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1、IFRS 2016 Red Book English Version Part A2016 ?rand aids -? Official pronouncements issued at 13 January 2016. Includes Standards with an effective date after 1 January 2016 but not the Standards they will replace. IFRS? Standardsas issued at 13 January 2016This edition is issued in two partsPART AW
2、hen the International Accounting Standards Board? issues new Standards it generallyallows an entity to apply the new requirements before the mandatory effective date. Thistext consolidates the most recently issued requirements, assuming that all such Standardsand Interpretations have been applied ea
3、rly. The Standards that these new requirementsare replacing or superseding are not included in this text, even where they remainapplicable. Readers seeking the Standards consolidated without assuming early applicationshould refer to the 2016 IFRS (Blue Book), which was published at the end of 2015.I
4、FRS? Standardsas issued at 13 January 2016This edition is issued in two partsPART AThe Conceptual Framework for Financial Reporting, the Prefaceto IFRS Standards and the consolidated text of the IFRSStandards, including IAS Standards and Interpretations, asissued at13 January 2016(Glossary and index
5、 included)For the accompanying documents issued with theStandards, and other relevant material, see Part B of thiseditionInternational Accounting Standards Board30 Cannon StreetLondonEC4M 6XHUnited KingdomTelephone: +44 (0)20 7246 6410Fax: +44 (0)20 7246 6411Email: iasbifrs.orgPublications Telephone
6、: +44 (0)20 7332 2730Publications Fax: +44 (0)20 7332 2749Publications Email: publicationsifrs.orgWeb: .ifrs.orgIFRS Standards together with their accompanying documents are issued by the InternationalAccounting Standards Board (the Board).Disclaimer: the Board, the IFRS Foundation, the authors and
7、the publishers do not accept responsibilityfor any loss caused by acting or refraining from acting in reliance on the material in this publication,whether such loss is caused by negligence or otherwise.IFRS Standards (including IAS Standards and IFRIC and SIC Interpretations), Exposure Drafts and ot
8、herBoard and/or IFRS Foundation publications are copyright of the IFRS Foundation.Copyright ? 2016 IFRS Foundation?ISBN for this part: 978-1-911040-16-3ISBN for complete publication (two parts): 978-1-911040-15-6All rights reserved. No part of this publication may be translated, reprinted, reproduce
9、d or used inany form either in whole or in part or by any electronic, mechanical or other means, now known orhereafter invented, including photocopying and recording, or in any information storage and retrievalsystem, without prior permission in writing from the IFRS Foundation.The approved text of
10、IFRS Standards and other Board publications is that published by the Board in theEnglish language. Copies may be obtained from the IFRS Foundation. Please address publications andcopyright matters to:IFRS Foundation Publications Department30 Cannon Street, London EC4M 6XH, United KingdomTel: +44 (0)
11、20 7246 6410 Fax: +44 (0)20 7246 6411Email: publicationsifrs.org Web: .ifrs.orgThe IFRS Foundation logo/the IASB logo/the IFRS for SMEs logo/Hexagon Device, IFRS Foundation,IFRS Taxonomy, eIFRS, IASB, IFRS for SMEs, IAS, IASs, IFRIC, IFRS, IFRSs, SIC, InternationalAccounting Standards and Internatio
12、nal Financial Reporting Standards are Trade Marks of the IFRSFoundation.Further details of the Trade Marks, including details of countries where the Trade Marks are registeredor applied for, are available from the IFRS Foundation on request.The IFRS Foundation is a not-for-profit corporation under t
13、he General Corporation Law of the State ofDelaware, USA and operates in England and Wales as an overseas company (Company number:FC023235) with its principal office as above.ContentspageChanges in this edition A1Introduction to this edition A3Preface to International Financial Reporting Standards A9
14、The Conceptual Framework for Financial Reporting A15IFRS StandardsIFRS 1 First-time Adoption of International Financial Reporting Standards A47IFRS 2 Share-based Payment A85IFRS 3 Business Combinations A127IFRS 4 Insurance Contracts A177IFRS 5 Non-current Assets Held for Sale and Discontinued Operat
15、ions A207IFRS 6 Exploration for and Evaluation of Mineral Resources A229IFRS 7 Financial Instruments: Disclosures A241IFRS 8 Operating Segments A299IFRS 9 Financial Instruments A317IFRS 10 Consolidated Financial Statements A481IFRS 11 Joint Arrangements A541IFRS 12 Disclosure of Interests in Other Entities A573IFRS 13 Fair Value Measurement A601IFRS 14 Regulatory Deferral
