IAS14 Segment Reporting
HK GAAP vs IFRS
as at 1 January 20091TitleIASBequivalentDifferences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences FRAMEWORK Framework for the Preparation andPresentation of Financial StatementsIASBFrameworkN/AN/AMinor textual differences – no practical effect.as at 1 January 20092HKFRS No.TitleIFRS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKFRS 1First-time Adoption of Hong Kong Financial Reporting StandardsIFRS 1NoNo, except para 47EA specifies that paras 23and 27 to 30 of HKFRS 1 (IFRS 1) are effective for AP beginning on or after 1 January 2005 (1 January 2004).Minor textual differences – no practical effect.HKFRS 1 Revised First-time Adoption of Hong Kong Financial Reporting StandardsIFRS 1 Revised NoNo, except para 39A specifies that paras B2 to B6 and D18 of HKFRS 1 (IFRS 1) are effective for AP beginning on or after 1 January 2005 (1 January 2004). Minor textual differences – no practical effect. HKFRS 2 Share-based Payment IFRS 2No No No HKFRS 3Business Combinations IFRS 3 NoExcept for limitedretrospective application as per para 85, HKFRS 3 (IFRSNoas at 1 January 20093HKFRS No. Title IFRS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences 3) is effective for businesscombinations for which theagreement date is on or after 1 January 2005 (31 March 2004).HKFRS 3 Revised Business Combinations IFRS 3 Revised No No NoHKFRS 4 Insurance Contracts IFRS 4 No No NoHKFRS 5 Non-current Assets Held for Sale and Discontinued OperationsIFRS 5No No No HKFRS 6 Exploration for and Evaluation of Mineral ResourcesIFRS 6 No No NoHKFRS 7 Financial Instruments: Disclosures IFRS 7 No No NoHKFRS 8 Operating Segments IFRS 8 No No NoImprovements to HKFRSs Improvements to HKFRSs Improvements to IFRSsNo No Noas at 1 January 20094HKAS No. Title IAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 1 Presentation of Financial Statements IAS 1NoNo*Minor textual differences – explanation of legalrequirements which do not give rise to differences.HKAS 1 RevisedPresentation of Financial Statements IAS 1 Revised No No Minor textual differences –explanation of legalrequirements which do not give rise to differences.HKAS 2 Inventories IAS 2 No No* No HKAS 7Cash Flow StatementsIAS 7NoHKAS 7 (IAS 7) is effective for AP beginning on or after 1January 2005 (1 January 1994). NoHKAS 8Accounting Policies, Changes in Accounting Estimates and ErrorsIAS 8 NoNo* Minor textual differences – nopractical effect.as at 1 January 20095HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 10 Events after the Balance Sheet Date IAS 10NoNo*Minor textual differences – explanation of legalrequirements which do not give rise to differences.HKAS 11 Construction Contracts IAS 11 NoHKAS 11* (IAS 11) is effective for AP beginning on or after 1 January 2005 (1 January 1995). Noas at 1 January 20096HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 12 Income Taxes IAS 12 NoHKAS 12* (IAS 12) is effective for AP beginning on or after 1 January 2005 (1 January 1998 with certain amendments effective for AP beginning on or after 1 January 2001).The explanatory guidance and illustrative examples set out in the boxes within the body of HKAS 12 contain material that is expanded on that in IAS 12 and considered to be more user-friendly. HKAS 14 Segment Reporting IAS 14 NoHKAS 14* (IAS 14) is effective for AP beginning on or after 1 January 2005 (1 July 1998).Noas at 1 January 20097HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 16 Property, Plant and Equipment IAS 16HKAS 16 has the following additional transition provisions. 1. Para 80Aexempting certain entities that carried their PPE atrevalued amounts before 30September 1995 and have notrevalued since that date from making regular revaluation.2. Para 80B allowingthose not-for-profit entities that previously took advantage of the exemption under SSAP 17 to deem the carrying amount of an item of PPE immediately before applying HKAS 16 on its effective date (or earlier) as the cost of that item. No* Noas at 1 January 20098HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 17 LeasesIAS 17 No No* No HKAS 18Revenue IAS 18 No HKAS 18* (IAS 18) is effective for AP beginning on or after 1 January 2005 (1 January 1995).NoHKAS 19Employee Benefits IAS 19 HKAS 19 has an additional paragraph 153A specifying that the transitional provisions set out in paragraphs 154 to 156 of HKAS 19 apply only when an entity had not previously appliedSSAP 34 (May 2003). HKAS 19* (IAS 19) is effective for AP beginning on or after 1 January 2005 (1 January 1999 with certain amendmentscommencing later).Noas at 1 January 20099HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 20Accounting for Government Grants and Disclosure of Government AssistanceIAS 20IAS 20 has anadditional transitional provision (para 40)allowing an entityadopting IAS 20 for the first time to apply the accounting provisions of IAS 20 only to grants or portions of grants becoming receivable or repayable after the effective date of IAS 20. HKAS 20* (IAS 20) is effectivefor AP beginning on or after 1 January 2005 (1 January 1984). No HKAS 21The Effects of Changes in Foreign Exchange RatesIAS 21No No* Noas at 1 January 200910HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 23Borrowing Costs IAS 23 HKAS 23 has an additional transitional provision (para 30) allowing entities that expense all borrowing costs to apply new policy prospectively. IAS 23 has anadditional transitional provision (para 30) permitting entities that expensed borrowing costs to capitalize borrowing costs prospectively.HKAS 23*(IAS 23) is effective for AP beginning on or after 1 January 2005 (1 January 1995). NoHKAS 23 RevisedBorrowing Costs IAS 23 Revised No No NoHKAS 24 Related Party DisclosuresIAS 24 No No*NoHKAS 26Accounting and Reporting by Retirement Benefit PlansIAS 26NoHKAS 26 (IAS 26) is effective for AP beginning on or after 1January 2005 (1 January 1988).HKAS 26 has an appendix giving guidance on preparing financial statements of MPFschemes and ORSO schemes in accordance with the standard.as at 1 January 200911HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 27Consolidated and Separate Financial StatementsIAS 27 NoNo*Minor textual differences – explanation of legalrequirements which do not give rise to differences.HKAS 27 RevisedConsolidated and Separate Financial StatementsIAS 27 Revised No No Minor textual differences –explanation of legalrequirements which do not give rise to differences.HKAS 28 Investments in Associates IAS 28 No No* NoHKAS 29Financial Reporting inHyperinflationary EconomiesIAS 29NoHKAS 29 (IAS 29) is effective for AP beginning on or after 1 January 2005 (1 January 1990). Noas at 1 January 200912HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 31 Interests in Joint Ventures IAS 31 NoNo* NoHKAS 32Financial Instruments: Presentation IAS 32 HKAS 32 has an additional transitional provision (para 97)allowing an entity not to present comparative information if such information is not available. No NoHKAS 33Earnings per Share IAS 33 No No* NoHKAS 34Interim Financial Reporting IAS 34 No HKAS 34* (IAS 34) is effective for AP beginning on or after 1 January 2005 (1 January 1999).Noas at 1 January 200913HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 36Impairment of Assets IAS 36 HKAS 36 (IAS 36) para 139 specifies that an entity shall apply HKAS 36 (IAS 36) (a) to goodwill and intangible assets acquired in businesscombinations for which theagreement date is on or after 1January 2005 (31 March 2004); and(b) to all other assetsprospectively from the beginning of the first annual period beginning on or after 1January 2005 (31 March 2004).HKAS 36 (IAS 36) is effective for AP beginning on or after 1 January 2005 (31 March2004). Noas at 1 January 200914HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 37Provisions, Contingent Liabilities and Contingent AssetsIAS 37 IAS 37 has anadditional transitional provision (para 93)allowing an entity not to adjust opening balance of retained earnings for the earliest period presented and to restate comparative information for the period in which IAS 37 is first adopted.HKAS 37* (IAS 37) is effective for AP beginning on or after 1January 2005 (1 July 1999).HKAS 37 contains additional Hong Kong examples 3A, 8A,12 and 13 in Appendix C. No comparable examples are included in Appendix C to IAS37 – no practical effect.as at 1 January 200915HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 38 Intangible Assets IAS 38HKAS 38 (IAS 38) para 130 specifies that an entity shall apply HKAS 38 (IAS 38): (a) to the accounting for intangible assets acquired in businesscombinations for which theagreement date is on or after 1January 2005 (31 March 2004); and (b) to the accountingfor all otherintangible assets prospectively from thebeginning of the first annual period beginning on or after 1 January 2005 (31 March 2004).HKAS 38 (IAS 38) is effective for AP beginning on or after 1 January 2005 (31 March2004). Noas at 1 January 200916HKAS No. Title IAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 39Financial Instruments: Recognition and MeasurementIAS 39HKAS 39 does not permit retrospective application except in certain limited circumstances whereas IAS 39 generally requires retrospective application. Accordingly, thetransitional provisions in HKAS 39 aredifferent from those in IAS 39. For details, please refer to the Standards.No Noas at 1 January 200917HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 40Investment Property IAS 40 HKAS 40 has the following additional transitional provisions:HKAS 40 paras 80A on fair value modelPara 80A of HKAS 40 requires an entity that has previously applied SSAP 13 (2000) for non-leaseholdinvestment properties and chooses to use the fair value model to reflect the effect of applying HKAS 40 on its effective date (or earlier) as an adjustment to the opening balance of retained earnings for the period in which HKAS 40 is first applied.No* Noas at 1 January 200918HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual DifferencesPara 80A also encourages the entity to adjust the comparativeinformation if the entity has previouslydisclosed publicly fair value of thoseproperties but requires the entity to disclose the fact if otherwise.HKAS 40 paras 83A and 83B on cost modelParas 83A and 83B of HKAS 40 allow an entity to take thecarrying amount of the investment property under SSAP 13 (2000) as the deemed cost on the date that HKAS 40 is first applied. Any adjustments, includingas at 1 January 200919HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differencesthe reclassification of any amount previously held in revaluation reserve, are to be made to the opening balance of retained earnings. Depreciation on deemed costcommences from the opening balance sheet date.HKAS 41Agriculture IAS 41 No HKAS 41* (IAS 41) is effective for AP beginning on or after 1 January 2005 (1 January 2003).Noas at 1 January 200920HK(IFRIC)-Int No.Title IFRIC No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HK(IFRIC)-Int 1Changes in ExistingDecommissioning, Restoration and Similar Liabilities IFRIC 1 NoNoMinor textual differences – no practical effect. HK(IFRIC)-Int 2Members’ Shares in Co-operative Entities and Similar InstrumentsIFRIC 2No No No HK(IFRIC)-Int 4Determining whether an Arrangement contains a LeaseIFRIC 4No No No HK(IFRIC)-Int 5Rights to Interests arising fromDecommissioning, Restoration and Environmental Rehabilitation Funds IFRIC 5 NoNoNoHK(IFRIC)-Int 6Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic EquipmentIFRIC 6No No Noas at 1 January 200921HK(IFRIC)-Int No. TitleIFRIC No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HK(IFRIC)-Int 7Applying the Restatement Approach under HKAS 29 Financial Reporting inHyperinflationary EconomiesIFRIC 7NoNoNoHK(IFRIC)-Int 8Scope of HKFRS 2 IFRIC 8 No No No HK(IFRIC)-Int 9Reassessment of Embedded DerivativesIFRIC 9NoNoNoHK(IFRIC)-Int 10 Interim Financial Reporting and ImpairmentIFRIC 10No No No HK(IFRIC)-Int 11HKFRS 2 – Group and Treasury Share TransactionsIFRIC 11 NoNoNoHK(IFRIC)-Int 12 Service Concession ArrangementsIFRIC 12 No No No HK(IFRIC)-Int 13Customer Loyalty ProgrammesIFRIC 13No No No HK(IFRIC)-Int 14HKAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their InteractionIFRIC 14 NoNoNoas at 1 January 200922HK(IFRIC)-Int No. Title IFRIC No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HK(IFRIC)-Int 15 Agreements for the Construction of Real EstateIFRIC 15 No No No HK(IFRIC)-Int 16 Hedges of a Net Investment in a Foreign OperationIFRIC 16 No No No HK(IFRIC)-Int 17Distributions of Non-cash Assets to OwnersIFRIC 17 NoNoNoas at 1 January 200923HK(SIC)-Int No.TitleSIC No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HK(SIC)-Int 10Government Assistance –No Specific Relation to Operating ActivitiesSIC-10 NoHKAS-Int 10*(SIC 10) is effective for AP beginning on or after 1 January 2005 (1 August 1998).No HK(SIC)-Int 12Consolidation – Special PurposeEntitiesSIC-12 NoHKAS-Int 12*(SIC 12) is effective for AP beginning on or after 1 January 2005 (1 July 1999).No HK(SIC)-Int 13 Jointly Controlled Entities – Non-Monetary Contributions byVenturersSIC-13 NoHKAS-Int 13*(SIC 13) is effective for AP beginning on or after 1 January 2005 (1 January 1999).Noas at 1 January 200924HK(SIC)-Int No.Title SIC No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HK(SIC)-Int 15Operating Leases – Incentives SIC-15NoHKAS-Int 15* (SIC 15) is effective for lease terms beginning on or after 1 January 2005 (1 January 1999).No HK(SIC)-Int 21Income Taxes – Recovery of Revalued Non-Depreciable AssetsSIC-21 NoHKAS-Int 21*(SIC 21) is effective for AP beginning on or after 1 January 2005 (on 15 July 2000).No HK(SIC)-Int 25Income Taxes – Changes in the TaxStatus of an Enterprise or its ShareholdersSIC-25 NoHKAS-Int 25*(SIC 25) is effective for AP beginning on or after 1 January 2005 (on 15 July 2000).Noas at 1 January 200925HK(SIC)-Int No.Title SIC No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HK(SIC)-Int 27Evaluating the Substance ofTransactions Involving the Legal Form of a LeaseSIC-27 NoHKAS-Int 27*(SIC 27) is effective for AP beginning on or after 1 January 2005 (on 31 December 2001).No HK(SIC)-Int 29Service Concession Arrangements:DisclosuresSIC-29 NoHKAS-Int 29* (SIC 29) is effective for AP beginning on or after 1 January 2005 (on 31 December 2001).No HK(SIC)-Int 31Revenue – Barter TransactionsInvolving Advertising ServicesSIC-31 NoHKAS-Int 31*(SIC 31) is effective for AP beginning on or after 1 January 2005 (on 31 December 2001).Noas at 1 January 200926HK(SIC)-Int No.Title SIC No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HK(SIC)-Int 32Intangible Assets – Web Site Costs SIC-32NoHKAS-Int 32* (SIC 32) is effective for AP beginning on or after 1 January 2005 (on 25 March 2002).Noas at 1 January 200927HK-Int No.TitleInternational - Int No. Differences in TransitionalProvisionsDifferences in Effective DatesOther Textual DifferencesHK-Int 1The Appropriate Accounting Policies for Infrastructure Facilities No equivalent interpretationunder IFRS.N/A N/AN/A HK-Int 3Revenue – Pre-completion Contracts for the Sale of Development Properties No equivalent interpretation under IFRS.N/A N/A N/A HK-Int 4Leases – Determination of the Length of Lease Term in respect of Hong Kong Land LeasesNo equivalent interpretationunder IFRS.N/A N/AN/ANotes* These Hong Kong pronouncements might have additional wording or paragraph(s) specifying that: (i) if an entity decides to early adopt a Standard, the entity is not required to apply all the Standards effective for the same date for that period; (ii) if an entity decides to early adopt a Standard, the entity is required to apply the relevant Interpretation for that period; (iii) early adoption is encouraged; or (iv) the previous version of the Standard is withdrawn.SIC-7 Introduction of the Euro is not adopted in Hong KongThe paragraph numbers in HKFRSs generally correspond to the paragraph numbers in IFRSs.。
IFRS8–OPERATINGSEGMENTS：国际财务报告准则8–经营分部
IFRS 8 – OPERATING SEGMENTSDumbrava PartenieUniversitatea “Babes-Bolyai” Cluj-Napoca Str. Horea, nr.7, Cluj-Napoca e mail:********************.rotel.0741094150Sucala LuciaUniversitatea “Babes-Bolyai” Cluj-Napocae-mail:*****************Bochis LeonicaCECCAR-FilialaBihore-mail:**************************.0788300557tel.0745514750 Breban LudovicaUniversitatea de Vest Vasile Goldis Arad B-dul M.Viteazu, nr. 57,bl.T2, sc.C, ap.13, Municipiul Zalau,jud.Salaje-mail:***************************:0723302136Segment reporting in accordance with IFRS 8 will be mandatory for annual financial statements covering periods beginning on or after 1 January 2009. The standards replaces IAS 14, Segment Reporting, from that date.The objective of IFRS 8 is to require public companies to disclose information about their business activities and the economic environments in which they operate on the same basis as it is used by management to make decisions about the allocation of the company‟s resources and to assess the performance of the business.The standard has been endorsed for use in the European Union; other jurisdictions may have similar legal constraints on the use of new IASB standards (these are not discussed here).Keywords: operating segments, reporting of financial information, reportable segments,chief operating decision maker (CODM)Cod JEL: M41Summary of main differences between IFRS 8 and IAS 14The table below analyses the main differences between IFRS 8 Operating Segments and IAS 14 Segement Reposting, in terms of the identification of segments, the measurement of segment information, and disclosuresNot all entities are required to disclose segment information in accordance with IFRS 8. IFRS 8 applies to entities that are public or are in the process of going public. If the listed parent company financial statements are presented together with a group‘s financial statements, no separate segmental information is required for the parent.The questions and answers below clarify which entities are required to present segment information, and the requirements for companies who choose to present segment information even when not required to do so by the standard.Are segment disclosures only required in the consolidated financial statements of a group? Paragraph 2 of IFRS 8 , no, an entity whose debt or equity instruments are traded in a public market is required to present segment desclosures in its individual financial statements. Segment information is also required in the consolidated financial statements of a group, when the parent‘s debt or equity instruments are traded in a public market. If the parent‘s individual financial statements are presented together with the group‘s consolidated financial statements, separate segmental disclosures for the parent are not required.Is an entity whose securities are not yet listed, but which contemplates a public offering of its debt or equity securities in the future, required to provide disclosures under IFRS 8?Only entities or groups which file or are in the process of filing their individual or the group‘s financial statements with a regulatory body for the purpose of issuing to the public debt or equity instruments would need tom comply with IFRS 8.Can an entity that is not under the scope of IFRS 8 report segmental information?Entities outside the scope will not need to comply with IFRS 8 –but may choose to do so. Information about segments that is produced on a voluntary basis but that is not compliant with IFRS 8 cannot be described as segment information.Operating segmentsOperating segments are basis of the reportable segments disclosed in the financil statements. This section also highlights the importance of the concept of the chief operating decision maker (CODM) for the identification of operating segments. An operating segment is defined in IFRS 8 as a component of an entity:- that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity);- whose operating results are regularly reviewed by the entity,s CODM to make decision about resources to be allocated to the segment and assess its performance, and,for which discrete financial information is available.IFRS 8 indicates that a component should have its own revenue streams as well as incur expenses. Corporate division which earn no or only incidental revenues would not be operating segements, such as head office cost centres.The CODM is not meant to be title, but identifies a function. The CODM allocates the resourcesto and assesses the performance of the operating segments of the entity or the group. The CODM would generally be the most senior level of management in the entity, such as the chief executive officer, chief operating officer or a group of executive officers, such as the board.In the UK, the CODM will often be the board of directors collectively, but could be a sub-est of the board or an individual.If multiple sets of segment data are reviewed by the CODM, factors such as the nature of the business activities of the components, the existence of managers allocated to the components or the basis of the presentation of the information to the board should be considered to determine what the operating segments are. If none of these provides a conclusive answer, the analysis of segments that provides the most useful information in respect of the nature and financial effectsof the business activities should be the basis for identification of the operating segments.Under IAS 14 the primary reporting segment format is identified based on an entity‘s internal organisational and management structure and its system of internal financial reporting to key n management personnel. The primary reporting segment is either based on product/services or geographical areas. Under IFRS 8 the operating segments are identified based on the reporting of divisional results to the CODM. The principles of identification under IAS 14 and IFRS 8 are thus similar, but an analysis to determine the operating segments under IFRS 8 is still required, and these may well be different from the IAS 14 segments.Reportable segmentsOperating segments are identified based on the internal reporting of financial information to the CODM. Reportable segments are those actually disclosed in the financial statements. Operating and reportable segments are not always identical. The following questions and answers look at when operating segments can be aggregated or combined for reporting in the financial statements. The question is, when may operating segments be aggregated?Two or more operating segments may be aggregated if certain conditions are met:- The segment have similar economic characteristics, such as similar long-term average gross margins;- Aggregation allows the users of financial statements to evaluate the nature andfinancial effects of the business activities;- and segments are similar in each of the following respects: the nature of the products and services, the nature of the production processes, the type or class of c ustomer for their products and services, the methods used to distribute their products or provide their services, and if applicable, the nature of the regulatory environment, for example, banking, insurance or public utilities. The fact that operating segments have been aggregated should be disclosed. Operating segment information needs to be disclosed separately for each operating segment, including each aggregated operating segment, if they exceed certain quantitative thresholds.However an entity should ensure that all operating segments have been appropriately identified and the aggregation criteria have been met. The entity-wide disclosures, in accordance with paragraphs 32 to 34 of IFRS 8, are still required. It is important to ensure that the segments selected for reporting purposes are consistent with other reported information included in the annual report such as KIPs. Differences between narrative reporting and segmental financial reporting may confuse users of the financial statements. IFRS 8 does not prescribe a minimum ormaximum number of segments an entity should report as this is dependent on the individual entity‘s circumstances. Reporting too many segments may however not be practical or helpful to users. Reportable segments may change as a result of: an entity changing its internal organization or reporting structure, an operating segment increasing in importance and meeting the significance test, or an operating segment no longer meeting the significance test. When reporting segments change because of a change in the internal organization or reporting structure, the comparative information for prior periods has to be restated to reflect the new reporting segments, unless the necessary information is not available and the cost to develop it would be excessive. If prior periods cannot be restated, then in the year of change the current period needs to be disclosed based on the new and old reportable segment bases, unless the information is not available and the cost to develop it would be excessive.Measurement and disclosureUnder IFRS 8, reportable segments are measured as they are reported to the CODM, and they therefore do not necessarily comply with IFRS generally. Similarly, disclosures required by IFRS 8 are generally based on the information reported to de CODM. One of the main differences between IAS 14 and IFRS 8 is that under IFRS 8 the segment results are disclosed in the financial statements as they are used by the CODM for the purposes of making decisions about allocating resources to the segment and assessing performance. Similarly only those assets and liabilities that are included in the measures of the segment‘s assets and segment‘s liabilities that are used by the CODM shall be reported for that segment. Reconciliations from the segment results and segments assets and liabilities to the entity‘s results and entity‘s assets and liabilities respectively need to be presented. The reported measures to be disclosed should be those that management believes are determined in accordance with the measurement principles most consistent with those used in measuring the corresponding amounts in the entity‘s financial statements.If the CODM does not review a measure of liabilities no such measure needs to be disclosed. A measure of assets is required, however this would only reflect the amounts that are used by the CODM. If no asset information is reviewed by the CODM, the measure would be nil, and hence non-disclosure is deemed to be compliant with IFRS 8.The amount of each segment item reported should be the measure reported to the CODM for the purpose of making decision about the allocation of resources and the assessment of performance. When reported to the CODM allocations of costs, revenues, assets and liabilities should be included in these measures. Allocations should be made on a reasonable basis. An entity should report its measure of profit or loss for each reportable segment. The following items should also be disclosed, if reviewed by or regularly provided to the CODM, whether or not they are included in the measure of the segments results: external revenues, intra-segment revenues, gross interest revenue and expense, depreciation and amortization, material items of income and expense as disclosed under paragraph 97 of IAS 1, the entity‘s interest in associates and joint ventures accounted for by the equity method, income tax expense or income, and other material non-cash items.IFRS 8 also contains disclosure requirements applicable to all entities, regardless of whether, or in what format, the information is reported to the CODM. The information needs to be presented in accordance with the entity‘s accounting policies.Interaction of IFRS 8 with other standardsThere are important interactions between IFRS 8 and IFRS 5 Discontinued Operations and Assets Held for Sale and IAS 36 Impairment of Assets. Segmental reporting is also a requirement under IAS 34 Interim Financial Reporting, although less detail is required.The components identified as discontinued operations in accordance with IFRS 5 may either qualify as a segment under IFRS 8 or may be included within an operating segment also containing continuing operations. The information to be disclosed under IFRS 8 will mainly depend on whether the information for discontinued operations is separately reported to andreviewed by the CODM, within its own operating segment. An entity has to present a reconciliation from the segments results to the entity‘s profit or loss before discontinued operations, unless the results of discontinued operations were allocated to the segment. In accordance with IFRS 5, the reporting segment which inclused the discontinued operation should be identified and disclosed.Although to a lesser degree of detail and only by entities which are under the scope of IFRS 8 for their annual reporting. The following disclosures are required: amounts of revenues from external customers and intra-segment revenues, if included in the measure of segment profit or loss reviewed by the chief operating decision maker or otherwise regularly provided to the chief operating decision maker, amount of the measure of segment profit or loss, amount of total assets for which there has been a material change from the amount disclosed in the last annual financial statements in the basis of segmentation or in the basis of measurement of segment profit or loss. On publication of IFRS 8, IAS 36 was amended to state that the c ash generating unit, or group of such units, to wich goodwill is allocated for the purpose of the goodwill impairment test cannot be larger than an operating segment identified under IFRS 8. Prior to the issuance of IFRS 8, the equivalent requirement in IAS 36 stated that the cash generating unit or group of such units, to which goodwill is allocated, cannot be larger than a segment based on the entity‘s primary or secondary reporting format determined under IAS 14 and the operating segments identified under IFRS 8 pre-aggregation may therefore require the reallocations of goodwill for impairement test purposes on adoption of IFRS 8. IAS 36 provides guidance on the reallocagtion of goodwill resulting from a change in the composition of cash generating units.IAS 36 also contains additional disclosure requirements for entities within the scope of IFRS 8: The amount of impairment losses or reversed impairment losses recognized in profit or loss and in other comprehensive income by segment; for each material impairment loss or reversal of impairment loss, the segment to which the relevant asset or cash generating unit belongs. TransitionIFRS 8 is effective for annual financial statements for periods beginning on or after 1 January 2009. Early application is permitted and since IFRS 8 has been endorsed for use in the European Union, UK based entities can adopt this standard early for their financial reporting. If an entity provides segmental disclosures under IFRS 8, the fact should be disclosed.If an entity applies IFRS 8 from its effective date, that is to annual periods beginning on or after 1 January 2009, the entitiy‘s first IFRS 8 compliant segmental data is provided in its interim financial report in accordance with IAS 34 Interim Financial Reporting.The proposed improvement by the IASB, Issue 3, in the exposure draft, Proposed Improvements to IFRS, published by the IASB in October 2008, is a clarification regarding the disclosure of a measure of segments assets, if such a measure is not reviewed by the CODM. The proposal is that if the measure is not reviewed by the CODM, non-disclosure in compliant with IFRS 8. The proposed amendment would not change the IFRS, but only the basis of conclusion. The proposed improvement would become effective from 1 January 2010, although earlier application would be permitted.REFERENCES1. International Financial Reporting Standards, 2007,The Body of Expert and Licensed Accountants ofRomania Published, Bucharest2. IAS 14 – Segment Reporting3. IFRS 8 – Operating Segments, the Institute of Chartered Accountants in England and Wales (ICAEW)4. /ecifrsstudy。
IASB与FASB经营分部准则趋同及差异
ＩＡＳＢ与ＦＡＳＢ经营分部准则趋同及差异作者：陈玉媛来源：《财会通讯》2009年第03期国际会计准则理事会(IASB)于2006年11月30日发布了《国际财务报告准则第8号——经营分部》(IFRS8——operatingsegment)，该准则取代了《国际会计准则第14号—分部报告》(IAS 14 SegmentReporting)，并对报告期始于2009年1月1日或以后日期的年度财务报表生效，准则也允许被提前采用。
IFRS 8一经生效，国际财务报告准则与美国公认会计原则下的分部报告除些许细微的差异外将基本实现趋同。
本文拟分四个部分来论述分部报告在IASB与FASB的趋同及存在的差异。
一、分部报告的内容及重要作用(一)分部报告的内容分部报告是指对一些在不同行业或不同地区都有业务的企业，按其经营业务的不同性质或经营业务的地理范围分别编制、报出的财务报告。
对一些有着多种经营业务或多个地区分部的大企业来说，其各个分部的利润率、发展机会、未来前景和投资风险都可能存在很大的差别。
因此，信息的使用者不仅要看总体的会计报表，还需要参看分部的资料，以正确评价企业的机会与风险。
(二)分部报告的重要作用证券市场的有效运转和股份公司的健康发展都离不开会计信息披露制度的建立和健全。
随着全球经济一体化的发展和跨行业、跨地区企业集团的涌现，分部财务信息的披露越来越受到人们的关注，并成为会计信息披露制度的一个重要组成部分。
对于股东，分部报告能够大大提高其对企业未来现金流量及潜在盈利能力预测的准确性；对于债权人，可借助分部报告对未来现金流量的预测来评估企业短期变现能力和长期偿债能力，以确定其信贷决策；对宏观管理当局，分部信息则有助于其了解、校正经济统计的相关数据，修正产业政策和地区政策，评判企业在境内、境外的活动。
二、IASB与FASB分部报告中的趋同背景及历程(一)分部报告的趋同背景1998年12月，联合国贸易和发展委员会提交了一份名为《会计披露在东亚金融危机中所扮演的角色：应吸取的教训》的研究报告，对亚洲金融危机的一般特征、金融危机爆发的直接原因、会计在金融危机预警中应发挥的作用、与金融危机有关的国际会计准则等做了深入的研究，提出了各种有助于提高会计披露质量和透明度的建议。
航图讲解(英语)5
50
Boundaries
International boundary QNH/QNE boundary Time zone boundaries
QNH QN E
51
The navigation frequency COP
COP Magnetic route bearings True in the Northern Domestic Airspace of Canada
说明
•阴影框（导航设施为 航线和航路的组成部 分）、频率、识别标 志、摩尔斯代码、 DME功能、导航设施 的作用范围
13
导航设施识别
说明
•VOR或TAC/DME 天 线不安装在一起时
图中导航设施KQ、 ZGC和YM均为偏离 航路的导航设施，其 导航设施识别同样包 括名称、频率、识别 代码和DME功能等， 只是没放在方框里
Airway/Route
Diversionary Route, Weekend Route (Europe)
OTR Oceanic Transition Route
22
Overlying High AltitudeAirway/Route
Fig2.52 High Altitude roue on low altitude chart
Standard outbound length h≤14000ft(4250m) t=1min h＞14000ft(4250m) t=1.5mins Non-standard outbound time Diamond-shaped box DME distance
31
4. Minimum Holding Altitude
Unit 1 Introduction of accounting
IASB’s predecessor had issued 41 IASs. IASB issued IFRSs.
IAS 1 presentation of financial statements 财务报表的列报 IAS 2 inventories 存货 IAS 7 statement of cash flows 现金流量表 IAS 8 accounting polices, changes in accounting estimates and errors 会计政策，会计估计变更与错误
Double entry bookkeeping 复式记 账法
Eg. Pay ￥5000 to buy iphone, show the transaction in T account.
Dr Bank Cr Dr Asset Cr
iphone 5000
iphone
5000
Debit side Increase in: Asset (statement of financial position) Expense (income statement)
Accounting equation 会计等式
Asset = liability + owner’s equity 资产=负债+所有者权益 Assets – Liabilities = Net assets 资产 – 负债 = 净资产 Pg.35 Statement of financial position (Balance Sheet) 资产负债表
Key terms
Assets 资产 Net assets 净资产 Liability 负债 Equity 权益 Income 收益 Revenue and gains 收入和得利 Expense 费用 Loss 损失 Borrowing 借款 Double entry bookkeeping 复式记账法
2. 国际会计准则中文版
国际会计准则2003年9月19日国际会计准则(IAS)目录Framework for the Preparation and Presentation of Financial Statements (3)Preface (24)Procedure and Objective of IASB (27)IAS 1: Presentation of Financial Statements (33)IAS 2: Inventories (55)IAS 7: Cash Flow Statements (62)IAS 8: Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (73)IAS 10: Events After the Balance Sheet Date (82)IAS 11: Construction Contracts (93)IAS 12: Income Taxes (101)IAS 14: Segment Reporting (134)IAS 15: Information Reflecting the Effects of Changing Prices (150)IAS 16: Property, Plant and Equipment (155)IAS 17: Leases (169)IAS 18: Revenue (180)IAS 19: Employee Benefits (188)IAS 20: Accounting for Government Grants and Disclosure of Government Assistance (227)IAS 21: The Effects of Changes in Foreign Exchange Rates (233)IAS 22: Business Combinations (244)IAS 23: Borrowing Costs (270)IAS 24: Related Party Disclosures (275)IAS 26: Accounting and Reporting by Retirement Benefit Plans (280)IAS 27: Consolidated Financial Statements (288)IAS 28: Investments in Associates (294)IAS 29: Financial Reporting in Hyperinflationary Economies (301)IAS 30: Disclosures in the Financial Statements of Banks and Similar Financial Institutions (308)IAS 31: Financial Reporting of Interests in Joint Ventures (319)IAS 32: Financial Instruments: Disclosure and Presentation (328)IAS 33: Earnings per Share (351)IAS 34: Interim Financial Reporting (365)IAS 35: Discontinuing Operations (376)IAS 36: Impairment of Assets (385)IAS 37: Provisions, Contingent Liabilities and Contingent Assets (410)IAS 38: Intangible Assets (426)IAS 39: Financial Instruments: Recognition and Measurement (452)IAS 40: Investment Property (504)IAS 41: Agriculture (520)Framework for the Preparation and Presentation of Financial Statements编制和呈报财务报表的基本框架The IASB Framework is a conceptual accounting framework that sets out the concepts that underlie the preparation and presentation of financial statements for external users. It was approved in 1989. The IASB Framework assists the IASB:l in the development of future International Accounting Standards and in its review of existing International Accounting Standards; andl in promoting the harmonisation of regulations, accounting standards and procedures relating to the presentation of financial statements by providing a basis for reducing the number of alternative accounting treatments permitted by International Accounting Standards.In addition, the Framework may assist:l preparers of financial statements in applying International Accounting Standards and in dealing with topics that have yet to form the subject of an International Accounting Standard;l auditors in forming an opinion as to whether financial statements conform with International Accounting Standards;l users of financial statements in interpreting the information contained in financial statements prepared in conformity with International Accounting Standards; andl those who are interested in the work of IASB, providing them with information about its approach to the formulation of accounting standards.The Framework is not an International Accounting Standard and does not define standards for any particular measurement or disclosure issue.In a limited number of cases there may be a conflict between the Framework and a requirement within an International Accounting Standard. In those cases where there is a conflict, the requirements of the International Accounting Standard prevail over those of the Framework.世界上许多企业都编制并且向外部使用者呈报财务报表。
正大集团新准则讲座
要点解读
– 不同存货可变现净值的确定 产成品、商品和用于出售的材料等直接用于出售的商品存货， 在正常生产经营过程中，应当以该存货的估计售价减去估计 的销售费用和相关税费后的金额确定其可变现净值。 用于生产的材料、在产品或自制半成品等需要经过加工的材 料存货，在正常生产经营过程中，应当以所生产的产成品的 估计售价减去至完工时估计将要发生的成本、估计的销售费 用以及相关税费后的金额确定其可变现净值。
16 IAS 18 Revenue IAS 19 Employee Benefits
IASs 1-41
IAS 20 Accounting for government grants and disclosure of government assistance
IAS 21 The effects of changes in foreign exchange rates IAS 23 Borrowing costs IAS 24 Related Party Disclosures IAS 26 Accounting and reporting by retirement benefit plans IAS 27 Consolidated and separate financial statements IAS 28 Investments in associates IAS 29 Financial reporting in hyperinflationary economics IAS 30 Disclosures in the financial statements of banks and
7
IFRS的全球运用状况
– 05年欧盟25国开始采用； – 06年将有100个国家和地区采用； – 估计2019年将有150国家和地区采用。
ifrs8国际财务报告准则8号
IFRS8 International Financial Reporting Standard8Operating SegmentsIn April2001the International Accounting Standards Board(IASB)adopted IAS14Segment Reporting,which had originally been issued by the International Accounting Standards Committee in August1997.IAS14Segment Reporting replaced IAS14Reporting Financial Information by Segment,issued in August1981.In November2006the IASB issued IFRS8Operating Segments to replace IAS14.IAS1 Presentation of Financial Statements(as revised in2007)amended the terminology used throughout IFRSs,including IFRS8.Other IFRSs have made minor consequential amendments to IFRS8.They include Improvements to IFRSs(issued April2009),IAS24Related Party Disclosures(issued November 2009),IFRS10Consolidated Financial Statements(issued May2011),IAS19Employee Benefits (issued June2011)and Annual Improvements to IFRSs2010–2012Cycle(issued December2013).IFRS Foundation A287IFRS8C ONTENTSfrom paragraph INTRODUCTION IN1 INTERNATIONAL FINANCIAL REPORTING STANDARD8OPERATING SEGMENTSCORE PRINCIPLE1 SCOPE2 OPERATING SEGMENTS5 REPORTABLE SEGMENTS11 Aggregation criteria12 Quantitative thresholds13 DISCLOSURE20 General information22 Information about profit or loss,assets and liabilities23 MEASUREMENT25 Reconciliations28 Restatement of previously reported information29 ENTITY-WIDE DISCLOSURES31 Information about products and services32 Information about geographical areas33 Information about major customers34 TRANSITION AND EFFECTIVE DATE35 WITHDRAWAL OF IAS1437 APPENDICESA Defined termB Amendments to other IFRSsFOR THE ACCOMPANYING DOCUMENTS LISTED BELOW,SEE PART B OF THIS EDITIONAPPROVAL BY THE BOARD OF IFRS8ISSUED IN NOVEMBER2006BASIS FOR CONCLUSIONSAPPENDICESA Background information and basis for conclusions of the US FinancialAccounting Standards Board on SFAS131B Amendments to the Basis for Conclusions on other IFRSsDISSENTING OPINIONSIMPLEMENTATION GUIDANCEAPPENDIXAmendments to other Implementation GuidanceA288IFRS FoundationIFRS8 International Financial Reporting Standard8Operating Segments(IFRS8)is set out inparagraphs1–37and Appendices A and B.All the paragraphs have equal authority. Paragraphs in bold type state the main principles.Definitions of terms are given in the Glossary for International Financial Reporting Standards.IFRS8should be read in the context of its core principle and the Basis for Conclusions,the Preface to International Financial Reporting Standards and the Conceptual Framework for Financial Reporting.IAS8 Accounting Policies,Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.IFRS Foundation A289IFRS8IntroductionReasons for issuing the IFRSIN1International Financial Reporting Standard8Operating Segments sets out requirements for disclosure of information about an entity’s operating segmentsand also about the entity’s products and services,the geographical areas inwhich it operates,and its major customers.IN2Achieving convergence of accounting standards around the world is one of the prime objectives of the International Accounting Standards Board.In pursuit ofthat objective,the Board and the Financial Accounting Standards Board(FASB)in the United States have undertaken a joint short-term project with theobjective of reducing differences between International Financial ReportingStandards(IFRSs)and US generally accepted accounting principles(US GAAP)that are capable of resolution in a relatively short time and can be addressedoutside major projects.One aspect of that project involves the two boardsconsidering each other’s recent standards with a view to adopting high qualityfinancial reporting solutions.The IFRS arises from the IASB’s consideration ofFASB Statement No.131Disclosures about Segments of an Enterprise and RelatedInformation(SFAS131)issued in1997,compared with IAS14Segment Reporting,which was issued in substantially its present form by the IASB’s predecessorbody,the International Accounting Standards Committee,in1997.IN3The IFRS achieves convergence with the requirements of SFAS131,except for minor differences listed in paragraph BC60of the Basis for Conclusions.Thewording of the IFRS is the same as that of SFAS131except for changes necessaryto make the terminology consistent with that in other IFRSs.Main features of the IFRSIN4The IFRS specifies how an entity should report information about its operating segments in annual financial statements and,as a consequential amendment toIAS34Interim Financial Reporting,requires an entity to report selectedinformation about its operating segments in interim financial reports.It alsosets out requirements for related disclosures about products and services,geographical areas and major customers.IN5The IFRS requires an entity to report financial and descriptive information about its reportable segments.Reportable segments are operating segments oraggregations of operating segments that meet specified criteria.Operatingsegments are components of an entity about which separate financialinformation is available that is evaluated regularly by the chief operatingdecision maker in deciding how to allocate resources and in assessingperformance.Generally,financial information is required to be reported on thesame basis as is used internally for evaluating operating segment performanceand deciding how to allocate resources to operating segments.IN6The IFRS requires an entity to report a measure of operating segment profit or loss and of segment assets.It also requires an entity to report a measure ofA290IFRS FoundationIFRS8segment liabilities and particular income and expense items if such measuresare regularly provided to the chief operating decision maker.It requiresreconciliations of total reportable segment revenues,total profit or loss,totalassets,liabilities and other amounts disclosed for reportable segments tocorresponding amounts in the entity’s financial statements.IN7The IFRS requires an entity to report information about the revenues derived from its products or services(or groups of similar products and services),aboutthe countries in which it earns revenues and holds assets,and about majorcustomers,regardless of whether that information is used by management inmaking operating decisions.However,the IFRS does not require an entity toreport information that is not prepared for internal use if the necessaryinformation is not available and the cost to develop it would be excessive.IN8The IFRS also requires an entity to give descriptive information about the way the operating segments were determined,the products and services provided bythe segments,differences between the measurements used in reporting segmentinformation and those used in the entity’s financial statements,and changes inthe measurement of segment amounts from period to period.IN9An entity shall apply this IFRS for annual periods beginning on or after 1January2009.Earlier application is permitted.If an entity applies this IFRSfor an earlier period,it shall disclose that fact.Changes from previous requirementsIN10The IFRS replaces IAS14Segment Reporting.The main changes from IAS14are described below.Identification of segmentsIN11The requirements of the IFRS are based on the information about the components of the entity that management uses to make decisions aboutoperating matters.The IFRS requires identification of operating segments onthe basis of internal reports that are regularly reviewed by the entity’s chiefoperating decision maker in order to allocate resources to the segment andassess its performance.IAS14required identification of two sets ofsegments—one based on related products and services,and the other ongeographical areas.IAS14regarded one set as primary segments and the otheras secondary segments.IN12A component of an entity that sells primarily or exclusively to other operating segments of the entity is included in the IFRS’s definition of an operatingsegment if the entity is managed that way.IAS14limited reportable segmentsto those that earn a majority of their revenue from sales to external customersand therefore did not require the different stages of vertically integratedoperations to be identified as separate segments.Measurement of segment informationIN13The IFRS requires the amount reported for each operating segment item to be the measure reported to the chief operating decision maker for the purposes ofallocating resources to the segment and assessing its performance.IAS14IFRS Foundation A291IFRS8required segment information to be prepared in conformity with the accountingpolicies adopted for preparing and presenting the financial statements of theconsolidated group or entity.IN14IAS14defined segment revenue,segment expense,segment result,segment assets and segment liabilities.The IFRS does not define these terms,but requiresan explanation of how segment profit or loss,segment assets and segmentliabilities are measured for each reportable segment.DisclosureIN15The IFRS requires an entity to disclose the following information:(a)factors used to identify the entity’s operating segments,including thebasis of organisation(for example,whether management organises theentity around differences in products and services,geographical areas,regulatory environments,or a combination of factors and whethersegments have been aggregated),and(b)types of products and services from which each reportable segmentderives its revenues.IN16IAS14required the entity to disclose specified items of information about its primary segments.The IFRS requires an entity to disclose specified amountsabout each reportable segment,if the specified amounts are included in themeasure of segment profit or loss and are reviewed by or otherwise regularlyprovided to the chief operating decision maker.IN17The IFRS requires an entity to report interest revenue separately from interest expense for each reportable segment unless a majority of the segment’s revenuesare from interest and the chief operating decision maker relies primarily on netinterest revenue to assess the performance of the segment and to make decisionsabout resources to be allocated to the segment.IAS14did not require disclosureof interest income and expense.IN18The IFRS requires an entity,including an entity with a single reportable segment,to disclose information for the entity as a whole about its products andservices,geographical areas,and major customers.This requirement applies,regardless of the entity’s organisation,if the information is not included as partof the disclosures about segments.IAS14required the disclosure of secondarysegment information for either industry or geographical segments,tosupplement the information given for the primary segments.A292IFRS FoundationIFRS8 International Financial Reporting Standard8Operating SegmentsCore principle1An entity shall disclose information to enable users of its financial statements to evaluate the nature and financial effects of the businessactivities in which it engages and the economic environments in which itoperates.Scope2This IFRS shall apply to:(a)the separate or individual financial statements of an entity:(i)whose debt or equity instruments are traded in a public market(a domestic or foreign stock exchange or an over-the-countermarket,including local and regional markets),or(ii)that files,or is in the process of filing,its financial statementswith a securities commission or other regulatory organisation forthe purpose of issuing any class of instruments in a publicmarket;and(b)the consolidated financial statements of a group with a parent:(i)whose debt or equity instruments are traded in a public market(a domestic or foreign stock exchange or an over-the-countermarket,including local and regional markets),or(ii)that files,or is in the process of filing,the consolidated financialstatements with a securities commission or other regulatoryorganisation for the purpose of issuing any class of instrumentsin a public market.3If an entity that is not required to apply this IFRS chooses to disclose information about segments that does not comply with this IFRS,it shall notdescribe the information as segment information.4If a financial report contains both the consolidated financial statements of a parent that is within the scope of this IFRS as well as the parent’s separatefinancial statements,segment information is required only in the consolidatedfinancial statements.Operating segments5An operating segment is a component of an entity:(a)that engages in business activities from which it may earn revenues andincur expenses(including revenues and expenses relating to transactionswith other components of the same entity),IFRS Foundation A293IFRS8(b)whose operating results are regularly reviewed by the entity’s chiefoperating decision maker to make decisions about resources to beallocated to the segment and assess its performance,and(c)for which discrete financial information is available.An operating segment may engage in business activities for which it has yet toearn revenues,for example,start-up operations may be operating segmentsbefore earning revenues.6Not every part of an entity is necessarily an operating segment or part of an operating segment.For example,a corporate headquarters or some functionaldepartments may not earn revenues or may earn revenues that are onlyincidental to the activities of the entity and would not be operating segments.For the purposes of this IFRS,an entity’s post-employment benefit plans are notoperating segments.7The term‘chief operating decision maker’identifies a function,not necessarily a manager with a specific title.That function is to allocate resources to and assessthe performance of the operating segments of an entity.Often the chiefoperating decision maker of an entity is its chief executive officer or chiefoperating officer but,for example,it may be a group of executive directors orothers.8For many entities,the three characteristics of operating segments described in paragraph5clearly identify its operating segments.However,an entity mayproduce reports in which its business activities are presented in a variety ofways.If the chief operating decision maker uses more than one set of segmentinformation,other factors may identify a single set of components asconstituting an entity’s operating segments,including the nature of thebusiness activities of each component,the existence of managers responsible forthem,and information presented to the board of directors.9Generally,an operating segment has a segment manager who is directly accountable to and maintains regular contact with the chief operating decisionmaker to discuss operating activities,financial results,forecasts,or plans for thesegment.The term‘segment manager’identifies a function,not necessarily amanager with a specific title.The chief operating decision maker also may bethe segment manager for some operating segments.A single manager may bethe segment manager for more than one operating segment.If thecharacteristics in paragraph5apply to more than one set of components of anorganisation but there is only one set for which segment managers are heldresponsible,that set of components constitutes the operating segments.10The characteristics in paragraph5may apply to two or more overlapping sets of components for which managers are held responsible.That structure issometimes referred to as a matrix form of organisation.For example,in someentities,some managers are responsible for different product and service linesworldwide,whereas other managers are responsible for specific geographicalareas.The chief operating decision maker regularly reviews the operatingresults of both sets of components,and financial information is available forboth.In that situation,the entity shall determine which set of componentsconstitutes the operating segments by reference to the core principle.A294IFRS FoundationIFRS8 Reportable segments11An entity shall report separately information about each operating segment that:(a)has been identified in accordance with paragraphs5–10or results fromaggregating two or more of those segments in accordance withparagraph12,and(b)exceeds the quantitative thresholds in paragraph13.Paragraphs14–19specify other situations in which separate information aboutan operating segment shall be reported.Aggregation criteria12Operating segments often exhibit similar long-term financial performance if they have similar economic characteristics.For example,similar long-termaverage gross margins for two operating segments would be expected if theireconomic characteristics were similar.Two or more operating segments may beaggregated into a single operating segment if aggregation is consistent with thecore principle of this IFRS,the segments have similar economic characteristics,and the segments are similar in each of the following respects:(a)the nature of the products and services;(b)the nature of the production processes;(c)the type or class of customer for their products and services;(d)the methods used to distribute their products or provide their services;and(e)if applicable,the nature of the regulatory environment,for example,banking,insurance or public utilities.Quantitative thresholds13An entity shall report separately information about an operating segment that meets any of the following quantitative thresholds:(a)Its reported revenue,including both sales to external customers andintersegment sales or transfers,is10per cent or more of the combinedrevenue,internal and external,of all operating segments.(b)The absolute amount of its reported profit or loss is10per cent or moreof the greater,in absolute amount,of(i)the combined reported profit ofall operating segments that did not report a loss and(ii)the combinedreported loss of all operating segments that reported a loss.(c)Its assets are10per cent or more of the combined assets of all operatingsegments.Operating segments that do not meet any of the quantitative thresholds may beconsidered reportable,and separately disclosed,if management believes thatinformation about the segment would be useful to users of the financialstatements.IFRS Foundation A295IFRS814An entity may combine information about operating segments that do not meet the quantitative thresholds with information about other operating segmentsthat do not meet the quantitative thresholds to produce a reportable segmentonly if the operating segments have similar economic characteristics and share amajority of the aggregation criteria listed in paragraph12.15If the total external revenue reported by operating segments constitutes less than75per cent of the entity’s revenue,additional operating segments shall beidentified as reportable segments(even if they do not meet the criteria inparagraph13)until at least75per cent of the entity’s revenue is included inreportable segments.16Information about other business activities and operating segments that are not reportable shall be combined and disclosed in an‘all other segments’categoryseparately from other reconciling items in the reconciliations required byparagraph28.The sources of the revenue included in the‘all other segments’category shall be described.17If management judges that an operating segment identified as a reportable segment in the immediately preceding period is of continuing significance,information about that segment shall continue to be reported separately in thecurrent period even if it no longer meets the criteria for reportability inparagraph13.18If an operating segment is identified as a reportable segment in the current period in accordance with the quantitative thresholds,segment data for a priorperiod presented for comparative purposes shall be restated to reflect the newlyreportable segment as a separate segment,even if that segment did not satisfythe criteria for reportability in paragraph13in the prior period,unless thenecessary information is not available and the cost to develop it would beexcessive.19There may be a practical limit to the number of reportable segments that an entity separately discloses beyond which segment information may become toodetailed.Although no precise limit has been determined,as the number ofsegments that are reportable in accordance with paragraphs13–18increasesabove ten,the entity should consider whether a practical limit has been reached. Disclosure20An entity shall disclose information to enable users of its financial statements to evaluate the nature and financial effects of the businessactivities in which it engages and the economic environments in which itoperates.21To give effect to the principle in paragraph20,an entity shall disclose the following for each period for which a statement of comprehensive income ispresented:(a)general information as described in paragraph22;A296IFRS FoundationIFRS8(b)information about reported segment profit or loss,including specifiedrevenues and expenses included in reported segment profit or loss,segment assets,segment liabilities and the basis of measurement,asdescribed in paragraphs23–27;and(c)reconciliations of the totals of segment revenues,reported segmentprofit or loss,segment assets,segment liabilities and other materialsegment items to corresponding entity amounts as described inparagraph28.Reconciliations of the amounts in the statement of financial position forreportable segments to the amounts in the entity’s statement of financialposition are required for each date at which a statement of financial position isrmation for prior periods shall be restated as described inparagraphs29and30.General information22An entity shall disclose the following general information:(a)factors used to identify the entity’s reportable segments,including thebasis of organisation(for example,whether management has chosen toorganise the entity around differences in products and services,geographical areas,regulatory environments,or a combination of factorsand whether operating segments have been aggregated);(aa)the judgements made by management in applying the aggregation criteria in paragraph12.This includes a brief description of theoperating segments that have been aggregated in this way and theeconomic indicators that have been assessed in determining that theaggregated operating segments share similar economic characteristics;and(b)types of products and services from which each reportable segmentderives its revenues.Information about profit or loss,assets and liabilities23An entity shall report a measure of profit or loss for each reportable segment.An entity shall report a measure of total assets and liabilities for each reportablesegment if such amounts are regularly provided to the chief operating decisionmaker.An entity shall also disclose the following about each reportablesegment if the specified amounts are included in the measure of segment profitor loss reviewed by the chief operating decision maker,or are otherwiseregularly provided to the chief operating decision maker,even if not included inthat measure of segment profit or loss:(a)revenues from external customers;(b)revenues from transactions with other operating segments of the sameentity;(c)interest revenue;(d)interest expense;(e)depreciation and amortisation;IFRS Foundation A297IFRS8(f)material items of income and expense disclosed in accordance withparagraph97of IAS1Presentation of Financial Statements(as revised in2007);(g)the entity’s interest in the profit or loss of associates and joint venturesaccounted for by the equity method;(h)income tax expense or income;and(i)material non-cash items other than depreciation and amortisation.An entity shall report interest revenue separately from interest expense for eachreportable segment unless a majority of the segment’s revenues are frominterest and the chief operating decision maker relies primarily on net interestrevenue to assess the performance of the segment and make decisions aboutresources to be allocated to the segment.In that situation,an entity may reportthat segment’s interest revenue net of its interest expense and disclose that ithas done so.24An entity shall disclose the following about each reportable segment if the specified amounts are included in the measure of segment assets reviewed bythe chief operating decision maker or are otherwise regularly provided to thechief operating decision maker,even if not included in the measure of segmentassets:(a)the amount of investment in associates and joint ventures accounted forby the equity method,and(b)the amounts of additions to non-current assets1other than financialinstruments,deferred tax assets,net defined benefit assets(see IAS19Employee Benefits)and rights arising under insurance contracts. Measurement25The amount of each segment item reported shall be the measure reported to the chief operating decision maker for the purposes of making decisions aboutallocating resources to the segment and assessing its performance.Adjustmentsand eliminations made in preparing an entity’s financial statements andallocations of revenues,expenses,and gains or losses shall be included indetermining reported segment profit or loss only if they are included in themeasure of the segment’s profit or loss that is used by the chief operatingdecision maker.Similarly,only those assets and liabilities that are included inthe measures of the segment’s assets and segment’s liabilities that are used bythe chief operating decision maker shall be reported for that segment.Ifamounts are allocated to reported segment profit or loss,assets or liabilities,those amounts shall be allocated on a reasonable basis.26If the chief operating decision maker uses only one measure of an operating segment’s profit or loss,the segment’s assets or the segment’s liabilities inassessing segment performance and deciding how to allocate resources,segmentprofit or loss,assets and liabilities shall be reported at those measures.If the 1For assets classified according to a liquidity presentation,non-current assets are assets that include amounts expected to be recovered more than twelve months after the reporting period.A298IFRS FoundationIFRS8chief operating decision maker uses more than one measure of an operatingsegment’s profit or loss,the segment’s assets or the segment’s liabilities,thereported measures shall be those that management believes are determined inaccordance with the measurement principles most consistent with those used inmeasuring the corresponding amounts in the entity’s financial statements.27An entity shall provide an explanation of the measurements of segment profit or loss,segment assets and segment liabilities for each reportable segment.At aminimum,an entity shall disclose the following:(a)the basis of accounting for any transactions between reportablesegments.(b)the nature of any differences between the measurements of thereportable segments’profits or losses and the entity’s profit or loss beforeincome tax expense or income and discontinued operations(if notapparent from the reconciliations described in paragraph28).Thosedifferences could include accounting policies and policies for allocationof centrally incurred costs that are necessary for an understanding of thereported segment information.(c)the nature of any differences between the measurements of thereportable segments’assets and the entity’s assets(if not apparent fromthe reconciliations described in paragraph28).Those differences couldinclude accounting policies and policies for allocation of jointly usedassets that are necessary for an understanding of the reported segmentinformation.(d)the nature of any differences between the measurements of thereportable segments’liabilities and the entity’s liabilities(if not apparentfrom the reconciliations described in paragraph28).Those differencescould include accounting policies and policies for allocation of jointlyutilised liabilities that are necessary for an understanding of thereported segment information.(e)the nature of any changes from prior periods in the measurementmethods used to determine reported segment profit or loss and theeffect,if any,of those changes on the measure of segment profit or loss.(f)the nature and effect of any asymmetrical allocations to reportablesegments.For example,an entity might allocate depreciation expense toa segment without allocating the related depreciable assets to thatsegment.Reconciliations28An entity shall provide reconciliations of all of the following:(a)the total of the reportable segments’revenues to the entity’s revenue.(b)the total of the reportable segments’measures of profit or loss to theentity’s profit or loss before tax expense(tax income)and discontinuedoperations.However,if an entity allocates to reportable segments itemsIFRS Foundation A299。
分部报告分类基础比较与建议
分部报告分类基础比较与建议摘要：随着改革开放的深入、证券市场的不断完善与发展，以及入世的影响，我国企业扩张发展，大型多元化经营企业增多。
信息使用者在理解多元化经营企业过去的业绩、评价风险与回报、预测未来前景遇到了许多问题，分部报告在一定程度上满足了投资者及其他信息使用者的信息需求。
然而，企业按照不同的划分分部基础所提供的信息将会有很大差异。
本文以分部报表分类为核心，详细分析两种企业分部分类方法的合理性与缺陷，并对我国分部分类提出几点改进设想。
关键字：企业会计准则分部报告风险与报酬法管理法一、世界各国和地区对报告分部分类方法分析企业分部财务报告，必须判断企业分部确定的合理性。
目前各国和地区在处理企业报告分部方面没有统一的做法。
国际上对报告分部的分类方法归纳起来主要有两种，一种是风险与报酬法，另一种是管理法。
“风险与报酬法”，是从经营角度或地区角度，按照各组成部分承担了不同于其他组成部分的风险和报酬，来区分各报告分部。
总的来说，这种分类方法为前国际会计准则ias14 segment reporting、英国和中国等国家所采用。
“管理法”，是从内部管理结构的角度来确定报告分部。
采用这种方法的国家或地区有美国和新的国际财务报告准则ifrs8（取代了原来的ias14）。
虽然各国和地区对于报告分部采用的会计处理方法不同，但是绝大多数国家和地区都要求公司在财务报告中（一般在报表附注里）披露相关信息。
二、我国现行准则支持报告分部采用”风险与报酬法”的观点我国准则做出这样的规定，是由于现阶段我国尚存在会计从业人员素质不高、企业赢利操纵、中介机构公信力不高等诸多难题，体现了会计准则制定者在会计准则制定方面所面临的诸多技术难题所做的现实选择。
(一)根据”风险与报酬法”确定的报告分部所提供的信息，较”管理法”所提供的信息更具可比性。
这种可比性不仅体现在横向--会计主体间信息的可比性，还体现在纵向--不同时点的财务信息的可比性。
国际会计准则IAS_14英文版
IAS 14© IASCF 903International Accounting Standard 14Segment ReportingTh i s vers i on i ncludes amendments result i ng from new and amended IFRSs issued up to 31December 2005.IAS 14C ONTENTSparagraphsINTRODUCTION IN1–IN14 INTERNATIONAL ACCOUNTING STANDARD 14SEGMENT REPORTINGOBJECTIVESCOPE1–7 DEFINITIONS8–25 Definitions from other Standards8 Definitions of business segment and geographical segment9–15 Definitions of segment revenue, expense, result, assets, and liabilities16–25 IDENTIFYING REPORTABLE SEGMENTS26–43 Primary and secondary segment reporting formats26–30 Business and geographical segments31–33 Reportable segments34–43 SEGMENT ACCOUNTING POLICIES44–48 DISCLOSURE49–83 Primary reporting format50–67 Secondary segment information68–72 Illustrative segment disclosures73 Other disclosure matters74–83 EFFECTIVE DATE84 APPENDICESA Segment definition decision treeB Illustrative segment disclosuresC Summary of required disclosure904© IASCFIAS 14 International Accounting Standard 14 Segment Reporting (IAS14) is set out in paragraphs 1–84. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS14 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Framework for the Preparati on and Presentati on of Fi nanci al Statements. IAS8 Accounti ng Poli ci es, Changes i n Accounti ng Esti mates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.© IASCF905IAS 14IntroductionIN1This Standard (IAS14 (revised)) replaces IAS14 Reporti ng Fi nanci al Informati on by Segment (‘the original IAS14’). IAS 14 (revised) is effective for accounting periods beginning on or after 1 July 1998. The major changes from the original IAS14 are as follows.IN2The original IAS14 applied to entities whose securities are publicly traded and other economically significant entities. IAS 14 (revised) applies to entities whose equity or debt securities are publicly traded, including enterprises in the process of issuing equity or debt securities in a public securities market, but not to other economically significant entities.IN3The original IAS14 required that information be reported for industry segments and geographical segments. It provided only general guidance for identifying industry segments and geographical segments. It suggested that internal organisational groupings may provide a basis for determining reportable segments, or segment reporting may require reclassification of data. IAS14 (revised) requires that information be reported for business segments and geographical segments. It provides more detailed guidance than the original IAS14 for identifying business segments and geographical segments. It requires that an entity look to its internal organisational structure and internal reporting system for the purpose of identifying those segments. If internal segments are based neither on groups of related products and services nor on geography, IAS14 (revised) requires that an entity should look to the next lower level of internal segmentation to identify its reportable segments.IN4The original IAS14 required that the same quantity of information be reported for both industry segments and geographical segments. IAS14 (revised) provides that one basis of segmentation is primary and the other is secondary, with considerably less information required to be disclosed for secondary segments.IN5The original IAS14 was silent on whether segment information must be prepared using the accounting policies adopted for the consolidated or entity financial statements. IAS14 (revised) requires that the same accounting policies be followed.IN6The original IAS14 had allowed differences in the definition of segment result among entities. IAS14 (revised) provides more detailed guidance than the original IAS14 as to specific items of revenue and expense that should be included in or excluded from segment revenue and segment expense.Accordingly, IAS14 (revised) provides for a standardised measure of segment result, but only to the extent that items of revenue and operating expense can be directly attributed or reasonably allocated to segments.IN7IAS14 (revised) requires ‘symmetry’ in the inclusion of items in segment result and in segment assets. If, for example, segment result reflects depreciation expense, the depreciable asset must be included in segment assets. The original IAS14 was silent on this matter.906© IASCFIAS 14 IN8The original IAS14 was silent on whether segments deemed too small for separate reporting could be combined with other segments or excluded from all reportable segments. IAS14 (revised) provides that small internally reported segments that are not required to be separately reported may be combined with each other if they share a substantial number of the factors that define a business segment or geographical segment, or they may be combined with a similar significant segment for which information is reported internally if certain conditions are met.IN9The original IAS14 was silent on whether geographical segments should be based on where the entity’s assets are located (the origin of its sales) or on where its customers are located (the destination of its sales). IAS14 (revised) requires that, whichever is the basis of an entity’s geographical segments, several items of data must be presented on the other basis if significantly different.IN10The original IAS14 required four principal items of information for both industry segments and geographical segments:(a)sales or other operating revenues, distinguishing between revenue derivedfrom customers outside the entity and revenue derived from othersegments;(b)segment result;(c)segment assets employed; and(d)the basis of inter-segment pricing.For an entity’s primary basis of segment reporting (business segments or geographical segments), IAS14 (revised) requires those same four items of information plus:(a)segment liabilities;(b)cost of property, plant, equipment, and intangible assets acquired duringthe period;(c)depreciation and amortisation expense;(d)non-cash expenses other than depreciation and amortisation; and(e)the entity’s share of the profit or loss of an associate, joint venture, or otherinvestment accounted for under the equity method if substantially all ofthe associate’s operations are within only that segment, and the amount ofthe related investment.For an entity’s secondary basis of segment reporting, IAS14 (revised) drops the original IAS14 requirement for segment result and replaces it with the cost of property, plant, equipment, and intangible assets acquired during the period.IN11The original IAS14 was silent on whether prior period segment information presented for comparative purposes should be restated for a material change in segment accounting policies. IAS14 (revised) requires restatement unless it is impracticable to do so.© IASCF907IAS 14IN12IAS14 (revised) requires that if total revenue from external customers for all reportable segments combined is less than 75 per cent of total entity revenue, then additional reportable segments should be identified until the 75 per cent level is reached.IN13The original IAS14 allowed a different method of pricing inter-segment transfers to be used in segment data than was actually used to price the transfers. IAS14 (revised) requires that inter-segment transfers be measured on the basis that the entity actually used to price the transfers.IN14IAS14 (revised) requires disclosure of revenue for any segment not deemed reportable because it earns a majority of its revenue from sales to other segments if that segment’s revenue from sales to external customers is 10 per cent or more of total entity revenue. The original IAS14 had no comparable requirement.908© IASCFIAS 14 International Accounting Standard 14Segment ReportingObjectiveThe objective of this Standard is to establish principles for reporting financial information by segment—information about the different types of products and services an entity produces and the different geographical areas in which it operates—to help users of financial statements:(a)better understand the entity’s past performance;(b)better assess the entity’s risks and returns; and(c)make more informed judgements about the entity as a whole.Many entities provide groups of products and services or operate in geographical areas that are subject to differing rates of profitability, opportunities for growth, future prospects, and risks. Information about an entity’s different types of products and services and its operations in different geographical areas—often called segment information—is relevant to assessing the risks and returns of a diversified or multinational entity but may not be determinable from the aggregated data. Therefore, segment information is widely regarded as necessary to meeting the needs of users of financial statements.Scope1This Standard shall be applied in complete sets of published financial statements that comply with International Financial Reporting Standards.2 A complete set of financial statements includes a balance sheet, incomestatement, cash flow statement, a statement showing changes in equity, and notes, as provided in IAS1 Presentation of Financial Statements.3T his Standard shall be applied by entities whose equity or debt securities are publicly traded and by entities that are in the process of issuing equity or debt securities in public securities markets.4If an entity whose securities are not publicly traded prepares financial statements that comply with International Financial Reporting Standards, that entity is encouraged to disclose financial information by segment voluntarily.5If an entity whose securities are not publicly traded chooses to disclose segment information voluntarily in financial statements that comply with International Financial Reporting Standards, that entity shall comply fully with the requirements of this Standard.6If a single financial report contains both consolidated financial statements of an entity whose securities are publicly traded and the separate financial statements of the parent or one or more subsidiaries, segment information need be presented only on the basis of the consolidated financial statements. If a subsidiary is itself an entity whose securities are publicly traded, it will present segment information in its own separate financial report.© IASCF909IAS 147Similarly, if a single financial report contains both the financial statements of an entity whose securities are publicly traded and the separate financial statements of an equity method associate or joint venture in which the entity has a financial interest, segment information need be presented only on the basis of the entity’s financial statements. If the equity method associate or joint venture is itself an entity whose securities are publicly traded, it will present segment information in its own separate financial report.DefinitionsDefinitions from other Standards8T he following terms are used in this Standard with the meanings specified in IAS7 Cash Flow Statements; IAS8 Accounting Policies, Changes in Accounting Estimates and Errors; and IAS18 Revenue:Operating activities are the principal revenue-producing activities of an entity and other activities that are not investing or financing activities.Accounting policies are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements.Revenue is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants.Definitions of business segment and geographical segment9The terms business segment and geographical segment are used in this Standard with the following meanings:A business segment is a distinguishable component of an entity that is engaged inproviding an individual product or service or a group of related products or services and that is subject to risks and returns that are different from those of other business segments. Factors that shall be considered in determining whether products and services are related include:(a)the nature of the products or services;(b)the nature of the production processes;(c)the type or class of customer for the products or services;(d)the methods used to distribute the products or provide the services; and(e)if applicable, the nature of the regulatory environment, for example,banking, insurance, or public utilities.A geographical segment is a distinguishable component of an entity that is engagedin providing products or services within a particular economic environment and that is subject to risks and returns that are different from those of components operating in other economic environments. Factors that shall be considered in identifying geographical segments include:(a)similarity of economic and political conditions;910© IASCFIAS 14© IASCF 911(b)relationships between operations in different geographical areas;(c)proximity of operations;(d)special risks associated with operations in a particular area;(e)exchange control regulations; and(f)the underlying currency risks.A reportable segment is a business segment or a geographical segment identified based on the foregoing definitions for which segment information is required to be disclosed by this Standard.10The factors in paragraph 9 for identifying business segments and geographicalsegments are not listed in any particular order.11 A single business segment does not include products and services withsignificantly differing risks and returns. While there may be dissimilarities with respect to one or several of the factors in the definition of a business segment, the products and services included in a single business segment are expected to be similar with respect to a majority of the factors.12Similarly, a geographical segment does not include operations in economicenvironments with significantly differing risks and returns. A geographical segment may be a single country, a group of two or more countries, or a region within a country.13The predominant sources of risks affect how most entities are organised andmanaged. Therefore, paragraph 27 of this Standard provides that an entity’s organisational structure and its internal financial reporting system is the basis for identifying its segments. The risks and returns of an entity are influenced both by the geographical location of its operations (where its products are produced or where its service delivery activities are based) and also by the locati on of i ts markets (where its products are sold or services are rendered). The definition allows geographical segments to be based on either:(a)the location of an entity’s production or service facilities and other assets;or(b)the location of its markets and customers.14An entity’s organisational and internal reporting structure will normally provideevidence of whether its dominant source of geographical risks results from the location of its assets (the origin of its sales) or the location of its customers (the destination of its sales). Accordingly, an entity looks to this structure to determine whether its geographical segments should be based on the location of its assets or on the location of its customers.15Determining the composition of a business or geographical segment involves acertain amount of judgement. In making that judgement, entity management takes into account the objective of reporting financial information by segment as set forth in this Standard and the qualitative characteristics of financial statements as identified in the Framework for the Preparati on and Presentati on of F i nanc i al Statements . Those qualitative characteristics include the relevance,IAS 14reliability, and comparability over time of financial information that is reported about an entity’s different groups of products and services and about its operations in particular geographical areas, and the usefulness of that information for assessing the risks and returns of the entity as a whole.Definitions of segment revenue, expense, result, assets, and liabilities16T he following additional terms are used in this Standard with the meanings specified:Segment revenue is revenue reported in the entity’s income statement that is directly attributable to a segment and the relevant portion of entity revenue that can be allocated on a reasonable basis to a segment, whether from sales to external customers or from transactions with other segments of the same entity.Segment revenue does not include:(a)[deleted](b)interest or dividend income, including interest earned on advances or loansto other segments, unless the segment’s operations are primarily of afinancial nature; or(c)gains on sales of investments or gains on extinguishment of debt unless thesegment’s operations are primarily of a financial nature.Segment revenue includes an entity’s share of profits or losses of associates, joint ventures, or other investments accounted for under the equity method only if those items are included in consolidated or total entity revenue.Segment revenue includes a joint venturer’s share of the revenue of a jointly controlled entity that is accounted for by proportionate consolidation in accordance with IAS 31 Interests in Joint Ventures.Segment expense is expense resulting from the operating activities of a segment that is directly attributable to the segment and the relevant portion of an expense that can be allocated on a reasonable basis to the segment, including expenses relating to sales to external customers and expenses relating to transactions with other segments of the same entity. Segment expense does not include:(a)[deleted](b)interest, including interest incurred on advances or loans from othersegments, unless the segment’s operations are primarily of a financialnature;(c)losses on sales of investments or losses on extinguishment of debt unlessthe segment’s operations are primarily of a financial nature;(d)an entity’s share of losses of associates, joint ventures, or other investmentsaccounted for under the equity method;(e)income tax expense; or(f)general administrative expenses, head-office expenses, and other expensesthat arise at the entity level and relate to the entity as a whole. However, 912© IASCFIAS 14costs are sometimes incurred at the entity level on behalf of a segment.Such costs are segment expenses if they relate to the segment’s operatingactivities and they can be directly attributed or allocated to the segment ona reasonable basis.Segment expense includes a joint venturer’s share of the expenses of a jointly controlled entity that is accounted for by proportionate consolidation in accordance with IAS31.For a segment’s operations that are primarily of a financial nature, interest income and interest expense may be reported as a single net amount for segment reporting purposes only if those items are netted in the consolidated or entity financial statements.Segment result is segment revenue less segment expense. Segment result is determined before any adjustments for minority interest.Segment assets are those operating assets that are employed by a segment in its operating activities and that either are directly attributable to the segment or can be allocated to the segment on a reasonable basis.If a segment’s segment result includes interest or dividend income, its segment assets include the related receivables, loans, investments, or other income-producing assets.Segment assets do not include income tax assets.Segment assets include investments accounted for under the equity method only if the profit or loss from such investments is included in segment revenue.Segment assets include a joint venturer’s share of the operating assets of a jointly controlled entity that is accounted for by proportionate consolidation in accordance with IAS31.Segment assets are determined after deducting related allowances that are reported as direct offsets in the entity’s balance sheet.Segment liabilities are those operating liabilities that result from the operating activities of a segment and that either are directly attributable to the segment or can be allocated to the segment on a reasonable basis.If a segment’s segment result includes interest expense, its segment liabilities include the related interest-bearing liabilities.Segment liabilities include a joint venturer’s share of the liabilities of a jointly controlled entity that is accounted for by proportionate consolidation in accordance with IAS31.Segment liabilities do not include income tax liabilities.Segment accounting policies are the accounting policies adopted for preparing and presenting the financial statements of the consolidated group or entity as well as those accounting policies that relate specifically to segment reporting.17The definitions of segment revenue, segment expense, segment assets, and segment liabilities include amounts of such items that are directly attributable toa segment and amounts of such items that can be allocated to a segment on areasonable basis. An entity looks to its internal financial reporting system as the© IASCF913IAS 14starting point for identifying those items that can be directly attributed, or reasonably allocated, to segments. That is, there is a presumption that amounts that have been identified with segments for internal financial reporting purposes are directly attributable or reasonably allocable to segments for the purpose of measuring the segment revenue, segment expense, segment assets, and segment liabilities of reportable segments.18In some cases, however, a revenue, expense, asset, or liability may have been allocated to segments for internal financial reporting purposes on a basis that is understood by entity management but that could be deemed subjective, arbitrary, or difficult to understand by external users of financial statements.Such an allocation would not constitute a reasonable basis under the definitions of segment revenue, segment expense, segment assets, and segment liabilities in this Standard. Conversely, an entity may choose not to allocate some item of revenue, expense, asset, or liability for internal financial reporting purposes, even though a reasonable basis for doing so exists. Such an item is allocated pursuant to the definitions of segment revenue, segment expense, segment assets, and segment liabilities in this Standard.19Examples of segment assets include current assets that are used in the operating activities of the segment, property, plant, and equipment, assets that are the subject of finance leases (IAS17 Leases), and intangible assets. If a particular item of depreciation or amortisation is included in segment expense, the related asset is also included in segment assets. Segment assets do not include assets used for general entity or head-office purposes. Segment assets include operating assets shared by two or more segments if a reasonable basis for allocation exists.Segment assets include goodwill that is directly attributable to a segment or can be allocated to a segment on a reasonable basis, and segment expense includes any impairment losses recognised for goodwill.20Examples of segment liabilities include trade and other payables, accrued liabilities, customer advances, product warranty provisions, and other claims relating to the provision of goods and services. Segment liabilities do not include borrowings, liabilities related to assets that are the subject of finance leases (IAS17), and other liabilities that are incurred for financing rather than operating purposes. If interest expense is included in segment result, the related interest-bearing liability is included in segment liabilities. The liabilities of segments whose operations are not primarily of a financial nature do not include borrowings and similar liabilities because segment result represents an operating, rather than a net-of-financing, profit or loss. Further, because debt is often issued at the head-office level on an entity-wide basis, it is often not possible to directly attribute, or reasonably allocate, the interest-bearing liability to the segment.21Measurements of segment assets and liabilities include adjustments to the prior carrying amounts of the identifiable segment assets and segment liabilities of an entity acquired in a business combination, even if those adjustments are made only for the purpose of preparing consolidated financial statements and are not recognised in either the parent’s separate or the subsidiary’s individual financial statements. Similarly, if property, plant or equipment has been revalued after acquisition in accordance with the revaluation model in IAS16, then measurements of segment assets reflect those revaluations.914© IASCFIAS 14 22Some guidance for cost allocation can be found in other Standards. For example, paragraphs 11–20 of IAS 2 Inventories (as revised in 2003) provide guidance on attributing and allocating costs to inventories, and paragraphs 16–21 of IAS11 Constructi on Contracts provide guidance on attributing and allocating costs to contracts. That guidance may be useful in attributing or allocating costs to segments.23IAS7 Cash Flow Statements provides guidance as to whether bank overdrafts should be included as a component of cash or should be reported as borrowings.24Segment revenue, segment expense, segment assets, and segment liabilities are determined before intragroup balances and intragroup transactions are eliminated as part of the consolidation process, except to the extent that such intragroup balances and transactions are between group entities within a single segment.25While the accounting policies used in preparing and presenting the financial statements of the entity as a whole are also the fundamental segment accounting policies, segment accounting policies include, in addition, policies that relate specifically to segment reporting, such as identification of segments, method of pricing inter-segment transfers, and basis for allocating revenues and expenses to segments.Identifying reportable segmentsPrimary and secondary segment reporting formats26T he dominant source and nature of an entity’s risks and returns shall govern whether its primary segment reporting format will be business segments or geographical segments. If the entity’s risks and rates of return are affected predominantly by differences in the products and services it produces, its primary format for reporting segment information shall be business segments, with secondary information reported geographically. Similarly, if the entity’s risks and rates of return are affected predominantly by the fact that it operates in different countries or other geographical areas, its primary format for reporting segment information shall be geographical segments, with secondary information reported for groups of related products and services.27An entity’s internal organisational and management structure and its system of internal financial reporting to key management personnel (for example, the board of directors and the chief executive officer) shall normally be the basis for identifying the predominant source and nature of risks and differing rates of return facing the entity and, therefore, for determining which reporting format is primary and which is secondary, except as provided in subparagraphs (a) and (b) below:(a)if an entity’s risks and rates of return are strongly affected both bydifferences in the products and services it produces and by differences inthe geographical areas in which it operates, as evidenced by a ‘matrixapproach’ to managing the company and to reporting internally to keymanagement personnel, then the entity shall use business segments as its© IASCF915。
部件关键性评估(CCA)标准操作程序
部件关键性评估是评估直接影响系统中各部件的关键程度。
对判定为关键性的部件进行风险评估用于确定出所有的潜在危险及其对产品的影响.本项工作能够有效的缩小确认工作的范围，从而对关键性部件进行调试和确认，对非关键性部件仅需进行调试。
它还规定出了验证/确认过程中所需进行的活动、操作过程中的建议措施等。
2.适用范围:本文件规定了进行部件关键性评估的方法和程序.仅对直接影响系统进行部件关键性评估.3.职责：3.1.使用部门:在评估之前成立评估工作小组,对直接影响系统的部件关键性进行评估.3.2.系统/设备涉及的部门:负责审核部件关键性评估报告。
3.3.质量总监：负责批准部件关键性评估报告。
4.术语Terminology:4.1.部件关键性评估(CCA)：通过对直接影响系统的关键性部件进行风险评估，确定其在整个系统中的风险程度，并建议控制措施降低其风险。
4.2.失效模式和效果分析（FMEA）：是确定某个产品或工艺的潜在故障模式、评定这些故障模式所带来的风险、根据影响的重要程度予以分类并且制定和实施各种改进和补偿措施的设计方法。
4.3.关键性部件：系统的某个部件，其运行、接触、数据、控制、报警或故障会对产品的质量参数（功效、特性、安全、纯度、质量）有直接的影响.4.4.非关键性部件：系统的某个部件,其运行、接触、数据、控制、报警或故障会对产品的质量参数（功效、特性、安全、纯度、质量）有间接的影响或没有影响.4.5.风险：伤害出现的可能性及其严重性的复合体。
4.6.风险评估（RA)：在风险管理过程中,对用于支持风险决定的信息进行组织的系统化流程.4.7.风险识别：参考风险问题或故障描述来系统地使用信息确定可能的危害（危险源）。
4.8.风险控制：执行风险管理决议的措施。
4.9.风险管理：系统地应用质量管理政策、规程和规范来完成风险评估、控制、交流和审查任务。
4.10.降低风险:采取措施来降低伤害的发生可能性及伤害的严重性。
香港会计准则和国际会计准则体系比较
as at 1January 20081TitleIASBequivalentDifferences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences FRAMEWORK Framework for the Preparation andPresentation of Financial StatementsIASBFrameworkN/AN/AMinor textual differences –no practical effect.as at 1January 20082HKFRS No.TitleIFRS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKFRS 1First-time Adoption of Hong Kong Financial Reporting StandardsIFRS 1NoNo,except para 47F specifies that paras 23and 27to 30of HKFRS 1(IFRS 1)are effective for AP beginning on or after 1January 2005(1January 2004).Minor textual differences –no practical effect.HKFRS 2Share-based Payment IFRS 2No NoNoHKFRS 3Business CombinationsIFRS 3NoExcept for limitedretrospective application as per para 85,HKFRS 3(IFRS 3)is effective for businesscombinations for which theagreement date is on or after 1January 2005(31March 2004).Noas at 1January 20083HKFRS No.TitleIFRS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKFRS 4Insurance Contracts IFRS 4No No No HKFRS 5Non-current Assets Held for Sale and Discontinued Operations IFRS 5No No No HKFRS 6Exploration for and Evaluation of Mineral Resources IFRS 6No No No HKFRS 7Financial Instruments:Disclosures IFRS 7No No No HKFRS 8Operating SegmentsIFRS 8NoNoNoas at 1January 20084HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 1Presentation of Financial Statements IAS 1NoNo*Minor textual differences –explanation of legalrequirements which do not give rise to differences.HKAS 1RevisedPresentation of Financial Statements IAS 1Revised No NoMinor textual differences –explanation of legalrequirements which do not give rise to differences.HKAS 2InventoriesIAS 2No No*NoHKAS 7Cash Flow StatementsIAS 7NoHKAS 7(IFRS 7)is effective for AP beginning on or after 1January 2005(1January 1994).No HKAS 8Accounting Policies,Changes in Accounting Estimates and ErrorsIAS 8NoNo*Minor textual differences –no practical effect.as at 1January 20085HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 10Events after the Balance Sheet Date IAS 10NoNo*Minor textual differences –explanation of legalrequirements which do not give rise to differences.HKAS 11Construction Contracts IAS 11NoHKAS 11*(IAS 11)is effective for AP beginning on or after 1January 2005(1January 1995).Noas at 1January 20086HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 12Income Taxes IAS 12NoHKAS 12*(IAS 12)is effective for AP beginning on or after 1January 2005(1January 1998with certain amendments effective for AP beginning on or after 1January 2001).The explanatory guidance and illustrative examples set out in the boxes within the body of HKAS 12contain material that is expanded on that in IAS 12and considered to be more user-friendly.HKAS 14Segment Reporting IAS 14NoHKAS 14*(IAS 14)is effective for AP beginning on or after 1January 2005(1July 1998).Noas at 1January 20087HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 16Property,Plant and Equipment IAS 16HKAS 16has the following additional transition provisions.1.Para 80Aexempting certain entities that carried their PPE atrevalued amounts before 30September 1995and have notrevalued since that date from making regular revaluation.2.Para 80B allowingthose not-for-profit entities that previously took advantage of the exemption under SSAP 17to deem the carrying amount of an item of PPE immediately before applying HKAS 16on its effective date (or earlier)as the cost of that item.No*Noas at 1January 20088HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 17Leases IAS 17No No*NoHKAS 18RevenueIAS 18NoHKAS 18*(IAS 18)is effective for AP beginning on or after 1January 2005(1January 1995).No HKAS 19Employee Benefits IAS 19HKAS 19has an additional paragraph 153A specifying that the transitionalprovisions set out in paragraphs 154to 156of HKAS 19apply only when an entity had not previously applied SSAP 34(May 2003).HKAS 19*(IAS 19)is effective for AP beginning on or after 1January 2005(1January 1999with certain amendments commencing later).Noas at 1January 20089HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 20Accounting for Government Grants and Disclosure of Government AssistanceIAS 20IAS 20has an additional transitional provision (para 40)allowing an entity adopting IAS 20for the first time to apply the accounting provisions of IAS 20only to grants or portions of grants becoming receivable or repayable after the effective date of IAS 20.HKAS 20*(IAS 20)is effective for AP beginning on or after 1January 2005(1January 1984).No HKAS 21The Effects of Changes in Foreign Exchange RatesIAS 21NoNo*Noas at 1January 200810HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 23Borrowing Costs IAS 23HKAS 23has an additional transitional provision (para 30)allowing entities that expense all borrowing costs to apply new policy prospectively.IAS 23has anadditional transitional provision (para 30)permitting entities that expensed borrowing costs to capitalize borrowing costs prospectively.HKAS 23*(IAS 23)is effective for AP beginning on or after 1January 2005(1January 1995).No HKAS 23Revised Borrowing CostsIAS 23Revised No No No HKAS 24Related Party Disclosures IAS 24No No*NoHKAS 26Accounting and Reporting by Retirement Benefit PlansIAS 26NoHKAS 26(IAS 26)is effective for AP beginning on or after 1January 2005(1January 1988).HKAS 26has an appendix giving guidance on preparing financial statements of MPF schemes and ORSOschemes in accordance with the standard.as at 1January 200811HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 27Consolidated and Separate Financial StatementsIAS 27NoNo*Minor textual differences –explanation of legalrequirements which do not give rise to differences.HKAS 28Investments in Associates IAS 28No No*NoHKAS 29Financial Reporting inHyperinflationary EconomiesIAS 29NoHKAS 29(IAS 29)is effective for AP beginning on or after 1January 2005(1January 1990).Noas at 1January 200812HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 31Interests in Joint VenturesIAS 31NoNo*No HKAS 32Financial Instruments:PresentationIAS 32HKAS 32has an additional transitional provision (para 97)allowing an entity not to present comparative information if such information is not available.No NoHKAS 33Earnings Per Share IAS 33No No*NoHKAS 34Interim Financial ReportingIAS 34NoHKAS 34*(IAS 34)is effective for AP beginning on or after 1January 2005(1January 1999).Noas at 1January 200813HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 36Impairment of Assets IAS 36HKAS 36(IAS 36)para 139specifies that an entity shall apply HKAS 36(IAS 36)(a)to goodwill and intangible assets acquired in businesscombinations for which theagreement date is on or after 1January 2005(31March 2004);and (b)to all other assetsprospectively from the beginning of the first annual period beginning on or after 1January 2005(31March 2004).HKAS 36(IAS 36)is effective for AP beginning on or after 1January 2005(31March2004).Noas at 1January 200814HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 37Provisions,Contingent Liabilities and Contingent AssetsIAS 37IAS 37has an additional transitional provision (para 93)allowing an entity not to adjust opening balance of retained earnings for the earliest period presented and to restate comparative information for the period in which IAS 37is first adopted.HKAS 37*(IAS 37)is effective for AP beginning on or after 1January 2005(1July 1999).HKAS 37contains additional Hong Kong examples 3A,8A,12and 13in Appendix C.No comparable examples are included in Appendix C to IAS 37–no practical effect.as at 1January 200815HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 38Intangible Assets IAS 38HKAS 38(IAS 38)para 130specifies that an entity shall apply HKAS 38(IAS 38):(a)to the accounting for intangible assets acquired in businesscombinations for which theagreement date is on or after 1January 2005(31March 2004);and (b)to the accounting for all otherintangible assets prospectively from thebeginning of the first annual period beginning on or after 1January 2005(31March 2004).HKAS 36(IAS 36)is effective for AP beginning on or after 1January 2005(31March2004).Noas at 1January 200816HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 39Financial Instruments:Recognition and MeasurementIAS 39HKAS 39does not permit retrospective application except in certain limited circumstances whereas IAS 39generally requires retrospective application.Accordingly,thetransitional provisions in HKAS 39aredifferent from those in IAS 39.For details,please refer to the Standards.No Noas at 1January 200817HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 40Investment Property IAS 40HKAS 40has the following additional transitional provisions:HKAS 40paras 80A on fair value model Para 80A of HKAS 40requires an entity that has previously applied SSAP 13(2000)for non-leaseholdinvestment properties and chooses to use the fair value model to reflect the effect of applying HKAS 40on its effective date (or earlier)as an adjustment to the opening balance of retained earnings for the period in which HKAS 40is first applied.No*Noas at 1January 200818HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences Para 80A alsoencourages the entity to adjust the comparativeinformation if the entity has previouslydisclosed publicly fair value of thoseproperties but requires the entity to disclose the fact if otherwise.HKAS 40paras 83A and 83B on cost model Paras 83A and 83B of HKAS 40allow an entity to take thecarrying amount of the investment property under SSAP 13(2000)as the deemed cost on the date that HKAS 40is first applied.Any adjustments,includingas at 1January 200819HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences the reclassification of any amount previously held in revaluation reserve,are to be made to the opening balance of retained earnings.Depreciation on deemed costcommences from the opening balance sheet date.HKAS 41Agriculture IAS 41NoHKAS 41*(IAS 41)is effective for AP beginning on or after 1January 2005(1January 2003).Noas at 1January 200820HK(IFRIC)-Int No.TitleIFRIC No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HK(IFRIC)-Int 1Changes in Existing Decommissioning,Restoration and Similar Liabilities IFRIC 1NoNoMinor textual differences –no practical effect.HK(IFRIC)-Int 2Members’Shares in Co-operativeEntities and Similar InstrumentsIFRIC 2No No No HK(IFRIC)-Int 4Determining whether an Arrangement contains a Lease IFRIC 4No No No HK(IFRIC)-Int 5Rights to Interests arising from Decommissioning,Restoration and Environmental Rehabilitation Funds IFRIC 5NoNoNoHK(IFRIC)-Int 6Liabilities arising from Participating in a Specific Market –Waste Electrical and Electronic EquipmentIFRIC 6No No Noas at 1January 200821HK(IFRIC)-Int No.TitleIFRIC No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HK(IFRIC)-Int 7Applying the Restatement Approach under HKAS 29Financial Reporting inHyperinflationary Economies IFRIC 7NoNoNoHK(IFRIC)-Int 8Scope of HKFRS 2IFRIC 8No No No HK(IFRIC)-Int 9Reassessment of Embedded Derivatives IFRIC 9No No No HK(IFRIC)-Int 10Interim Financial Reporting and Impairment IFRIC 10No No No HK(IFRIC)-Int 11HKFRS 2–Group and Treasury Share Transactions IFRIC 11No No No HK(IFRIC)-Int 12Service Concession ArrangementsIFRIC 12No No No HK(IFRIC)-Int 13Customer Loyalty ProgrammesIFRIC 13No No No HK(IFRIC)-Int 14HKAS 19—The Limit on a Defined Benefit Asset,Minimum Funding Requirements and their InteractionIFRIC 14NoNoNoas at 1January 200822HK(SIC)-Int No.TitleSIC No.Differences in Transitional Provisions Differences in Effective Dates Other Textual Differences HK(SIC)-Int 10Government Assistance –No Specific Relation to Operating ActivitiesSIC-10NoHKAS-Int 10*(SIC 10)is effective for AP beginning on or after 1January 2005(1August 1998).No HK(SIC)-Int 12Consolidation –Special PurposeEntitiesSIC-12NoHKAS-Int 12*(SIC 12)is effective for AP beginning on or after 1January 2005(1July 1999).No HK(SIC)-Int 13Jointly Controlled Entities –Non-Monetary Contributions by VenturersSIC-13NoHKAS-Int 13*(SIC 13)is effective for AP beginning on or after 1January 2005(1January 1999).Noas at 1January 200823HK(SIC)-Int No.TitleSIC No.Differences in Transitional Provisions Differences in Effective Dates Other Textual Differences HK(SIC)-Int 15Operating Leases –IncentivesSIC-15NoHKAS-Int 15*(SIC 15)is effective for AP beginning on or after 1January 2005(1January 1999).No HK(SIC)-Int 21Income Taxes –Recovery of Revalued Non-Depreciable AssetsSIC-21NoHKAS-Int 21*(SIC 21)is effective for AP beginning on or after 1January 2005(on 15July 2000).No HK(SIC)-Int 25Income Taxes –Changes in the TaxStatus of an Enterprise or its ShareholdersSIC-25NoHKAS-Int 25*(SIC 25)is effective for AP beginning on or after 1January 2005(on 15July 2000).Noas at 1January 200824HK(SIC)-Int No.TitleSIC No.Differences in Transitional Provisions Differences in Effective Dates Other Textual Differences HK(SIC)-Int 27Evaluating the Substance ofTransactions Involving the Legal Form of a LeaseSIC-27NoHKAS-Int 27*(SIC 27)is effective for AP beginning on or after 1January 2005(on 31December 2001).No HK(SIC)-Int 29Service Concession Arrangements:DisclosureSIC-29NoHKAS-Int 29*(SIC 29)is effective for AP beginning on or after 1January 2005(on 31December 2001).No HK(SIC)-Int 31Revenue –Barter TransactionsInvolving Advertising ServicesSIC-31NoHKAS-Int 31*(SIC 31)is effective for AP beginning on or after 1January 2005(on 31December 2001).Noas at 1January 200825HK(SIC)-Int No.TitleSIC No.Differences in Transitional Provisions Differences in Effective Dates Other Textual Differences HK(SIC)-Int 32Intangible Assets –Web Site CostsSIC-32NoHKAS-Int 32*(SIC 32)is effective for AP beginning on or after 1January 2005(on 25March 2002).Noas at 1January 200826HK-Int No.TitleInternational -Int No.Differences in TransitionalProvisionsDifferences in Effective DatesOther Textual Differences HK-Int 1The Appropriate Accounting Policiesfor Infrastructure FacilitiesNo equivalent interpretation under IFRS.N/AN/AN/AHK-Int 3Revenue –Pre-completion Contracts for the Sale of Development Properties No equivalent interpretation under IFRS.N/A N/A N/AHK-Int 4Leases –Determination of the Length of Lease Term in respect of Hong Kong Land Leases No equivalent interpretation under IFRS.N/A N/A N/ANotes*These Hong Kong pronouncements might have additional wording or paragraph(s)specifying that:(i)if an entity decides to early adopt a Standard,the entity is not required to apply all the Standards effective for the same date for that period;(ii)if an entity decides to early adopt a Standard,the entity is required to apply the relevant Interpretation for that period;(iii)early adoption is encouraged;or (iv)the previous version of the Standard is withdrawn.SIC-7Introduction of the Euro is not adopted in Hong KongThe paragraph numbers in HKFRSs generally correspond to the paragraph numbers in IFRSs.。
国际会计准则（1～41）中英文目录对照
国际会计准则（1～41）中英⽂⽬录对照国际会计准则（1～41）中英⽂⽬录对照1.IAS1：Presentation of Financial Statements《IAS1——财务报表的列报》2.IAS2：Inventories《IAS2——存货》3.IAS3：Consolidated Financial Statements《IAS3——合并财务报表》（已被IAS27和IAS28取代）4.IAS4：Depreciation Accounting《IAS4——折旧会计》（已被IAS16、IAS22和IAS38取代）5.IAS5：Information to Be Disclosed in Financial Statements《IAS5——财务报表中披露的信息》（已被IAS1取代）6.IAS6：Accounting Responses to Changing Prices《IAS6——物价变动会计》（已被IAS15取代）7.IAS7：Cash Flow Statements《IAS7——现⾦流量表》8.IAS8：Accounting Policies, Changes in Accounting Estimates and Errors 《IAS8——当期净损益、重⼤差错和会计政策变更》9.IAS9：Accounting for Research and Development Activities《IAS9——研发活动会计》（已被IAS38取代）10.IAS10：Events after the Balance Sheet Date《IAS10——资产负债表⽇后事项》11.IAS11：Construction Contracts《IAS11——建造合同》12.IAS12：Income Taxes《IAS12——所得税》13.IAS13：Presentation of Current Assets and Current Liabilities 《IAS13——流动资产和流动负债的列报》（已被IAS1取代）14.IAS14：Segment Reporting《IAS14——分部报告》15.IAS15：Information Reflecting the Effects of Changing Prices《IAS15——反映物价变动影响的信息》（2003年已被撤销）16.IAS16：Property, Plant and Equipment《IAS16——不动产、⼚场和设备》17.IAS17：Leases《IAS17——租赁》18.IAS18：Revenue《IAS18——收⼊》19.IAS19：Employee Benefits《IAS19——雇员福利》20.IAS20：Accounting for Government Grants and Disclosure of Government Assistance 《IAS20——政府补助会计和政府援助的披露》21.IAS21：The Effects of Changes in Foreign Exchange Rates《IAS21——汇率变动的影响》22.IAS22：Business Combinations《IAS22——企业合并》（已被IFRS3取代）23.IAS23：Borrowing Costs《IAS23——借款费⽤》24.IAS24：Related Party Disclosures《IAS24——关联⽅披露》25.IAS25：Accounting for Investments《IAS25——投资会计》（已被IAS39 和IAS40取代）26.IAS26：Accounting and Reporting by Retirement Benefit Plans《IAS26——退休福利计划的会计和报告》27.IAS27：Consolidated and Separate Financial Statements《IAS27——合并财务报表及对⼦公司投资会计》28.IAS28：Investments in Associates《IAS28——对联合企业投资会计》29.IAS29：Financial Reporting in Hyperinflationary Economies《IAS29——恶性通货膨胀经济中的财务报告》30.IAS30：Disclosures in the Financial Statements of Banks and Similar Financial Institutions 《IAS30——银⾏和类似⾦融机构财务报表中的披露》31.IAS31：Interests in Joint Ventures《IAS31——合营中权益的财务报告》32.IAS32：Financial Instruments: Disclosure and Presentation《IAS32——⾦融⼯具：披露和列报》33.IAS33：Earnings per Share《IAS33——每股收益》34.IAS34：Interim Financial Reporting《IAS34——中期财务报告》35.IAS35：Discontinuing Operations《IAS35——终⽌经营》（已被IFRS5取代）36.IAS36：Impairment of Assets《IAS36——资产减值》37.IAS37：Provisions, Contingent Liabilities and Contingent Assets 《IAS37——准备、或有负债和或有资产》38.IAS38：Intangible Assets《IAS38——⽆形资产》39.IAS39：Financial Instruments: Recognition and Measurement《IAS39——⾦融⼯具：确认和计量》40.IAS40：Investment Property《IAS40——投资性房地产》41.IAS41：Agriculture《IAS41——农业》国际会计准则中⽂版⽂件格式：Pdf可复制性：可复制TAG标签：会计学点击次数：更新时间：2010-03-30 15:23介绍国际会计准则中⽂版，国际会计准则在2008年做了更新，中⽂版不知道是否同步更新，这个对于会计从业⼈员的帮助很⼤，在⽹上找了很久中⽂版都是2003的⽼版本，不知道楼主上传的版本对我是否有⽤。
2015ACCA公司报告练习1
2015ACCA公司报告练习1本文由高顿ACCA整理发布，转载请注明出处IAS 1 (revised) Presentation of financial statements- Dividend cannot be shown in profit or loss (income statement). Dividends must be presented on the face of the statement of changes in equity or in the notes- Statement of changes in equity for owner changes in equity. Non-owner changes in equity. Non-owner changes must be shown in the statement of comprehensive income. - Revaluation gains must be shown the other comprehensive incomeIAS 8 (revised) Accounting policies, changes in accounting estimates and errors Accounting policies are the specific principles, bases, conventions, rules and practices adopted by an entity in preparing and presenting financial statements.IFRS 8 Operating segments (replaced IAS 14 Segment reporting)IFRS 8 is a disclosure standard:- Segment reporting is necessary for a better understanding and assessment of:. past performance. risks and . informed judgements- IFRS 8 adopts the managerial approach to identifying segments.- The standard gives guidance on how segment should be identified and what information should be disclosed for eachIt also sets out requirements for related disclosures about products and services, geographical areas and major customers.IAS 33 Earnings per shareEarnings per share is a measure of the amount of profits earned by a company for each ordinary share. Earnings are profits after tax and preferred dividendsOrdinary share: an equity instrument that is subordinate to all other classes of equity instruments.Basic EPS: is calculated by dividing the net profit or loss for the period attributable to ordinary shareholders by the weighted average number of ordinary shares outstandingduring the period.Basic EPS = Net profit/(loss) attributable to ordinary shareholders /Weighted average no. of ordinary shares outstandingEffect on basic EPS OF changes in capital structure:- new issues/buy backs,- capitalization/bonus issue, share split/reverse share split,- rights issueRight issue:To arrive at figures for EPS when a rights issue is made, first calculate the theoretical ex-rights price. This is a weighted average value per share.更多ACCA资讯请关注高顿ACCA官网：。
ITSMS-B-14问题管理程序(ISO20000)
1.目的本程序的目的是消除或减少系统开发和IT服务过程中事件发生的数量和严重程度，防止相同事件的再次发生，从而为企业建立一个稳定的IT环境，提高IT服务的可用性。
问题管理包括主动性问题管理和被动问题管理两类活动。
前者的目标是通过找出基础设施中的薄弱环节来阻止事件再次发生，以及提出消除这些薄弱环节的建议；后者的目标是找出导致以前发生事件的根本原因，以及提出解决措施或纠正建议。
2.范围本程序适用于ITSMS覆盖的所有部门。
本程序调查基础设施的配置信息、可用信息、能力信息，来确定引起事件发生的真正潜在原因以及提供的服务中可能存在的故障。
问题管理的归口管理部门是体系中心。
3.术语一．问题：引发一个或多个事件的未知因素。
问题通常具有如下特征：•一组具有一定关系的已结束的事件•一个重大事件问题的根本原因找出后即成为已知错误；许多事件往往是有一个问题引起的。
问题管理流程的输出有：•变更请求•变通方法•预防性措施二．已知错误：查明事件原因并且已有临时、应急处理措施的问题。
三．主动问题管理：•通过改进基础设施以及提出变更请求来阻止可避免事件的发生。
•通过找出基础设施中的薄弱环节来阻止事件的再次发生，以及提出消除这些薄弱环节的建议。
•分析基础设施的运行趋势并找出那些潜在事件以防止其发生。
4.角色与职责信息管理部经理a)根据服务台提供的信息找出问题，与开发部部长组织技术工程师一起探讨发现IT系统基础平台中存在的技术问题。
b)确定并协调必要资源来处理所有(潜在)影响服务级别的所有类型问题，最小化问题的负面影响。
c)领导信息管理部，制定清晰有效的工作流程和准则，确保员工的积极性、技能水平和绩效表现。
d)发现造成问题的可能原因，将问题分派给有能力将其解决的IT职能部门。
e)跟踪问题解决的过程，必要时进行升级以及问题升级后的协调工作。
f)将关键问题的解决状态及时地通报给事业部管理层。
g)提出变更请求来消除事件和问题的根本原因。
国际会计准则第14号-分部报告ias14
分部收入、费用、成果、资产和负 债的定义
• 分部费用不包括： • （1）非常项目； • （2）利息，包括因预收或向其他分部借款所承担的利息， 但当该分部的经营主要是金融性质时，不在此例； • （3）投资转让形成的损失或债务的消除形成的损失，但当 分部的经营主要是金融性质时，不在此例； • （4）企业在联营、合营或按权益法核算的其他投资的损失 份额； • （5）所得税费用； • （6）一般管理费、总部的费用以及其他在企业层次上形成 的、与整个企业相关的费用。但是，有些在企业层次上发生的 费用是代表某部分的。当这些费用与分部的经营活动相关，且 能直接归属于或按合理的基础分配给该分部时，属于分部费用。
分部收入、费用、成果、资产和负 债的定义
• 分部收入包括合营者在根据《国际会计准 则第31号 合营中权益的财务报告》按比例 合并核算的联合控制实体的收入中的份额。
分部收入、费用、成果、资产和负 债的定义
• 分部费用，指可以直接归属于某分部的因 该分部经营活动所形成的费用，以及能按 合理的基础分配给某分部的某项费用的相 关部分，包括与对外部客户销售和与同一 企业的其他分部的交易有关的费用。
分部收入、费用、成果、资产和负 债的定义
• 分部费用包括合营者在根据《国际会计准 则第31号 合营中权益的财务报告》按比例 合并核算的联合控制实体的费用中的份额。 • 对于主要是金融性质的分部经营，只 有当利息收益和利息费用在合并财务报表 或企业的财务报表中以净额反映时，这些 利息收益和利息费用才可以以一个单项净 额在分部报告中反映。
分部收入、费用、成果、资产和负 债的定义
• 分部成果，指分部收入减分部费用后的差 额。分部成果在对少数股东权益进行调整 前确定。
分部收入、费用、成果、资产和负 债的定义
目前流行的几种排课算法的介绍
2 目前流行的几种排课算法的介绍2．1. 自动排课算法1 .问题的描述我们讨论的自动排课问题的简化描述如下:设要安排的课程为{ C1 , C2 , ., Cn} ,课程总数为n , 而各门课程每周安排次数(每次为连续的2 学时> 为{ N1 , N2 , ., Nn} 。
每周教案日共5 天,即星期一～星期五。
每个教案日最多安排4 次课程教案,即1 ～ 2 节、3 ～ 4 节、5 ～ 6 节和7 ～ 8 节(以下分别称第1 、2 、3 、4 时间段> . 在这种假设下,显然每周的教案总时间段数为5 ×4 = 20 ,并存在以下约束关系:b5E2RGbCAPn ≤20 , (1>N = 6n， i =1， Ni ≤20. (2>自动排课问题是:设计适当的数据结构和算法, 以确定{ C1 , C2 , ., Cn } 中每个课程的教案应占据的时间段,并且保证任何一个时间段仅由一门课程占据.p1EanqFDPw2 .主要数据结构对于每一门课程,分配2 个字节的“时间段分配字”(无符号整数> :{ T1 , T2 , ., Tn} . 其中任何一个时间段分配字(假设为Ti > 都具有如下格式:DXDiTa9E3dTi 的数据类型C 语言格式定义为:unsigned int . Ti 的最高位是该课程目前是否是有效的标志,0 表示有效,1 表示无效(如停课等> 。
其它各位称为课程分配位, 每个课程分配位占连续的3 个位(bit> ,表示某教案日(星期一～星期五> 安排该课程的时间段的值,0 表示当日未安排,1 ～ 4 表示所安排的相应的时间段(超过4 的值无效> .RTCrpUDGiT在这种设计下, 有效的时间段分配字的值应小于32 768 (十六进制8000> , 而大于等于32768 的时间段分配字对应于那些当前无效的课程(既使课程分配位已设置好也如此> , 因此很容易实现停课/ 开课处理.5PCzVD7HxA3 .排课算法在上述假设下,自动排课算法的目标就是确定{ C1 , C2 , ., Cn} 所对应的{ T1 , T2 , .,Tn} .jLBHrnAILg从安排的可能性上看,共有20 !/ (20 - N> !种排法( N 的含义见(2> 式> . 如果有4 门课,每门课一周上2 次,则N = 8 ,这8 次课可能的安排方法就会有20 !/ (20 - 8> ! = 5 079 110 400 ,即50 多亿种. 如果毫无原则地在其中选择一种方案,将会耗费巨大量的时间. 所以排课的前提是必须有一个确定的排课原则. 我们采用轮转分配法作为排课原则:从星期一第1 时间段开始按{ C1 , C2 , ., Cn} 中所列顺序安排完各门课程之后(每门课安排1 次> ,再按该顺序继续向后面的时间段进行安排,直到所有课程的开课次数符合{ N1 , N2 , ., Nn} 中给定的值为止. 在算法描述中将用{ C[1 ] , C[2 ] , ., C[ n ]} 表示{ C1 , C2 , ., Cn} , 对{ N1 , N2 , .,Nn}xHAQX74J0X和{ T1 , T2 , ., Tn} 也采用同样的表示法.算法1 排课算法输入{ C1 , C2 , ., Cn} 、{ N1 , N2 , ., Nn} .输出{ T1 , T2 , ., Tn} .①初始化:星期值week = 1时间段值segment = 1{ T [1 ] , T [2 ] , ., T [ n ]} 中各时间段分配字清零②新一轮扫描课程:置继续处理标志flag = 0对课程索引值c-index = 1 ,2 , ., n 进行以下操作:如果N[c-index ] > 0 ,则做以下操作:把segment 的值写入T[c-index ]的第(week - 1> 3 3～week 3 3 - 1 位中N[c-index ]的值减1LDAYtRyKfE如果N[c-index ] > 0 ,则置flag = 1如果week = 5 并且segment = 4则:置flag = 1 并转③否则:如果segment = 4则:置segment = 1 且week 增1否则:segment 增1检测是否已全部安排完毕:如果flag = 1则:转②否则:转③③检测是否成功:如果flag = 1则:开课次数过多否则:课程安排成功④算法结束显然,本算法的时间复杂度为O ( N> ( N 为每周总开课次数, 见(2> 式> , 而存储时间段分配字所用空间为2 n 个字节( n 为课程门数> .Zzz6ZB2Ltk4 .冲突检测算法有时在自动排课完毕后,需要人工调整某些课程的安排时间,如把第i 门课程在人工干预下改成星期数为week 、时间段为segment 的位置,则根据上述数据结构需做如下运算:dvzfvkwMI1T [ i ] = T [ i ] &(～ (7 << (week - 1> * 3> > + (segment << (week -1>*3> ,rqyn14ZNXI其中&、～和n 分别为按位与、按位取反和按位左移运算符(下同> .问题是如何判断是否已有其它课程安排在同一个时间段上. 设人工调整的时间段分配字为T[1 ] ,则该问题描述为:判断时间段分配字T [1 ] 与{ T[2 ] , T [3 ] , ., T [ n ]} 中的某个分配字是否存在相同课程分配位上的相等的非零时间段值, 或者说{ T [2 ] , T [3 ] , .,T[ n ]} 中是否存在与T [1 ] 冲突的时间段分配字. 为简化起见,在以下算法描述中假设所有时间段分配字的最高位为0.EmxvxOtOco算法2 冲突检测算法输入T1 和{ T2 , ., Tn} .输出与T1 冲突的{ T2 , ., Tn} 中的时间段分配字.①对c-index = 2 ,3 , ., n 做以下操作:初始化屏蔽字mask = 7对星期值week = 1 ,2 ,3 ,4 ,5 做以下操作:如果T[1] & mask 等于T[c-index] & mask ,而且二者不等于0则: T[ 1 ]与T[c-index ]相冲突,转①mask 左移3 位(或乘8>②算法结束本算法时间复杂度为O ( n> ( n 为课程门数>5.算法分析此算法以课程为中心，进行搜索匹配，取最先匹配的值；具有占有空间少，运算速度快的特点。
hkas14-Segment Reporting
HKAS 14 (November 2004)Hong Kong Accounting Standard 14Segment ReportingHKAS 14 COPYRIGHT© Copyright 2008 Hong Kong Institute of Certified Public AccountantsThis Hong Kong Financial Reporting Standard contains International Accounting Standards Committee Foundation copyright material. Reproduction within Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and inquiries concerning reproduction and rights for commercial purposes within Hong Kong should be addressed to the Director, Operation and Finance, Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong.All rights in this material outside of Hong Kong are reserved by International Accounting Standards Committee Foundation. Reproduction of Hong Kong Financial Reporting Standards outside of Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use only. Further information and requests for authorisation to reproduce for commercial purposes outside Hong Kong should be addressed to the International Accounting Standards Committee Foundation at.HKAS 14 (November 2004December 2007) Contentsparagraphs Hong Kong Accounting Standard 14Segment ReportingOBJECTIVESCOPE 1-7 Definitions 8-25 Definitions from Other StandardsDefinitions of Business Segment and Geographical Segment 9-15 Definitions of Segment Revenue, Expense, Result, Assets, andLiabilities 16-25 IDENTIFYING REPORTABLE SEGMENTS 26-43 Primary and Secondary Segment Reporting Formats 26-30 Business and Geographical Segments 31-33 Reportable Segments 34-43 SEGMENT ACCOUNTING POLICIES 44-48 DISCLOSURE 49-83 Primary Reporting Format 50-67 Secondary Segment Information 68-72 Illustrative Segment Disclosures 73 Other Disclosure Matters 74-83 EFFECTIVE DATE 84-84A APPENDICESA. Segment Definition Decision TreeB. Illustrative Segment DisclosuresC. Summary of Required disclosureD. Comparison with International Accounting StandardsE. Amendments resulting from other HKFRSsHong Kong Accounting Standard 14 Segment Reporting (HKAS14) is set out in paragraphs 1-84A. All the paragraphs haveequal authority. HKAS 14 shall be read in the context of itsobjective, the Preface to Hong Kong Financial ReportingStandards and the Framework for the Preparation andPresentation of Financial Statements. HKAS 8 AccountingPolicies, Changes in Accounting Estimates and Errors providesa basis for selecting and applying accounting policies in theabsence of explicit guidance. HKAS 14 is applicable for annualperiods beginning on or after 1 January 2005 but before 1January 2009. HKFRS 8 issued in March 2007 is applicable forannual periods beginning on or after 1 January 2009 andsupersedes HKAS 14.Hong Kong Accounting Standard 14Segment ReportingObjectiveThe objective of this Standard is to establish principles for reporting financial information by segment - information about the different types of products and services an entity produces and the different geographical areas in which it operates - to help users of financial statements:(a) better understand the entity's past performance;(b) better assess the entity's risks and returns; and(c) make more informed judgements about the entity as a whole.Many entities provide groups of products and services or operate in geographical areas that are subject to differing rates of profitability, opportunities for growth, future prospects, and risks. Information about an entity's different types of products and services and its operations in different geographical areas - often called segment information - is relevant to assessing the risks and returns of a diversified or multinational entity but may not be determinable from the aggregated data. Therefore, segment information is widely regarded as necessary to meeting the needs of users of financial statements. Scope1.This Standard shall be applied in complete sets of published financial statements thatcomply with Hong Kong Financial Reporting Standards.2. A complete set of financial statements includes a balance sheet, income statement, cash flowstatement, a statement showing changes in equity, and notes, as provided in HKAS 1Presentation of Financial Statements.3.This Standard shall be applied by entities whose equity or debt securities are publiclytraded and by entities that are in the process of issuing equity or debt securities inpublic securities markets.4. If an entity whose securities are not publicly traded prepares financial statements that complywith Hong Kong Financial Reporting Standards, that entity is encouraged to disclose financialinformation by segment voluntarily.5.If an entity whose securities are not publicly traded chooses to disclose segmentinformation voluntarily in financial statements that comply with Hong Kong FinancialReporting Standards, that entity shall comply fully with the requirements of thisStandard.6.If a single financial report contains both consolidated financial statements of an entitywhose securities are publicly traded and the separate financial statements of the parent or one or more subsidiaries, segment information need be presented only on the basis of the consolidated financial statements. If a subsidiary is itself an entity whosesecurities are publicly traded, it will present segment information in its own separatefinancial report.7.Similarly, if a single financial report contains both the financial statements of an entitywhose securities are publicly traded and the separate financial statements of an equity method associate or joint venture in which the entity has a financial interest, segmentinformation need be presented only on the basis of the entity's financial statements. Ifthe equity method associate or joint venture is itself an entity whose securities arepublicly traded, it will present segment information in its own separate financial report.DefinitionsDefinitions from Other Standards8.The following terms are used in this Standard with the meanings specified in HKAS 7Cash Flow Statements; HKAS 8 Accounting Policies, Changes in Accounting Estimatesand Errors; and HKAS 18 Revenue:Operating activities are the principal revenue-producing activities of an entity and other activities that are not investing or financing activities.Accounting policies are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements.Revenue is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity,other than increases relating to contributions from equity participants.Definitions of Business Segment and Geographical Segment9.The terms business segment and geographical segment are used in this Standard withthe following meanings:A business segment is a distinguishable component of an entity that is engaged inproviding an individual product or service or a group of related products or services and that is subject to risks and returns that are different from those of other businesssegments. Factors that shall be considered in determining whether products andservices are related include:(a)the nature of the products or services;(b)the nature of the production processes;(c)the type or class of customer for the products or services;(d)the methods used to distribute the products or provide the services; and(e)if applicable, the nature of the regulatory environment, for example, banking,insurance, or public utilities.A geographical segment is a distinguishable component of an entity that is engaged inproviding products or services within a particular economic environment and that issubject to risks and returns that are different from those of components operating inother economic environments. Factors that shall be considered in identifyinggeographical segments include:(a)similarity of economic and political conditions;(b)relationships between operations in different geographical areas;(c)proximity of operations;(d)special risks associated with operations in a particular area;(e)exchange control regulations; and(f)the underlying currency risks.A reportable segment is a business segment or a geographical segment identified basedon the foregoing definitions for which segment information is required to be disclosedby this Standard.10. The factors in paragraph 9 for identifying business segments and geographical segments arenot listed in any particular order.11. A single business segment does not include products and services with significantly differingrisks and returns. While there may be dissimilarities with respect to one or several of thefactors in the definition of a business segment, the products and services included in a singlebusiness segment are expected to be similar with respect to a majority of the factors.12. Similarly, a geographical segment does not include operations in economic environments withsignificantly differing risks and returns. A geographical segment may be a single country, agroup of two or more countries, or a region within a country.13. The predominant sources of risks affect how most entities are organised and managed.Therefore, paragraph 27 of this Standard provides that an entity's organisational structure andits internal financial reporting system are the basis for identifying its segments. The risks andreturns of an entity are influenced both by the geographical location of its operations (where itsproducts are produced or where its service delivery activities are based) and also by thelocation of its markets (where its products are sold or services are rendered). The definitionallows geographical segments to be based on either:(a) the location of an entity's production or service facilities and other assets; or(b) the location of its markets and customers.14. An entity's organisational and internal reporting structure will normally provide evidence ofwhether its dominant source of geographical risks results from the location of its assets (theorigin of its sales) or the location of its customers (the destination of its sales). Accordingly, anentity looks to this structure to determine whether its geographical segments should be basedon the location of its assets or on the location of its customers.15. Determining the composition of a business or geographical segment involves a certain amountof judgement. In making that judgement, entity management takes into account the objective of reporting financial information by segment as set forth in this Standard and the qualitativecharacteristics of financial statements as identified in the Framework for the Preparation andPresentation of Financial Statement s. Those qualitative characteristics include the relevance,reliability, and comparability over time of financial information that is reported about an entity'sdifferent groups of products and services and about its operations in particular geographicalareas, and the usefulness of that information for assessing the risks and returns of the entity asa whole.Definitions of Segment Revenue, Expense, Result, Assets and Liabilities 16.The following additional terms are used in this Standard with the meanings specified:Segment revenue is revenue reported in the entity's income statement that is directlyattributable to a segment and the relevant portion of entity revenue that can be allocated on a reasonable basis to a segment, whether from sales to external customers or fromtransactions with other segments of the same entity. Segment revenue does not include: used](a) [Not(b)interest or dividend income, including interest earned on advances or loans toother segments, unless the segment's operations are primarily of a financialnature;or(c)gains on sales of investments or gains on extinguishment of debt unless thesegment's operations are primarily of a financial nature.Segment revenue includes an entity’s share of profits or losses of associates, jointventures, or other investments accounted for under the equity method only if thoseitems are included in consolidated or total entity revenue.Segment revenue includes a joint venturer’s share of the revenue of a jointly controlledentity that is accounted for by proportionate consolidation in accordance with HKAS 31Investments in Joint Ventures.Segment expense is expense resulting from the operating activities of a segment that is directly attributable to the segment and the relevant portion of an expense that can beallocated on a reasonable basis to the segment, including expenses relating to sales toexternal customers and expenses relating to transactions with other segments of the same entity. Segment expense does not include:(a)[Not used](b)interest, including interest incurred on advances or loans from other segments,unless the segment's operations are primarily of a financial nature;(c)losses on sales of investments or losses on extinguishment of debt unless thesegment's operations are primarily of a financial nature;(d)an entity's share of losses of associates, joint ventures, or other investmentsaccounted for under the equity method;(e)income tax expense; or(f)general administrative expenses, head-office expenses, and other expensesthat arise at the entity level and relate to the entity as a whole. However, costsare sometimes incurred at the entity level on behalf of a segment. Such costsare segment expenses if they relate to the segment's operating activities andthey can be directly attributed or allocated to the segment on a reasonablebasis.Segment expense includes a joint venturer’s share of the expenses of a jointly controlled entity that is accounted for by proportionate consolidation in accordancewith HKAS 31.For a segment's operations that are primarily of a financial nature, interest income and interest expense may be reported as a single net amount for segment reporting purposes only if those items are netted in the consolidated or entity financial statements.Segment result is segment revenue less segment expense. Segment result is determined before any adjustments for minority interest.Segment assets are those operating assets that are employed by a segment in its operating activities and that either are directly attributable to the segment or can be allocated to the segment on a reasonable basis.If a segment's segment result includes interest or dividend income, its segment assets include the related receivables, loans, investments, or other income-producing assets. Segment assets do not include income tax assets.Segment assets include investments accounted for under the equity method only if the profit or loss from such investments is included in segment revenue. Segment assets include a joint venturer’s share of the operating assets of a jointly controlled entity that is accounted for by proportionate consolidation in accordance with HKAS 31.Segment assets are determined after deducting related allowances that are reported as direct offsets in the entity's balance sheet.Segment liabilities are those operating liabilities that result from the operating activities of a segment and that either are directly attributable to the segment or can be allocated to the segment on a reasonable basis.If a segment's segment result includes interest expense, its segment liabilities include the related interest-bearing liabilities.Segment liabilities include a joint venturer’s share of the liabilities of a jointly controlled entity that is accounted for by proportionate consolidation in accordance with HKAS 31. Segment liabilities do not include income tax liabilities.Segment accounting policies are the accounting policies adopted for preparing and presenting the financial statements of the consolidated group or entity as well as those accounting policies that relate specifically to segment reporting.17. The definitions of segment revenue, segment expense, segment assets, and segment liabilitiesinclude amounts of such items that are directly attributable to a segment and amounts of suchitems that can be allocated to a segment on a reasonable basis. An entity looks to its internalfinancial reporting system as the starting point for identifying those items that can be directlyattributed, or reasonably allocated, to segments. That is, there is a presumption that amountsthat have been identified with segments for internal financial reporting purposes are directlyattributable or reasonably allocable to segments for the purpose of measuring the segmentrevenue, segment expense, segment assets, and segment liabilities of reportable segments. 18. In some cases, however, a revenue, expense, asset, or liability may have been allocated tosegments for internal financial reporting purposes on a basis that is understood by entitymanagement but that could be deemed subjective, arbitrary, or difficult to understand byexternal users of financial statements. Such an allocation would not constitute a reasonablebasis under the definitions of segment revenue, segment expense, segment assets, andsegment liabilities in this Standard. Conversely, an entity may choose not to allocate some item of revenue, expense, asset, or liability for internal financial reporting purposes, even though areasonable basis for doing so exists. Such an item is allocated pursuant to the definitions ofsegment revenue, segment expense, segment assets, and segment liabilities in this Standard.19. Examples of segment assets include current assets that are used in the operating activities ofthe segment, property, plant, and equipment, assets that are the subject of finance leases(HKAS 17 Leases), and intangible assets. If a particular item of depreciation or amortisation isincluded in segment expense, the related asset is also included in segment assets. Segmentassets do not include assets used for general entity or head office purposes. Segment assetsinclude operating assets shared by two or more segments if a reasonable basis for allocationexists. Segment assets include goodwill that is directly attributable to a segment or can beallocated to a segment on a reasonable basis, and segment expense includes any impairmentlosses recognised for goodwill.20. Examples of segment liabilities include trade and other payables, accrued liabilities, customeradvances, product warranty provisions, and other claims relating to the provision of goods andservices. Segment liabilities do not include borrowings, liabilities related to assets that are thesubject of finance leases (HKAS 17), and other liabilities that are incurred for financing ratherthan operating purposes. If interest expense is included in segment result, the related interest-bearing liability is included in segment liabilities. The liabilities of segments whose operationsare not primarily of a financial nature do not include borrowings and similar liabilities becausesegment result represents an operating, rather than a net-of-financing, profit or loss. Further,because debt is often issued at the head-office level on an entity-wide basis, it is often notpossible to directly attribute, or reasonably allocate, the interest-bearing liability to the segment.21. Measurements of segment assets and liabilities include adjustments to the prior carryingamounts of the identifiable segment assets and segment liabilities of an entity acquired in abusiness combination, even if those adjustments are made only for the purpose of preparingconsolidated financial statements and are not recognised in either the parent’s separate or thesubsidiary’s individual financial statements. Similarly, if property, plant or equipment has beenrevalued after acquisition in accordance with the revaluation model in HKAS 16, thenmeasurements of segment assets reflect those revaluations.22. Some guidance for cost allocation can be found in other Standards. For example, paragraphs11-20 of HKAS 2 Inventories provide guidance on attributing and allocating costs to inventories, and paragraphs 16-21 of HKAS 11 Construction Contracts provide guidance on attributing andallocating costs to contracts. That guidance may be useful in attributing or allocating costs tosegments.23. HKAS 7 Cash Flow Statements provides guidance as to whether bank overdrafts shall beincluded as a component of cash or shall be reported as borrowings.24. Segment revenue, segment expense, segment assets, and segment liabilities are determinedbefore intra-group balances and intra-group transactions are eliminated as part of theconsolidation process, except to the extent that such intra-group balances and transactions are between group entities within a single segment.25. While the accounting policies used in preparing and presenting the financial statements of theentity as a whole are also the fundamental segment accounting policies, segment accountingpolicies include, in addition, policies that relate specifically to segment reporting, such asidentification of segments, method of pricing inter-segment transfers, and basis for allocatingrevenues and expenses to segments.Identifying Reportable SegmentsPrimary and Secondary Segment Reporting Formats26.The dominant source and nature of an entity's risks and returns shall govern whether itsprimary segment reporting format will be business segments or geographical segments.If the entity's risks and rates of return are affected predominantly by differences in theproducts and services it produces, its primary format for reporting segment information shall be business segments, with secondary information reported geographically.Similarly, if the entity's risks and rates of return are affected predominantly by the factthat it operates in different countries or other geographical areas, its primary format for reporting segment information shall be geographical segments, with secondaryinformation reported for groups of related products and services.27.An entity's internal organisational and management structure and its system of internalfinancial reporting to key management personnel (for example,* the board of directorsand the chief executive officer)* shall normally be the basis for identifying thepredominant source and nature of risks and differing rates of return facing the entityand, therefore, for determining which reporting format is primary and which issecondary, except as provided in subparagraphs (a) and (b) below:(a)if an entity's risks and rates of return are strongly affected both by differencesin the products and services it produces and by differences in the geographicalareas in which it operates, as evidenced by a "matrix approach" to managingthe company and to reporting internally to the board of directors and the chiefexecutive officer key management personnel*, then the entity shall usebusiness segments as its primary segment reporting format and geographicalsegments as its secondary reporting format; and(b)if an entity's internal organisational and management structure and its systemof internal financial reporting to the board of directors and the chief executiveofficer key management personnel*are based neither on individual products orservices or on groups of related products/services nor on geography, thedirectors and management key management personnel* of the entity shalldetermine whether the entity's risks and returns are related more to theproducts and services it produces or more to the geographical areas in which itoperates and, as a consequence, shall choose either business segments orgeographical segments as the entity's primary segment reporting format, withthe other as its secondary reporting format.28. For most entities, the predominant source of risks and returns determines how the entity isorganised and managed. An entity's organisational and management structure and its internalfinancial reporting system normally provide the best evidence of the entity's predominantsource of risks and returns for purpose of its segment reporting. Therefore, except in rarecircumstances, an entity will report segment information in its financial statements on the same basis as it reports internally to key management personnel top management*. Its predominantsource of risks and returns becomes its primary segment reporting format. Its secondarysource of risks and returns becomes its secondary segment reporting format.29. A "matrix presentation" — both business segments and geographical segments as primarysegment reporting formats with full segment disclosures on each basis --- often will provideuseful information if an entity's risks and rates of return are strongly affected both bydifferences in the products and services it produces and by differences in the geographicalareas in which it operates. This Standard does not require, but does not prohibit, a "matrixpresentation".30. In some cases, an entity's organisation and internal reporting may have developed along linesunrelated either to differences in the types of products and services they produce or to thegeographical areas in which they operate. For instance, internal reporting may be organisedsolely by legal entity, resulting in internal segments composed of groups of unrelated productsand services. In those unusual cases, the internally reported segment data will not meet theobjective of this Standard. Accordingly, paragraph 27(b) requires the directors andmanagementkey management personnel* of the entity to determine whether the entity's risksand returns are more product/service driven or geographically driven and to choose either*business segments or geographical segments as the entity's primary basis of segmentreporting. The objective is to achieve a reasonable degree of comparability with other entities,enhance understandability of the resulting information, and meet the expressed needs ofinvestors, creditors, and others for information about product/service-related andgeographically-related risks and returns.Business and Geographical Segments31.An entity's business and geographical segments for external reporting purposes shallbe those organisational units for which information is reported to the board of directorsand to the chief executive officer key management personnel*for the purpose ofevaluating the unit's past performance and for making decisions about futureallocations of resources, except as provided in paragraph 32.32.If an entity's internal organisational and management structure and its system ofinternal financial reporting to the board of directors and the chief executive officer keymanagement personnel*are based neither on individual products or services or ongroups of related products/services nor on geography, paragraph 27(b) requires that the directors and management of the entity shall choose either business segments orgeographical segments as the entity's primary segment reporting format based on theirassessment of which reflects the primary source of the entity's risks and returns, withthe other its secondary reporting format. In that case, the directors and managementkey management personnel* of the entity must determine its business segments andgeographical segments for external reporting purposes based on the factors in thedefinitions in paragraph 9 of this Standard, rather than on the basis of its system ofinternal financial reporting to the board of directors and chief executive officer,consistent with the following:(a)if one or more of the segments reported internally to the directors andmanagement is a business segment or a geographical segment based on thefactors in the definitions in paragraph 9 but others are not, subparagraph (b)below shall be applied only to those internal segments that do not meet thedefinitions in paragraph 9 (that is, an internally reported segment that meets thedefinition shall not be further segmented);(b)for those segments reported internally to the directors and management that donot satisfy the definitions in paragraph 9, management of the entity shall look tothe next lower level of internal segmentation that reports information alongproduct and service lines or geographical lines, as appropriate under thedefinitions in paragraph 9; and(c)if such an internally reported lower-level segment meets the definition ofbusiness segment or geographical segment based on the factors in paragraph 9,the criteria in paragraphs 34 and 35 for identifying reportable segments shall beapplied to that segment.33. Under this Standard, most entities will identify their business and geographical segments asthe organisational units for which information is reported to key management personnel theboard of directors (particularly the supervisory non-management directors, if any) and to thechief executive officer (, or*the senior operating decision maker, which in some cases may bea group of several*people,)* for the purpose of evaluating each unit's past performance and formaking decisions about future allocations of resources. And even if an entity must applyparagraph 32 because its internal segments are not along product/service or geographical lines, it will look to the next lower level of internal segmentation that reports information along product and service lines or geographical lines rather than construct segments solely for externalreporting purposes. This approach of looking to an entity's organisational and managementstructure and its internal financial reporting system to identify the entity's business andgeographical segments for external reporting purposes is sometimes called the "managementapproach", and the organisational components for which information is reported internally aresometimes called "operating segments".Reportable Segments34.Two or more internally reported business segments or geographical segments that aresubstantially similar may be combined as a single business segment or geographicalsegment. Two or more business segments or geographical segments are substantiallysimilar only if:(a)they exhibit similar long-term financial performance; and*。
毕赤酵母表达手册
Pichia Expression KitVersion M01110225-0043Pichia Expression KitA Manual of Methods for Expression of Recombinant Proteins in Pichia pastorisCatalog no. K1710-01tech_service@iiINDIVIDUAL PICHIA EXPRESSION KIT LICENSE AGREEMENTThe Pichia Expression Kit is based on the yeast Pichia pastoris. Pichia pastoris was developed into an expression system by scientists at Salk Institute Biotechnology/Industry Associates (SIBIA) for high-level expression of recombinant proteins. All patents for Pichia pastoris and licenses for its use as an expression system are owned by Research Corporation Technologies, Inc. Tucson, Arizona. Invitrogen has an exclusive license to sell the Pichia Expression Kit to scientists for research purposes only, under the terms described below. Use of Pichia pastoris by commercial corporations requires the user to obtain a commercial license as detailed below. Before using the Pichia Expression Kit, please read the following license a greement. If you do not agree to be bound by its terms, contact Invitrogen within 10 days for authorization to return the unused Pichia Expression Kit and to receive a full credit. If you do agree to the terms of this Agreement, please complete the User Registration Card and return it to Invitrogen before using the kit.INDIVIDUAL PICHIA EXPRESSION KIT LICENSE AGREEMENTInvitrogen Corporation (INVITROGEN) grants you a non-exclusive license to use the enclosed Pichia Expression Kit (EXPRESSION KIT) for academic research or for evaluation purposes only. The EXPRESSION KIT is being transferred to you in furtherance of, and reliance on, such license. You may not use the EXPRESSION KIT, or the materials contained therein, for any commercial purpose without a license for such purpose from RESEARCH CORPORATION TECHNOLOGIES, INC., Tucson, Arizona. Commercial purposes include the use in or sale of expressed proteins as a commercial product, or use to facilitate or advance research or development of a commercial product. Commercial entities may conduct their evaluation for one year at which time this license automatically terminates. Commercial entities will be contacted by Research Corporation Technologies during the evaluation period regarding the purchase of a commercial license.Access to the EXPRESSION KIT must be limited solely to those officers, employees and students of your institution who need access thereto in order to perform the above-described research or evaluation. You must inform each of such officer, employee and student of the provisions of this Agreement and require them to agree, in writing, to be bound by the provisions of this Agreement. You may not distribute the EXPRESSION KIT to others, even those within your own institution. You may transfer modified, altered or original material from the EXPRESSION KIT to a third party following notification of INVITROGEN such that the recipient can be licensed. You may not assign, sub-license, rent lease or otherwise transfer this License or any of the rights or obligation hereunder, except as expressly permitted.This License is effective until terminated. You may terminate it at any time by destroying all Pichia expression products in your control. It will also terminate automatically if you fail to comply with the terms and conditions of the Agreement. You shall, upon termination of the License, destroy all Pichia Expression Kits in your control, and so notify INVITROGEN in writing.This License Shall be governed in its interpretation and enforcement by the laws of the State of California.Product User Registration CardPlease complete and return the enclosed Product User Registration Card for each Pichia Expression Kit that you purchase. This will serve as a record of your purchase and registration and will allow Invitrogen to provide you with technical support and manual updates. It will also allow Invitrogen to update you on future developments of and improvements to the Pichia Expression Kit. The agreement outlined above becomes effective upon our receipt of your User Registration Card or 10 days following the sale of the Pichia Expression Kit to you. Use of the kit at any time results in immediate obligation to the terms and conditions stated in this Agreement.Technical ServicesInvitrogen provides Technical Services to all of our registered Pichia Expression Kit users. Please contact us if you need assistance with the Pichia Expression Kit.United States Headquarters:Japanese Headquarters European Headquarters:Invitrogen Corporation1600 Faraday AvenueCarlsbad, CA 92008 USATel: 1 760 603 7200Tel (Toll Free): 1 800 955 6288 Fax: 1 760 602 6500E-mail:tech_service@ Invitrogen Japan K.K.Nihonbashi Hama-Cho Park Bldg. 4F2-35-4, Hama-Cho, NihonbashiTel: 81 3 3663 7972Fax: 81 3 3663 8242E-mail: jpinfo@Invitrogen Ltd3 Fountain DriveInchinnan Business ParkPaisley PA4 9RF, UKTel (Free Phone Orders): 0800 269 210Tel (General Enquiries): 0800 5345 5345Fax: +44 (0) 141 814 6287E-mail: eurotech@iiiivTable of ContentsMaterials (vii)Purchaser Notification (x)Product Qualification (xii)Introduction (1)Overview (1)Experimental Outline (3)Recombination and Integration in Pichia (7)Methods (11)Pichia Strains (11)E. coli Strains (13)Selecting a Pichia Expression Vector (14)pHIL-D2 (16)pPIC3.5 (17)pHIL-S1 (18)pPIC9 (19)Signal Sequence Processing (20)Cloning into the Pichia Expression Vectors (21)Transformation into E. coli (26)Preparation of Transforming DNA (27)Growth of Pichia for Spheroplasting (30)Preparation of Spheroplasts (32)Transformation of Pichia (34)Screening for Mut+ and Mut S Transformants (36)PCR Analysis of Pichia Integrants (40)Expression of Recombinant Pichia Strains (42)Analysis by SDS-Polyacrylamide Gel Electrophoresis (45)Optimization of Pichia Protein Expression (47)Scale-up of Expression (49)Protein Purification and Glycosylation (51)Recipes (53)E. coli Media Recipes (53)Pichia Media Recipes (54)Appendix (59)Electroporation of Pichia (59)PEG 1000 Transformation Method for Pichia (60)Lithium Chloride Transformation Method (61)Total DNA Isolation from Pichia (62)Detection of Multiple Integration Events (63)Procedure for Total RNA Isolation from Pichia (64)β-Galactosidase Assay (65)Technical Service (67)References (69)vviMaterialsKit Contents Box 1: Spheroplast Module. Store at room temperature.Reagent Amount ComponentsSOS media 20 ml 1 M Sorbitol0.3X YPD10 mM CaCl2Sterile Water 2 x 125 ml Autoclaved, deionized waterSE 2 x 125 ml 1 M Sorbitol25 mM EDTA, pH 8.0SCE 2 x 125 ml 1 M Sorbitol10 mM Sodium citrate buffer, pH 5.81 mM EDTA1 M Sorbitol2 x 125 ml --CaS 2 x 60 ml 1 M Sorbitol10 mM Tris-HCl, pH 7.5;10 mM CaCl240% PEG 25 ml 40% (w/v) PEG 3350 (Reagent grade) in waterCaT 25 ml 20 mM Tris-HCl, pH 7.520 mM CaCl2Stab Vials: Pichia and E. coli stabs. Store at +4°C.Phenotype(Pichia only)GenotypeStrain Amountstab his4Mut+GS115 1stab arg4 his4 aox1::ARG4 Mut S, Arg+KM71 1GS115 Albumin 1 stab HIS4Mut SGS115 β-Gal 1 stab HIS4Mut+stab F´ {pro AB, lac I q, lac Z∆M15, Tn10 (Tet R)} mcr A,TOP10F´ 1∆(mrr-hsd RMS-mcr BC), φ80lac Z∆M15, ∆lac X74,deo R, rec A1, ara D139, ∆(ara-leu)7697, gal U,gal K, rps L (Str R), end A1, nup G λ-.Box 2: Spheroplast Module. Store at -20°C.ComponentsReagent AmountZymolyase 10 x 20 µl 3 mg/ml Zymolyase in water(100,000 units/g lytic activity)1 M DTT 10 x 1 ml 1 M dithiothreitol in watercontinued on next pageviiKit Contents,continuedVector Box. Store at -20°C.Reagent DescriptionpHIL-D210 µg, lyophilized in TE, pH 8.0Vector for intracellular expression in PichiapPIC3.510 µg, lyophilized in TE, pH 8.0Vector for intracellular expression in PichiapHIL-S110 µg, lyophilized in TE, pH 8.0 Vector for secreted expression in Pichia. Uses the PHO1 signal sequencepPIC910 µg, lyophilized in TE, pH 8.0 Vector for secreted expression in Pichia. Uses the α-factor signal sequencePrimer Box. Store at -20°C.5´ AOX1 sequencing primer2 µg (312 pmoles), lyophilized5´-GACTGGTTCCAATTGACAAGC-3´3´ AOX1 sequencing primer2 µg (314 pmoles), lyophilized5´-GCAAATGGCATTCTGACATCC-3´α-Factor sequencing primer2 µg (315 pmoles), lyophilized5´-TACTATTGCCAGCATTGCTGC-3´Media The following prepackaged media is included for your convenience. Instructions for use are provided on the package.Media Amount Yield YP Base Medium 2 pouches 2 liters of YP mediumYP Base Agar Medium 2 pouches 2 liters of YP mediumYeast Nitrogen Base 1 pouch 500 ml of 10X YNBFor transformation of Pichia by spheroplasting, the Pichia Spheroplast Module isavailable separately from Invitrogen (see below for ordering information).Product Reactions or Amount Catalog no.Pichia Spheroplast Module 10 spheroplast preparations(50 transformations)K1720-01continued on next pageviiiRequired Equip-ment and Supplies (not provided) • 30°C rotary shaking incubator• Water baths capable of 37°C, 45°C, and 100°C• Centrifuge suitable for 50 ml conical tubes (floor or table-top)• Baffled culture flasks with metal covers (50 ml, 250 ml, 500 ml, 1000 ml, and 3 L)• 50 ml sterile, conical tubes• 6 ml and 15 ml sterile snap-top tubes (Falcon 2059 or similar)• UVSpectrophotometer• Mini agarose gel apparatus and buffers• Polyacrylamide Gel Electrophoresis apparatus and buffers• Media for transformation, growth, screening, and expression (see Recipes, pages 53-58) • 5% SDS solution (10 ml per transformation)• Sterile cheesecloth or gauze• Breaking Buffer (see Recipes, page 58)• Acid-washed glass beads (available from Sigma)• Replica-plating equipment (optional)• BeadBreaker™ (optional)ixPurchaser NotificationIntroduction The Pichia Expression Kit is based on the yeast Pichia pastoris. Pichia pastoris wasdeveloped into an expression system by scientists at Salk Institute Biotechnology/ IndustryAssociates (SIBIA) and Phillips Petroleum for high-level expression of recombinantproteins. All patents for Pichia pastoris and licenses for its use as an expression system areowned by Research Corporation Technologies (RCT), Inc., Tucson, Arizona. Forinformation on commercial licenses, please see page x.The Nature of the Invitrogen License Invitrogen has an exclusive license to sell the Pichia Expression Kit to scientists for research purposes only, under the terms described below. Use of Pichia pastoris by commercial entities for any commercial purpose requires the user to obtain a commercial license as detailed below. Before using the Pichia Expression Kit, please read the following license agreement. If you do not agree to be bound by its terms, contact Invitrogen within 10 days for authorization to return the unused Pichia Expression Kit and to receive a full credit. If you do agree to the terms of this license agreement, please complete the User Registration Card and return it to Invitrogen before using the kit.Pichia pastoris Patents Pichia pastoris is covered by one or more of the following U.S. patents and corresponding foreign patents owned and licensed by Research Corporation Technologies:4,683,293 4,808,537 4,812,405 4,818,700 4,837,148 4,855,231 4,857,467 4,879,231 4,882,279 4,885,242 4,895,800 4,929,555 5,002,876 5,004,688 5,032,516 5,122,465 5,135,868 5,166,329Individual Pichia Expression Kit License Agreement Invitrogen Corporation ("Invitrogen") grants you a non-exclusive license to use the enclosed Pichia Expression Kit ("Expression Kit") for academic research or for evaluation purposes only. The Expression Kit is being transferred to you in furtherance of, and reliance on, such license. You may not use the Expression Kit, or the materials contained therein, for any commercial purpose without a license for such purpose from Research Corporation Technologies, Inc., Tucson, Arizona.Definition of Commercial Purpose Commercial purposes include:(a) any use of Expression Products in a Commercial Product(b) any use of Expression Products in the manufacture of a Commercial Product(c) any sale of Expression Products(d) any use of Expression Products or the Expression Kit to facilitate or advanceresearch or development of a Commercial Product(e) any use of Expression Products or the Expression Kit to facilitate or advance anyresearch or development program the results of which will be applied to thedevelopment of Commercial Products"Expression Products" means products expressed with the Expression Kit, or with the use of any vectors or host strains in the Expression Kit. "Commercial Product" means any product intended for sale or commercial use.Commercial entities may conduct their evaluation for one year at which time this license automatically terminates. Research Corporation Technologies will contact commercial entities during the evaluation period regarding their desire for a commercial license.continued on next pagexPurchaser Notification, continuedIndividual Responsibilities Access to the Expression Kit must be limited solely to those officers, employees and students of your institution who need access to perform the above-described research or evaluation. You must inform each such officer, employee and student of the provisions of this license agreement and require them to agree, in writing, to be bound by the provisions of this license agreement. You may not distribute neither the Expression Kit nor the vectors or host strains contained in it to others, even to those within your own institution. You may only transfer modified, altered, or original material from the Expression Kit to a third party following written notification of, and written approval from, Invitrogen so that the recipient can be licensed. You may not assign, sub-license, rent, lease or otherwise transfer this license agreement or any of the rights or obligation thereunder, except as expressly permitted by Invitrogen and RCT.Termination of License This license agreement is effective until terminated. You may terminate it at any time by destroying all Pichia expression products in your control. It will also terminate auto-matically if you fail to comply with the terms and conditions of the license agreement. You shall, upon termination of the license agreement, destroy all Pichia Expression Kits in your control, and so notify Invitrogen in writing.This License shall be governed in its interpretation and enforcement by the laws of the State of California.Contact for Commercial Licensing Bennett Cohen, Ph.D.Research Corporation Technologies 101 North Wilmot Road, Suite 600 Tucson, Arizona 85711-3335 Phone: (520) 748-4400Fax: (520)748-0025User Registration Card Please complete and return the enclosed User Registration Card for each PichiaExpression Kit that you purchase. This will serve as a record of your purchase and regis-tration and will allow Invitrogen to provide you with technical support and manualupdates. It will also allow Invitrogen to update you on future developments and improve-ments to the Pichia Expression Kit. The agreement outlined above becomes effectiveupon our receipt of your User Registration Card or 10 days following the sale of thePichia Expression Kit to you. Use of the kit at any time results in immediate obligation tothe terms and conditions stated in this license agreement.xiProduct QualificationIntroduction This section describes the criteria used to qualify the components in the PichiaExpression Kit.Vectors All expression vectors are qualified by restriction enzyme digestion. Restriction digests must demonstrate the correct banding pattern when electrophoresed on an agarose gel.Spheroplast Reagents The spheroplast reagents are qualified by spheroplast preparation of GS115 following the protocol provided in the Pichia Expression Kit manual. At least 70% of the Pichia pastoris cells must form spheroplasts in 30 minutes or less.Pichia Strains The Pichia strains are by demonstrating viability of the culture. Single colonies should arise within 48 hours after streaking on YPD medium from the stabPrimers Sequencing primers are lot tested by automated DNA sequencing experiments.Buffers andSolutionsAll buffers and solutions are extensively tested for sterility.Media All Pichia growth and expression media are qualified by growing the GS115 Pichiastrain.xiiIntroductionOverviewReview Articles The information presented here is designed to give you a concise overview of the Pichia pastoris expression system. It is by no means exhaustive. For further information, pleaseread the articles cited in the text along with recent review articles (Buckholz and Gleeson,1991; Cregg et al., 1993; Sreekrishna et al., 1988; Wegner, 1990). A general review offoreign gene expression in yeast is also available (Romanos et al., 1992).General Characteristics of Pichia pastoris As a eukaryote, Pichia pastoris has many of the advantages of higher eukaryotic expression systems such as protein processing, protein folding, and posttranslational modification, while being as easy to manipulate as E. coli or Saccharomyces cerevisiae. It is faster, easier, and less expensive to use than other eukaryotic expression systems such as baculovirus or mammalian tissue culture, and generally gives higher expression levels. As a yeast, it shares the advantages of molecular and genetic manipulations with Saccharomyces, and has the added advantage of 10- to 100-fold higher heterologous protein expression levels. These features make Pichia very useful as a protein expression system.Similarity to Saccharomyces Many of the techniques developed for Saccharomyces may be applied to Pichia including: • transformation by complementation• genedisruption• genereplacementIn addition, the genetic nomenclature used for Saccharomyces has been applied to Pichia. For example, the HIS4 gene in both Saccharomyces and Pichia encodes histidinol dehydrogenase. There is also cross-complementation between gene products in both Saccharomyces and Pichia. Several wild-type genes from Saccharomyces complement comparable mutant genes in Pichia. Genes such as HIS4, LEU2, ARG4, TRP1, and URA3 all complement their respective mutant genes in Pichia.Pichia pastoris as a Methylotrophic Yeast Pichia pastoris is a methylotrophic yeast, capable of metabolizing methanol as its sole carbon source. The first step in the metabolism of methanol is the oxidation of methanol to formaldehyde using molecular oxygen by the enzyme alcohol oxidase. This reaction generates both formaldehyde and hydrogen peroxide. To avoid hydrogen peroxide toxicity, methanol metabolism takes place within a specialized cell organelle called the peroxisome, which sequesters toxic by-products from the rest of the cell. Alcohol oxidase has a poor affinity for O2, and Pichia pastoris compensates by generating large amounts of the enzyme. The promoter regulating the production of alcohol oxidase drives heterologous protein expression in Pichia.Two Alcohol Oxidase Proteins The AOX1 and AOX2 genes code for alcohol oxidase in Pichia pastoris. The AOX1 gene product accounts for the majority of alcohol oxidase activity in the cell. Expression of the AOX1 gene is tightly regulated and induced by methanol to high levels, typically > 30% ofthe total soluble protein in cells grown with methanol as the carbon source. The AOX1 gene has been isolated and the AOX1 promoter is used to drive expression of the gene of interest (Ellis et al., 1985; Koutz et al., 1989; Tschopp et al., 1987a). While AOX2 is about 97% homologous to AOX1, growth on methanol is much slower than with AOX1. This slowgrowth allows isolation of Mut S strains (aox1) (Cregg et al., 1989; Koutz et al., 1989).continued on next page1Overview, continuedExpression Expression of the AOX1 gene is controlled at the level of transcription. In methanol-grown cells approximately 5% of the polyA+ RNA is from the AOX1 gene. The regulation of theAOX1 gene is a two step process: a repression/derepression mechanism plus an inductionmechanism (e.g. GAL1 gene in Saccharomyces (Johnston, 1987)). Briefly, growth onglucose represses transcription, even in the presence of the inducer methanol. For thisreason, growth on glycerol is recommended for optimal induction with methanol. Pleasenote that growth on glycerol (derepression) is not sufficient to generate even minute levelsof expression from the AOX1 gene. The inducer, methanol, is necessary for detectablelevels of AOX1 expression (Ellis et al., 1985; Koutz et al., 1989; Tschopp et al., 1987a).Phenotype of aox1 mutants Loss of the AOX1 gene, and thus a loss of most of the cell's alcohol oxidase activity, results in a strain that is phenotypically Mut S (Methanol utilization slow). This has in the past been referred to as Mut. The Mut S designation has been chosen to accurately describe the phenotype of these mutants. This results in a reduction in the cells' ability to metabolize methanol. The cells, therefore, exhibit poor growth on methanol medium. Mut+ (Methanol utilization plus) refers to the wild type ability of strains to metabolize methanol as the sole carbon source. These two phenotypes are used when evaluating Pichia transformants for integration of your gene (Experimental Outline, page 3).Intracellular and Secretory Protein Expression Heterologous expression in Pichia can be either intracellular or secreted. Secretion requires the presence of a signal sequence on the expressed protein to target it to the secretory pathway. While several different secretion signal sequences have been used successfully, including the native secretion signal present on some heterologous proteins, success has been variable. The secretion signal sequence from the Saccharomyces cerevisiaeα factor prepro peptide has been used most successfully (Cregg et al., 1993; Scorer et al., 1993).The major advantage of expressing heterologous proteins as secreted proteins is that Pichia pastoris secretes very low levels of native proteins. That, combined with the very low amount of protein in the minimal Pichia growth medium, means that the secreted heterologous protein comprises the vast majority of the total protein in the medium and serves as the first step in purification of the protein (Barr et al., 1992). Note: If there are recognized glycosylation sites (Asn-X-Ser/Thr) in your protein's primary sequence, glycosylation may occur at these sites.Posttranslational Modifications In comparison to Saccharomyces cerevisiae, Pichia may have an advantage in the glyco-sylation of secreted proteins because it may not hyperglycosylate. Both Saccharomyces cerevisiae and Pichia pastoris have a majority of N-linked glycosylation of the high-mannose type; however, the length of the oligosaccharide chains added posttranslationally to proteins in Pichia (average 8-14 mannose residues per side chain) is much shorter than those in S. cerevisiae (50-150 mannose residues) (Grinna and Tschopp, 1989; Tschopp et al., 1987b). Very little O-linked glycosylation has been observed in Pichia.In addition, Saccharomyces cerevisiae core oligosaccharides have terminal α1,3 glycan linkages whereas Pichia pastoris does not. It is believed that the α1,3 glycan linkages in glycosylated proteins produced from Saccharomyces cerevisiae are primarily responsible for the hyper-antigenic nature of these proteins making them particularly unsuitable for therapeutic use. Although not proven, this is predicted to be less of a problem for glycoproteins generated in Pichia pastoris, because it may resemble the glycoprotein structure of higher eukaryotes (Cregg et al., 1993).2Experimental OutlineSelection of Vector and Cloning To utilize the strong, highly inducible P AOX1 promoter for expression of your protein, four expression vectors are included in this kit. pHIL-D2 and pPIC3.5 are used for intracellular expression while pHIL-S1 and pPIC9 are used for secreted expression (see pages 14-19 for more information). Before cloning your insert, you must...• decide whether you want intracellular or secreted expression.• analyze your insert for the following restriction sites: Sac I, Stu I, Sal I, Not I, and Bgl II. These sites are recommended for linearizing your construct prior to Pichiatransformation. If your insert has all of these sites, see pages 28-29 for alternate sites.Transformation and IntegrationTwo different phenotypic classes of His+ recombinant strains can be generated: Mut+ and Mut S. Mut S refers to the "Methanol utilization slow" phenotype caused by the loss of alcohol oxidase activity encoded by the AOX1 gene. A strain with a Mut S phenotype has a mutant aox1 locus, but is wild type for AOX2. This results in a slow growth phenotype on methanol medium. Transformation of strain GS115 can yield both classes of transformants, His+ Mut+ and His+Mut S, while KM71 yields only His+ Mut S since the strain itself is Mut S. Both Mut+ and Mut S recombinants are useful to have as one phenotype may favor better expression of your protein than the other. Due to clonal variation, you should test 6-10 recombinants per phenotype. There is no way to predict beforehand which construct or isolate will better express your protein. We strongly recommend that you analyze Pichia recombinants by PCR to confirm integration of your construct (see page 40).Once you have successfully cloned your gene, you will then linearize your plasmid to stimulate recombination when the plasmid is transformed into Pichia. The table below describes the types of recombinants you will get by selective digestion of your plasmid. RestrictionEnzymeIntegration Event GS115 Phenotype KM71 PhenotypeSal I or Stu I Insertion at his4His+ Mut+ His+ Mut SSac I Insertion at 5´AOX1 regionHis+ Mut+ His+ Mut SNot I or Bgl II Replacement atAOX1 locusHis+ Mut SHis+ Mut+His+ Mut S (notrecommended, see page 11)Expression and Scale-up After confirming your Pichia recombinants by PCR, you will test expression of both His+Mut+ and His+ Mut S recombinants. This will involve growing a small culture of each recombinant, inducing with methanol, and taking time points. If looking for intracellular expression, analyze the cell pellet from each time point by SDS polyacrylamide gel electrophoresis (SDS-PAGE). If looking for secreted expression, analyze both the cellpellet and supernatant from each time point. We recommend that you analyze your SDS-PAGE gels by both Coomassie staining and Western blot, if you have an antibody to your protein. We also suggest checking for protein activity by assay, if one is available. Not all proteins express to the level of grams per liter, so it is advisable to check by Western blotor activity assay, and not just by Coomassie staining of SDS-PAGE gels for production of your protein.Choose the Pichia recombinant strain that best expresses your protein and optimizeinduction based on the suggestions on pages 47-48. Once expression is optimized, scale-up your expression protocol to produce more protein.continued on next page3。
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Factors considered in identifying geographical segments include:
similarity of economic and political conditions; relationships between operations in different geographical areas; proximity of operations; special risks associated with operations in a particular area; exchange control regulations; and the underlying currency risks.
better understand the enterprise's past performance; better assess the enterprise's risks and returns; and make more informed judgments about the enterprise as a whole.
Identifying Reportable Segments
50%
The enterprise's reportable segments are business and geographical segments for which a majority of their revenue is earned from sales to external customers .
Definition
Segment revenue
Revenue, including intersegment revenue, that is directly attributable or reasonably allocable to a segment.
Segment revenue does not include:
Definition
Segment expense
Expenses, including expenses relating to intersegment transactions, that (a) result from operating activities and (b) are directly attributable or reasonably allocable to a segment.
Identifying Reportable Segments
75%
If total external revenue attributable to reportable segments is less than 75% of the total consolidated or enterprise revenue, additional segments should be identified as reportable segments until at least 75% of total consolidated or enterprise revenue is included in reportable segments.
extraordinary items; interest or dividend income, including interest earned on advances or loans to other segments,unless the segment's operations are primarily of a financial nature; or gains on sales of investments or gains on extinguishment of debt unless the segment's operations are primarily of a financial nature.
Definition
Business Segment
A component of an enterprise that (a) provides a single product or service or a group of related products and services and (b) that is subject to risks and returns that are different from those of other business segments.
The objective of this Standard is to establish principles for reporting financial information by segment—information about the different types of products and services an enterprise produces and the different geographical areas in which it operates—to help users of financial statements:
Definition
A reportable segment is a business segment or a geographical segment identified based on the foregoing definitions for which segment information is required to be disclosed by this Standard.
1983.1.1
Effective Date of IAS 14 (1981)
1994
IAS 14 (1981) was reformatted
1997.8
IAS 14 Segment Reporting
1998.7.1
Date of IAS 14 (1997)
Objective
Identifying Reportable Segments
10%
revenue from sales to external customers and from transactions with other segments is 10% or more of the total revenue, external and internal, of all segments; segment result, whether profit or loss, is 10% or more the combined result of all segments in profit or the combined result of all segments in loss, whichever is greater in absolute amount; or assets are 10% or more of the total assets of all segments.
Definition
Segment Expense
an enterprise's share of losses of associates, joint ventures, or other investments accounted for under the equity method; income tax expense; or general administrative expenses, head-office expenses, and other expenses that arise at the enterprise level and relate to the enterprise as a whole.
Definition
Geographical Segment
A component of an enterprise that (a) provides products and services within a particular economic environment and (b) that is subject to risks and returns that are different from those of components operating in other economic environments.
Definition
Segment Result
segment revenue less segment expense. Segment result is determined before any adjustments for minority interest.
Segment Assets and Segment Liabilities
Segment expense does not include:
extraordinary items; interest, including interest incurred on advances or loans from other segments, unless the segment's operations are primarily of a financial nature; losses on sales of investments or losses on extinguishment of debt unless the segment's operations are primarily of a financial nature;
International Accounting Standards