国际财务报道解释第2号 合作社社員之股份及類似工具

2 A 2 1 Copyright © 2010 IFRS Foundation 2 2009 12 31 2 IFRIC IASB 2004 11 2  32 1 2008 2 * * 2009 1 1 2 2 Copyright © 2010 IFRS Foundation 2 1–2 3 4 5–12 13 14–14A B 2 3 Copyright © 2010 IFRS Foundation 2 1 14A 2 2 7 17 2 4 Copyright © 2010 IFRS Foundation 2  32 2003 *  39 2003 1 2 32 32 3 32 4 * 32 2005 8 32 2008 2 32 32 16A 16B 16C 16D 2 5 Copyright © 2010 IFRS Foundation 5 6 7 8 32 16A 16B 16C 16D 7 8 9 7 32 16A 16B 16C 16D 10 3 11 32 35 12 2 6 Copyright © 2010 IFRS Foundation 13 14 32 2003 2005 1 1 2005 1 1 14A 2009 1 1 6 9 A1 A12 2008 2 32 1 6 9 A1 A12 2 7 Copyright © 2010 IFRS Foundation A1 32 16A 16B 16C 16D 7 1 A2 A3 32 32 AG26 (a) (b) (c) (d) (e) 2 8 Copyright © 2010 IFRS Foundation (f) 2 A4 A5 32 32 AG25 8 9 3 A6 (a) 20X1 1 1 CU10 100,000 CU1,000,000 (b) 20X2 1 1 CU20 100,000 CU2,000,000 CU3,000,000 A7 20% 20X2 12 31 200,000 20X3 1 1 25% 2 9 Copyright © 2010 IFRS Foundation A8 39 49 …. A9 20X1 1 1 20,000 CU10 CU200,000 CU800,000 20X2 1 1 CU20 40,000 CU20 CU20 200,000 20% CU20 CU800,000 CU600,000 CU800,000 CU2,200,000 20X1 1 1 20X2 12 31 A10 25% 50,000 CU20 39 49 20X3 1 1 CU1,000,000 20X3 1 1 CU200,000 CU2,000,000 4 A11 75% CU1,000,000 CU900,000 A12 CU750,000 CU150,000 32 18(b) 2 10 Copyright © 2010 IFRS Foundation 16A 16B 16C 16D 16A 16B 16C 16D A13 32 19 AG25 5 A14 4 CU50,000 A15 4 CU750,000 CU150,000 32 19 AG25 6 A16 CU12,000 2 11 Copyright © 2010 IFRS Foundation A17 CU12,000 4 7 A18 50% 20X1 12 31 CU200,000 CU125,000 A19 32 19 AG25 CU75,000 CU125,000 2 B 2 Copyright © 2010 IFRS Foundation B1 2 2 BC1 IFRIC IFRIC BC2 2001 9 D-34 BC3 2001 D-34 2002 6 32 D-34 BC4 2003 3 32 32 BC5 32 2 Copyright © 2010 IFRS Foundation B2 BC6 32 15 [ ] BC7 32 17 16A 16B 16C 16D [ ] BC8 32 BC9 32 BC10 7 2 Copyright © 2010 IFRS Foundation B3 BC11 32 BC12 32 AG26 A3 8 9 BC13 BC14 8 32 19 AG25 BC15 32 32 32 1,000,000 500,000 32 BC16 32 32 23 32 2 Copyright © 2010 IFRS Foundation B4 BC17 32 99% 99% 10 BC18 39 49 49 BC19 BC20 32 IE32 IE33 2 Copyright © 2010 IFRS Foundation B5 BC21 (a) (b) 1% 5% 1% 100% BC22 32 32 BC7 BC23 32 BC21 (a) 32 14 BC24 32 32 32 BC25 32 2005 1 1 32 2005 1 1 32 2005 2 Copyright © 2010 IFRS Foundation B6 2005 2005 1 1 2 Copyright © 2010 IFRS Foundation B7 IFRS IASB Cannon 30 +44 (0)20 7246 6410 +44 (0)20 7246 6411 info@ifrs.org www.ifrs.org IFRS Foundation 2010 IASB IFRS Foundation IFRS Foundation IASB IFRS Foundation IFRS Foundation EC4M 6XH Cannon 30 : +44 (0)20 7332 2730 : +44 (0)20 7332 2749 : publications@ifrs.org : www.ifrs.org IFRS Foundation IFRS Foundation IFRS Foundation IFRS Foundation 2 Copyright © 2010 IFRS Foundation B8 IFRS Foundation , IASB , IFRS for SMEs , “Hexagon Device”, “IFRS Foundation”, “eIFRS”, “IAS”, “IASB”, “IASC Foundation”, “IASCF”, “IFRS for SMEs”, “IASs”, “IFRS”, “IFRSs”, “International Accounting Standards” “International Financial Reporting Standards” IFRS Foundation COPYRIGHT NOTICE International Financial Reporting Standards (IFRSs) together with their accompanying documents are issued by the International Accounting Standards Board (IASB): 30 Cannon Street, London, EC4M 6XH, United Kingdom. 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