1、2014 年 5 月，国际会计准则理事会发布了取得共同经营中权益的会计处理（对 IFRS 11的修订），对取得共同经营中的权益且该共同经营构成业务时的会计处理进行规范。以下为该修订文件主要内容。第 21A 段是新增段落。第 20-21 段并未修订。标注下划线部分为新增内容。共同经营20 共同经营者应确认与其在共同经营中权益相关的：（1）资产，包括共同持有资产的份额；（2）负债，包括共同承担负债的份额；（3）销售其在共同经营产出中的份额获得的收入；（4）在共同经营产出的销售收入的份额；（5）费用，包括共同发生的费用的份额。21 共同经营者应根据适用于相关资产、负债、收入和费用的国际财务报告准则，
2、对与其在共同经营中的权益相关的资产、负债、收入和费用进行会计处理。21A 当主体取得共同经营中的权益，且该共同经营构成 IFRS 3 所定义的业务时，应当在上述第 20 段规定的范围内，采用IFRS 3业务合并和其他准则对业务合并会计处理的所有原则，且不与此类准则相关指引冲突，并按此类准则规定的业务合并相关披露要求进行披露。该处理原则同时适用于收购初始设立共同经营中的权益和已设立共同经营中的权益，且该共同经营构成业务。取得此类共同经营中权益的会计处理在应用指南第 B33A-B33D 段规范。在附录 B 中，第 B34 段之前的标题已被修订，第 B33AB33D 及其标题为新增部分。标注下划线部
3、分为新增内容。附录 B应用指南合同安排参与方的财务报表取得共同经营权益的会计处理B33A 当主体取得共同经营中的权益，且该共同经营构成 IFRS 3 所定义的业务时，应当在上述第 20 段规定的范围内，采用IFRS 3业务合并和其他准则对业务合并会计处理的所有原则，且不与此类准则相关指引冲突，并按此类准则规定的业务合并相关披露要求进行披露。不与此类准则相关指引冲突的业务合并会计处理原则包括但不限于：（1）以公允价值对可辨认资产和负债进行计量，但IFRS 3业务合并及其他准则豁免的项目除外；（2）在发生收购相关成本或获得相关服务当期，将收购相关成本计入费用，但根据IAS 32 金融工具：列报和I
4、FRS 9金融工具进行确认的发行债务或权益性证券相关成本除外；（3）确认资产或负债初始确认时产生的递延所得税资产和递延所得税负债，但根据IFRS 3业务合并和IAS 12所得税规定，商誉初始确认时产生的递延所得税负债除外；（4）将支付对价超过所取得可辨认资产和承担的负债在收购日净额的部分（如果有），确认为商誉；以及（5）根据IAS 36资产减值对业务合并中取得商誉的规定，至少于每年末，对分摊了商誉的现金产出单元进行减值测试，无论是否有证据表明该单元已发生减值。B33B 当且仅当一项现有业务被共同经营的某一参与方投入该共同经营时，第 21A 段和第B33A 段同样适用于共同经营的设立。但是，它们
5、不适用于设立共同经营时，共同经营的所有参与方投入的资产或资产组均不构成业务的情况。B33C 共同经营方可能通过取得共同经营中的额外股权，增加其共同经营中的权益，且该共同经营构成 IFRS 3 所定义的业务。此时，如果共同经营方继续享有共同控制权，则先前持有的共同经营权益，不应当重新计量。B33D 当享有共同控制权的参与方，包括取得共同经营中权益的主体，在收购前后均属于同一最终控制方控制，且该控制并非暂时性的，则此类取得共同经营中的权益，不适用第21A 段和第 B33A 段的规定。生效日期取得共同经营中权益的会计处理（对 IFRS 11 的修订）适用于 2016 年 1 月 1 日及之后开始的完
6、整会计年度。允许提前采用。主体应当追溯适用该修订。英文原文：Paragraph 21A is added. Paragraphs 20-21 have been included for ease of reference but are not amended. New text is underlined.Joint operations20 A joint operator shall recognise in relation to its interest in a joint operation:(a) its assets, including its share of any
7、assets held jointly;(b) its liabilities, including its share of any liabilities incurred jointly;(c) its revenue from the sale of its share of the output arising from the joint operation;(d) its share of the revenue from the sale of the output by the joint operation; and(e) its expenses, including i
8、ts share of any expenses incurred jointly.21 A joint operator shall account for the assets, liabilities, revenues and expenses relating to its interest in a joint operation in accordance with the IFRSs applicable to the particular assets, liabilities, revenues and expenses.21A When an entity acquire
9、s an interest in a joint operation in which the activity of the joint operation constitutes a business, as defined in IFRS 3, it shall apply, to the extent of its share in accordance with paragraph 20, all of the principles on business combinations accounting in IFRS 3, and other IFRSs, that do not
10、conflict with the guidance in this IFRS and disclose the information that is required in those IFRSs in relation to business combinations. This applies to the acquisition of both the initial interest and additional interests in a joint operation in which the activity of the joint operation constitut
11、es a business. The accounting for the acquisition of an interest in such a joint operation is specified in paragraphs B33AB33D.In Appendix B, the main heading before paragraph B34 is amended and paragraphs B33AB33D and their related heading are added. New text is underlined.Financial statements of p
12、arties to a joint arrangement (paragraphs 21A-22)Accounting for acquisitions of interests in joint operationsB33A When an entity acquires an interest in a joint operation in which the activity of the joint operation constitutes a business, as defined in IFRS 3, it shall apply, to the extent of its s
13、hare in accordance with paragraph 20, all of the principles on business combinations accounting in IFRS 3, and other IFRSs, that do not conflict with the guidance in this IFRS and disclose the information required by those IFRSs in relation to business combinations. The principles on business combin
14、ations accounting that do not conflict with the guidance in this IFRS include but are not limited to:(a) measuring identifiable assets and liabilities at fair value, other than items for which exceptions are given in IFRS 3 and other IFRSs;(b) recognising acquisition-related costs as expenses in the
15、 periods in which the costs are incurred and the services are received, with the exception that the costs to issue debt or equity securities are recognised in accordance with IAS 32 Financial Instruments: Presentation and IFRS 9;1(c) recognising deferred tax assets and deferred tax liabilities that
16、arise from the initial recognition of assets or liabilities, except for deferred tax liabilities that arise from the initial recognition of goodwill, as required by IFRS 3 and IAS 12 Income Taxes for business combinations;(d) recognising the excess of the consideration transferred over the net of th
17、e acquisition-date amounts of the identifiable assets acquired and the liabilities assumed, if any, as goodwill; and(e) testing for impairment a cash-generating unit to which goodwill has been allocated at least annually, and whenever there is an indication that the unit may be impaired, as required
18、 by IAS 36 Impairment of Assets for goodwill acquired in a business combination.B33B Paragraphs 21A and B33A also apply to the formation of a joint operation if, and only if, an existing business, as defined in IFRS 3, is contributed to the joint operation on its formation by one of the parties that
19、 participate in the joint operation. However, those paragraphs do not apply to the formation of a joint operation if all of the parties that participate in the joint operation only contribute assets or groups of assets that do not constitute businesses to the joint operation on its formation.B33C A
20、joint operator might increase its interest in a joint operation in which the activity of the joint operation constitutes a business, as defined in IFRS 3, by acquiring an additional interest in the joint operation. In such cases, previously held interests in the joint operation are not remeasured if
21、 the joint operator retains joint control.B33D Paragraphs 21A and B33AB33C do not apply on the acquisition of an interest in a joint operation when the parties sharing joint control, including the entity acquiring the interest in the joint operation, are under the common control of the same ultimate
22、 controlling party or parties both before and after the acquisition, and that control is not transitory.Effective dateC14A Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11), issued in May 2014, amended the heading after paragraph B33 and added paragraphs 21A, B33AB
23、33D, C1AA and their related headings. An entity shall apply those amendments prospectively for acquisitions of interests in joint operations in which the activities of the joint operations constitute businesses, as defined in IFRS 3, for those acquisitions occurring from the beginning of the first period in which it applies those amendments. Consequently, amounts recognised for acquisitions of interests in joint operations occurring in prior periods shall not be adjusted.
