TEEF4D

1
2010
1 2010
2009 12 31
2010 1 1
IASC 1997 9 1
1 1974
5 1977 13
1979
IASB 2001 4
IASB 2003 12 1 2005

8 1
1
520043
19200412
720058
2320073*
IASB 2007 9 1
2009 1 1
1
32
120082
20085
20094
2009 1 1
2010 1 1
Copyright 2010 IASCF

A1
1 2010
201011
19200911
201311
1
719985
15199812
25199812
29200112
3220023
120045
1419
20077
1520087*
17200811
19200911
2009 1 1
2009 7 1
2010 1 1

A2
1 2010
IN1IN16
26
78A
946
1014
1546
1524
2526
2728
2931
3235
3637
3844
4546
47138
4748
4953
5480A
5459
6065
6668

A3
1 2010
6976
7780A
81105
8287
8889
9096
97105
106110
111
112138
112116
117124
125133
134136
136A
137138
139139D
1 2003
140
2007 1
2008 2
32 1

A4
1 2010

A5
1 2010
1 1 140
1
8

A6
1 2010
IN1
1 2005 1
2003 1
1
IN2
IASB 1
IN3
FASB 1997
130 1
130
BC106
IN4
1
1
1
1
IN5
IN6
IN7
1
8
IN8

A7
1 2010
IN9
IN10
IN11
1
1
*
BC14 BC21
IN12
BC31 BC32
IN13
(a)
BC37
BC38
(b)
cash flow statementstatement of cash flow

A8
1 2010
BC49 BC54
(c)
(d)
IN14
1
1
BC65 BC68
IN15
BC69 BC73
IN16
1
BC75

A9
1 2010
34
15 35
27
32
IASB

A10
1 2010
(a)
(b)
(c) IFRICSIC
25
(a) 16
38
(b) 1993A
(c) 21
(d) 39
(e)
39

A11
1 2010
8A
32
32
(a) 3216A16B
(b)
3216C16D
(a)
(b)
(c)
(d)
(e)
(f)

A12
1 2010
10
(a)
(b)
(c)
(d)
(e)
(f)
11
12
81
13
(a)
(b)
(c)
14

A13
1 2010
15
16
17
(a) 8
8
(b)
(c)
18
19
20
20
19
(a)
(b)
(c)
(d)

A14
1 2010
21
20 (c)(d)
22
21
23
(a)
(b)
24
19 23
(a)
(b)
25
26

A15
1 2010
27
28
29
30
31
32
33
34
18
(a)
(b) 37

A16
1 2010
35
36
(a)
(b)
37
52
38
39
(a)
(b)
(c)
40
41

A17
1 2010
(a)
(b)
(c)
42
(a)
(b)
43
44
45
(a)
8
(b)
46
41 42
47
48

A18
1 2010
49
50
51
(a)
(b)
(c)
(d) 21
(e)
52
51
53
54
(a)
(b)
(c)

A19
1 2010
(d) (e)(h)(i)
(e)
(f)
(g)
(h)
(i)
(j)
(k)
(l)
(m) (k)(l)
(n) 12
(o) 12
(p) 5
(q)
(r)
55
56
57
54
(a)
(b)

A20
1 2010
58
(a)
(b)
(c)
59
16
60
66 76
61
(a)(b)
(a)
(b)
62
63
64
60
65

A21
1 2010
66
(a)
(b)
(c)
(d) 7
67
68
39
69
(a)
(b)
(c)
(d) 73
70

A22
1 2010
71
39
74 75
72
(a)
(b)
73
74
75
76
10
(a)
(b)
(c)
77

A23
1 2010
78
58
(a) 16
(b)
(c) 2
(d)
(e)
79
(a)
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(b)
80
79 (a)
80A
(a)
(b)

A24
1 2010
81
(a)
(b)
82
(a)
(b)
(c)
(d)
(e)
(i)
(ii)
(f)
(g) (h)
(h)
(i)
83
(a)
(i)
(ii)
(b)

A25
1 2010
(i)
(ii)
84
81 82 (a)(f) 83 (a)
85
86
32
87
88
89
90
91
(a)
(b)
92

A26
1 2010
93
94
95
21
39
39 100
96
16 38
19 93A
16 38
19
97
98
(a)
(b)
(c)
(d)
(e)
(f)
(g)
99

A27
1 2010
100
99
101
102
103
(X)
(X)
(X)
(X)
(X)

A28
1 2010
104
105
104
19
106
(a)
(b) 8
(c) []
(d)
(i)
(ii)
(iii)
107
108
106
109

A29
1 2010
110
106 (b)
111
112
(a) 117 124
(b)
(c)
113
114
(a) 16
(b) 117
(c)

A30
1 2010
(d)
(i)
37
(ii)
7
115
116
117
(a)
(b)
118
119
31
16
120
121

A31
1 2010
122
125
123
(a)
(b)
(c)
(d)
124
122
27
40
125
(a)
(b)
126
127
125

A32
1 2010
128
125
129
125
(a)
(b)
(c)
(d)
130
125
131
132
122
125
133
125 37
7
16
134
135
134

A33
1 2010
(a)
(i)
(ii)
(iii)
(b)
(c) (a)(b)
(d)
(e)
136
136A
(a)
(b)
(c)
(d)
137
(a)

A34
1 2010
(b)
138
(a)
(b)
(c)
(d)
139
2009 1 1
139A
27 2008 106 2009 7

1 27
2008
139B
2008 2
32 1 138 8A80A 136A
2009 1 1
32 39 7
2
139C
2008 5 68 71
2009 1 1
139D
2009 4 69
2010 1 1
1 2003
140
2003 2005 1

A35
1 2010
2009 1 1
*****
2007

A36
1 2010
2007 9 1
1 2007 IASB
14 10 Barth Cope Garnett Leisenring
Sir David Tweedie
Thomas E Jones
Mary E Barth
Hans-Georg Bruns
Anthony T Cope
Philippe Danjou
Jan Engstrom
Robert P Garnett
Gilbert Glard
James J Leisenring
Warren J McGregor
Patricia L O'Malley
John T Smith
Tatsumi Yamada

B1
1 2010
2008 2
32
1
32
1 IASB13
11 Barth Garnett
32
Sir David Tweedie
Thomas E Jones
Mary E Barth
Stephen Cooper
Philippe Danjou
Jan Engstrom
Robert P Garnett
Gilbert Glard
James J Leisenring
Warren J McGregor
John T Smith
Tatsumi Yamada
Wei-Guo Zhang

B2
1 2010
BC1BC10
1 2003
BC2BC4
1 2005
BC5BC6
32 1 2008
BC7BC10
BC11BC13
BC11BC13
BC14BC38
BC14BC22
BC14BC21
BC22
BC23BC30
BC31BC36
34
BC31BC32
BC33
BC34BC36
BC37BC38
BC39BC48
BC38ABC38D
BC38EBC38I
BC39BC48
BC49BC73
BC49BC54

B3
BC6A
1 2010
BC55BC56
BC57BC58
BC59
BC60BC64
BC65BC68
BC69BC73
BC74BC75
BC74
BC75
BC76
BC76
BC77BC104
BC77BC78
BC79BC84
BC85BC89
BC90BC91
BC92BC97
BC98BC100
BC100ABC100B
BC101BC104
BC105
130
BC106

B4
1 2010
1
IASB 2007 1
1
2003 2005 1
BC1
IASC 1975 1
1994 1997 1
*IASB 2003
1 2005
7 2007
1
2003 2005 2007 1
1 2003
BC2
2001 7 1
1997 1
BC3
2002 5
1 160
2003 1
(a)
IASC

B5
1 2010
(b)
(c)
(d)
(e)
BC4
2003
(a) BC23 BC30
(b) BC34 BC36
(c) BC39 BC48
(d) BC55 BC56
(e) BC59 *
(f)
BC60 BC64
(g) BC77 BC78

(h) BC79 BC84
1 2005
BC5
2005 8 1
1
(a)
(b)
(c)
BC6
2005 1
(a) BC85 BC89
IASB 2008 1 27

B6
1 2010
(b) BC90 BC91

(c) BC92 BC97
(d) BC98 BC100
32
1 2008
BC6A
2006 7 32 1
2008 2 1
BC7
2001 9 2006 3
FASB 2001 10
BC8
2004 4 FASB
FASB
(a)
(b)
(c)
(d)
BC9
2006 3 1
130

B7
1 2010
1 130
1
FASB
BC10
2007
(a) BC11 BC13
(b) BC14 BC21
(c) BC22
(d) BC31 BC32
(e) 34 BC33
(f)
BC37 BC38
(g) BC49 BC54

(h) BC57 BC58
(i)
BC65 BC68
(j)
BC69 BC73
(k) BC74
(l)
BC75
(m) 7 BC76
(n) BC101 BC104
(o) BC105
(p) 130 BC106
7
BC11
2006
ED7

B8
1 2010
[]
BC12
1
1
BC13
10
BC14
2006
*
BC15
BC16
12
19
income statementstatement of profit or loss

B9
1 2010
20
BC17
BC18
BC19
82 83
BC20
130
1
BC21
11 12
BC22
income statementstatement of profit or loss

B10
1 2010
19 24
BC23
1 1997
17 19
18 20
BC24
15
BC25
BC26
BC27
BC28
1 BC25
(a) 20
(b) 23
BC29
2002 21

B11
1 2010
BC30
39
BC31
2006
BC32
34
BC33
34 8
34 1
41 44
BC34
1997 1
BC35
2002
BC79 BC84
BC36
1 41 43 131

B12
1 2010
BC37
2006
BC38
1
130
68 71
BC38A
2007
71 39
BC38B
69
39 9
BC38C
BC38D
71
68
IASB 2006 8
BC46 BC47

B13
1 2010
69
BC38E
2007
1 69 (d)
BC38F
BC38G
BC38H
BC38I
2007
2009 4
69 76
BC39
1 1997 63
(a)
(b)
(c)
BC40
65

B14
1 2010
(a)
(b)
BC41
BC42
2002
(a) 63
(b) 65
(i)
(ii)
BC43
BC44
63 65
(a)
10
(b)

B15
1 2010
(c)
65
BC45
1 2002
BC46
(a)
(b)
BC47
75 BC46 (a)(b)
BC48
81
BC49
2006

B16
1 2010
BC50
BC51
2006
BC52
BC53
BC54
BC55
1 1997
1
BC56

B17
1 2010
82
BC57
BC22
BC58
83 *
BC59
1 83
106 (a)
27
87
BC60
8 1993
BC61
2002 8
1
IASB 2008 1 27

B18
1 2010
BC62
2002
BC63
BC64
1 97
90 91
BC65
2006
(a)
(b)
BC66
130
BC67
BC68

B19
1 2010
92 96
BC69
2006
BC70
130
BC71
BC72
1 7 93 7
93
BC73
130 7
106 (b)
BC74
2006
8
1

B20
1 2010
107
BC75
7 111
BC76
7 BC14
*
122 124
BC77
1
122
BC78
2002
125
123 124
125 133

B21
1 2010
BC79
(a)
(b) 125
BC80
BC81
1 125
BC82
2002
(a)
(b)
1 128
BC83
BC84
1
1

B22
1 2010
134 135
BC85
2004 7 ED7
BC86
ED7
BC87
ED7
BC88
ED7
1
7
ED7
BC89
1
7
136
BC90

B23
1 2010
BC91
136
BC92
(a)
(b)
BC93
BC94
BC95
(a)
(b)
(c)
(d)
(e)

B24
1 2010
(f)
(g)
BC96
BC97
ED7
BC98
ED7
BC99
ED7
(a)
(b)
(c)
(d)
BC100

B25
1 2010
106 110
BC100A
32 16E
16F
BC100B
BC101
2006 33
BC102
BC103
33
33 73
73
33
BC104

B26
1 2010
BC105
2006 1 1 2008 12 31
1 1
2009 1 1
130
BC106
1 130
(a) 130 22
1 2007
(b) 130
26
1 2007
(c)
1 2007 82
130
122

B27
1 2010
1
*****
2007

B28
1 2010
1
Mary E BarthAnthony T CopeRobert P Garnett James J
Leisenring 1 2007 9
DO1
Barth Cope Garnett Leisenring 2007 9

1
DO2
DO3
DO4
BC51
BC51
DO5
BC50
1 11
DO6
13
IASB
IASB
IASB
DO7

B29
1 2010

B30
1 2010
1
1
IG1
IG2
IG3 IG6 IG7 IG9

39
IG10 IG11
IG3
IG4
IG5
IG6

B31
1 2010
XYZ 20X7 12 31
20X7 12 31
20X6 12 31
350,700
360,020
80,800
91,200
227,470
227,470
100,150
110,770
142,500
156,000
901,620
945,460
135,230
132,500
91,600
110,800
25,650
12,540
312,400
322,900
564,880
578,740
1,466,500
1,524,200

B32
1 2010
XYZ 20X7 12 31
20X7 12 31
20X6 12 31
650,000
600,000
243,500
161,700
10,200
21,200
903,700
782,900
70,050
48,600
973,750
831,500
120,000
160,000
28,800
26,040
28,850
52,240
177,650
238,280
115,100
187,620
150,000
200,000
10,000
20,000
35,000
42,000
5,000
4,800
315,100
454,420
492,750
692,700
1,466,500
1,524,200

B33
1 2010
XYZ 20X7
20X7
20X6
390,000
355,000
(245,000)
(230,000)
145,000
125,000
20,667
11,300
(9,000)
(8,700)
(20,000)
(21,000)
(2,100)
(1,200)
(8,000)
(7,500)
(a)
35,100
30,100
161,667
128,000
(40,417)
(32,000)
121,250
96,000
(30,500)
121,250
65,500
5,334
10,667
(24,000)
26,667
(667)
(4,000)
933
3,367
(667)
1,333
400
(700)
4,667
(9,334)
(14,000)
28,000
107,250
93,500
(b)
(b)
(b)
(c)
(d)

B34
1 2010
XYZ 20X7
20X7
20X6
97,000
52,400
24,250
13,100
121,250
65,500
85,800
74,800
21,450
18,700
107,250
93,500
0.46
0.30
20X7
20X6
4,000
8,000
(18,000)
20,000
(500)
(3000)
600
2,700
(500)
1,000
400
(700)
(14,000)
28,000
(d)
*
(a)
(b)
(c)
(d)
*

B35
1 2010
XYZ 20X7
20X7
20X6
390,000
355,000
20,667
11,300
(115,100)
(107,900)
16,000
15,000
(96,000)
(92,000)
(45,000)
(43,000)
(19,000)
(17,000)
(4,000)
(6,000)
(5,500)
(15,000)
(18,000)
35,100
30,100
161,667
128,000
(40,417)
(32,000)
121,250
96,000
(30,500)
121,250
65,500
97,000
52,400
24,250
13,100
121,250
65,500
0.46
0.30
(e)
(e)

B36
1 2010
XYZ 20X7
20X7
20X6
121,250
65,500
5,334
10,667
(24,000)
26,667
(667)
(4,000)
933
3,367
(667)
1,333
400
(700)
4,667
(9,334)
(14,000)
28,000
107,250
93,500
85,800
74,800
21,450
18,700
107,250
93,500
(f)
(g)
(f)
(g)

B37
1 2010
XYZ
(h)
20X7 12 31
20X7
20X6
5,334
10,667
(i)
1,333
(25,333)
30,667
(24,000)
(4,000)
26,667
(4,667)
(4,000)
3,333
667
(667)
3,367
(667)
1,333
400
(700)
(18,667)
37,334
4,667
(9,334)
(14,000)
28,000
(j)
(4,000)
933
(h)
(i)
(j)

B38
1 2010
XYZ
20X7 12 31
20X7
2006
5,334
(1,334)
4,000
10,667
(2,667)
8,000
(24,000)
6,000
(18,000)
26,667
(6,667)
20,000
(667)
167
(500)
(4,000)
1,000
(3,000)
933
(333)
600
3,367
(667)
2,700
(667)
167
(500)
1,333
(333)
1,000
400
400
(700)
(700)
(18,667)
4,667
(14,000)
37,334
(9,334)
28,000

B39
1 2010
XYZ 20X7
20X6 1
1
600,000
118,100
(4,000)
1,600
2,000
717,700
29,800
747,500
400
400
100
500
600,000
118,500
(4,000)
1,600
2,000
718,100
29,900
748,000
(10,000)
(10,000)
(10,000)
(k)
53,200
6,400
16,000
(2,400)
1,600
74,800
18,700
93,500
600,000
161,700
2,400
17,600
(400)
1,600
782,900
48,600
831,500
50,000
50,000
50,000
(15,000)
(15,000)
(15,000)
(l)
96,600
3,200
(14,400)
(400)
800
85,800
21,450
107,250
200
(200)
20X7 12
31
650,000
243,500
5,600
3,200
(800)
2,200
903,700
70,050
973,750
20X6
20X6 12
31
20X7
(k) 20X6 53,200 52,400
8001,333 333 200
20X6 16,000 26,667

6,667 4,000
1,600700
2,3003,367 667 400
(l) 20X7 96,600 97,000
400667 167 100

B40
1 2010
20X7 3,200 5,334

1,334 800
800 400
400933 333 200

B41
1 2010
IG7
IG8
39
IG9
20X5 12 31 XYZ CU10 1,000

2006 12 31 CU 12 2007 12
31 CU 15 2007 12 31 XYZ
12
30%
20X6
2,000
(600)
1,400
20X7
3,000
(900)
2,100
5,000
(1,500)
3,500
20X6 20X7
20X7
20X6
5,000
(1,500)
3,500
2,100
1,400
(3,500)
(1,400)
1,400
2,100
1,400
20X7
20X6
5,000

B42
1 2010
(1,500)
3,500
3,000
2,000
(5,000)
600
(600)
(1,400)
1,400
2,100
1,400
134 136
IG10
134
135
134 135
A A
A

B43
1 2010
20X4 20X3 61
71 BB 20X4 12
31 20X3 12 31
20X4
12 31
20X3
12 31
1,000
1,100
(90)
(150)
910
950
110
105
38
38
(10)
(5)
138
138
6.6
6.9
20X4 Z
20X4
CU280 20X3 CU250

B44
1 2010
IG11
135 (e)
134 135
A B 20X7
A B 20X7 A
A 20X7 10 20 20X7 9 30
A B CU100
A
A 20X7 CU1,150
20X7 A CU1,260

B45
1 2010
*****
2007

B46
1 2010
1 2003 2005
1
2007
1 2007
1 2007
1 2007
1, 3
42, 43
47, 48
101
4448
4953
102
111
4,7
49, 50
36,37
103107
112116
5167
6076
108115
117124
68
54
116124
125133
68A
54
124A124C
134136
6973
5559
125, 126
137, 138
10
7477
7780
127
139
9, 10
13, 14
81
127A
11
78
88
127B
12
79
89
128
140
80
89
IG1
IG1
11, 12
81
82
IG2
1322
1524
82
83
IG2
IG3
23, 24
25, 26
84
IG4
25, 26
27, 28
8385
8587
IG3, IG4
IG5, IG6
27, 28
45, 46
9096
IG7
2931
2931
8694
97105
IG8
3235
3235
95
107
IG9
36
38
108
IG5, IG6
IG10, IG11
39
96, 97
106, 107
3741
4044
98
109

B47
1 2010
IFRS
IASB
Cannon30
+44 (0)20 7246 6410
+44 (0)20 7246 6411
info@ifrs.org www.ifrs.org
IFRS Foundation2011
IASB
IFRS Foundation
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IASBIFRS Foundation
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6XHCannon30
: +44 (0)20 7332 2730 : +44 (0)20 7332 2749
: publications@ifrs.org
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IFRS Foundation, eIFRS, IAS, IASB, IASC Foundation, IASCF, IFRS for
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