentifiableNAofSatacquisition-sharex-sharex-retainedearnings(pre-x-revaluationsurplus(pre-x-FVx(cgoodwillatdateofdgoodwillatreportingeConsolidation——ReassessandthencreditanyremaindertoprofitorlossReassessandthencreditanyremaindertoprofitorlossintangibleShouldnotConsolidation——GoodwillDradministrativeexpense/retainedearnings(S-post)CrgoodwillConsolidation——Intra-groupPP5@SSPGross99Consolidation——Intra-groupPP5@SAABCDEConsolidation——Intra-groupPP5@SInventory(P)+Inventory(S)=2*$12+0=$24Inventory(P)+Inventory(S)-4=Inventory(group)Consolidation——Intra-groupPP5@SPSGrossDrRevenueCrCOSConsolidation——Intra-groupPP5@SPSGross9 panyrevenueandpanypurchaseDrRevenueCrCOS

EliminateDrCOSCrInventoryConsolidation——Intra-groupURP产生的条 URP的计算方Intra-groupprofit*未卖 URP的会计处 DrCrcostof Drcostofsales/retainedearnings(seller-post)CrinventoryConsolidation——Intra-groupGrouprevenue=P+S(Post)–intra-groupGroupgrossprofit=P+S(Post)–Groupcostofsales=P+S(Post)–intra-grouprevenue+Consolidation——Intra-groupConsolidation——Intra-groupConsolidation——Intra-groupConsolidation——Intra-groupCostofsales(G)=P+S-Intragrouprevenue+URP=P+S-12+0.5=P+S-Consolidation——Intra-group Acquisitiondate:1/1/2019PPEinPwithcarryingvalueof$100transferredtoS$120afteracquisition. TheremainingusefullifeofthePPEis5years Consolidation——Intra-groupTradereceivablesVSTradeCash-in-$ $帮助收款方收DrcashCrTR

TRTP互相抵DrCrConsolidation——Intra-groupTradereceivablesVSTradeGoods-in- 帮助收货方收DrinventoryCrTP

DrTPCr

消除Drintra-groupCrintra-groupDrcostofsales/RE(seller-post)CrinventoryConsolidation——Intra-groupConsolidation——Intra-groupDRRE/COS（P）5CRinventoryDRCASH50CRTRcurrentliability=300+200=500Consolidation——Intra-groupDividendfromDrDividendpayablesCrDividend编 SOPL时，需将母公司SOPL上的dividend/investmentefromS减Consolidation——Intra-groupLoannoteVSDrloannoteCr在报表上DrinterestCrfinance互相抵消利息收入和财务费用仅是报表层面的调整，绝对不影响利润、RE的分Consolidation——Intra-group3.LoannoteVSDConsolidation——Intra-group3.LoannoteVS12/2009Reporting

Consolidation——Intra-group3.LoannoteVS12/2009Reporting

子公司收购后 的Consolidation——groupretainedW2-GroupretainedPSperxxlesspre-financecostduetoconsideration/loanmovementofcontingentFVadjustmentURP(PtoURP(StoimpairmentofABshareofprofitingroupretainedConsolidation——NCIatreportingW3-FVofNCIatacquistionXshareofREinShareofRSinNCIatreportingX+B*NCI%+Consolidation——groupParent'sseparatefinancialstatements单体报表FairvalueofconsiderationXLesscarryingamountofinvestmentdisposedProfit/lossonX[单体报表中，子公司的处理方式是成本法，所以CV就是初始投资支付的对价Consolidation——groupGroupprofitorlossondisposal在合并利润表中列示的处置收益/损失FairvalueofconsiderationXLessshareofcarryaingamountatdispo