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PF.o9B<~.[<٭${1A.bKxL'u8n5e,]HVWw$Cel|zysKi-qݬbk,wnG;~ er͒~' 1`V⦫-*[LK'2@仪n2NƶGi/U'E@`H;J +Jn#6ڴĹGNG'Z!WiNJ@AZ|[$q}iҷQbtTEC$mmoLD;%g?wŷovH0a5*ؒl͛SiyrO7%L]%hk>v1HBd\(e oIx>36BS%( f$h eԎH`ݶ f{FoY@00uMbz-XI$&gf7Ӵu|'K.oP PF.o9B<~.[<٭${1A.bKxL'u8n5e,]HVWw$Cel|zysKi-qݬbk,wnG;~ er͒~' 1`V⦫-*[LK'2@仪n2NƶGi/U'E@`H;J +Jn#6ڴĹGNG'Z!WiNJ@AZ|[$q}iҷQbtTEC̯ʲΣFAS No.142ҪĹʼֵIFRS No.3޴Ҫ

ڶĻƴҲв̶ͬȵı仯Ĵ20047¿ʼ̯üֵԷô2002귢üֵԷ壬2005꿪ʼʵʩϷ20068·׼üֵԷɴˣݹȫ򣬶ĻƴżֵԷķͬ

3üֵԷԭ

1ʲȡϵͳ̯˽ΪһʲֵһʱġϿһԴδʲij淢仯ҪмֵΪҵʲһԡFASB޸ʱΪļֵ½Ҽʹ½Ҳٻֱ߻½౻Ϊֱ߷̯ܷӳʵʣҲṩõϢ

2γɺÿҵϲв˫ϵļֵ佫ԲЭͬЧӦ棬ϳԴͬʲⲿкܴĹԣⲿصӰҲϴ󣬶ľԤҲкܴIJȷԡˣļֵⲿҵڲԴı仯䶯ܼ򵥵ؽϵͳ̯

4ƴ仯ľú

FASB2001FAS No.141ȡȨϷҵζȫҵù򷨽ҵϲӶȷĻƴֱӰ쵽ҵоֵ20007Ĺٷͳֵʾȫ50%Ľڡ߿Ƽҵ33%ҵҵʹȨϷҵϲֻܲù򷨴Ӷȷȡϵͳ̯ⲿҵ󣬽ӰгֵIJչʱɵõ׼ʱFAS No.141ǡɷ߱ù򷨲ȷ1300Ԫʱԭ׼ϵͳ̯ÿ̯32.5ԪӰ쾻󡣶FAS No.142üֵԷһ̶Ӱ졣

ȻüֵԷIFRS No.3ҪСֽ뵥λĹʼֵFAS No.142Ҫı浥λĹʼֵFAS No.142ָʼֵȡֵڴڻԾггۣг۲ڣʼֵĹӦܻȡϢĻϣʲ͸ծļ۸ۼĽֵͨǹһ龻ʲʼֵüȻֵУҪȷֽԼĸʶҪĹƣӰֵԵĿɿԣֵԽеӯ¿ռ䡣

仯ҹӰ켰ʩ

1仯ٵ

ҹ׼8ţCAS No.8ʲֵ涨Ĵԭʮϵͳ̯ΪֵԷָϹ涨ļֵԷ“һʽ”ԷõIJԵԪΪСֽ뵥ԪЩ涨ͬIFRS No.3һ¡ϰ߽Ϊʲϵͳ̯ҹԱԣȫµƴۺʵϲ⡣

1ڼϣ׼涨ҪԺϲÿһεļֵԣʱҪСֽ뵥ԪĹʼֵĿǰҹʱгԶԷ棬ͨĹйȻռ˶гҲǹʣ˶ԹʼֵȡֵʹֵԷ⡣⣬׼ȷжСֽ뵥ԪҲӰֵԵ׼ȷԡСֽ뵥ԪаɱʲֵͬСֽ뵥Ԫ乫ʼֵIJֽͬӰֵ׼ȷԡ

2ҹ׼Ĵʻ׼һµ“һʽ”ֵԷ÷ѭԭ򣬶Сֽ뵥Ԫļֵȳδ治ȷĹʼֵڽʲֵʱҲתءΪʲһ֣ͬɱʲһҲӵиҵδڼֵʱĹʼֵǷֵڷͬʲͬԣҲܵóļֵ

3ĻƴԺϲҵľӰ޴󣬶üֵԷҪжϣҵùʼֵӯҲҹעʦжҵֵٹ

2ʩ

1СֽԪĻʵȱɲԣԽСıԽѵõʼֵˣҹɲFAS No.142һ浥ԪнмֵԣȲֽԪֱۺȷʼֵ϶мֵԣҪĹʼֵҹҲɲFAS No.142“ʽ”ȷĹʼֵ

2ȡùʼֵҪǿʱгԣٷͨĹɷݣг۾ԽӽڹʼֵԹʼֵȡֵҲ͸Ӽ㡣

3й׼ҹĿǰûĻƴר׼򣬶Ĺ涨ɢڸ׼УӦй׼

4ֵԽеӯҪҹעʦרҵˮƽŸ̬ȶԹʼֵȡֵԪĻҵȡóֵ֤ݣӰҪԡ


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