TAILIEUCHUNG - IFRIC Interpretation 2: Members’ shares in co-operative entities and similar instruments

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in November 2004. | IFRIC 2 IFRIC Interpretation 2 Members’ Shares in Co-operative Entities and Similar Instruments This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in November 2004. IFRIC 2 and its accompanying documents have been amended by: • * Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1) (issued February 2008).* effective date 1 January 2009 © IASCF 2409 IFRIC 2 CONTENTS paragraphs IFRIC INTERPRETATION 2 MEMBERS’ SHARES IN CO-OPERATIVE ENTITIES AND SIMILAR INSTRUMENTS REFERENCES BACKGROUND 1–2 SCOPE 3 ISSUE 4 CONSENSUS 5–12 DISCLOSURE 13 EFFECTIVE DATE 14–14A APPENDIX Examples of application of the consensus BASIS FOR CONCLUSIONS 2410 © IASCF IFRIC 2 IFRIC Interpretation 2 Members’ Shares in Co-operative Entities and Similar Instruments (IFRIC 2) is set out in paragraphs 1–14A and the Appendix. IFRIC 2 is accompanied by a Basis for Conclusions. The scope and authority of Interpretations are set out in paragraphs 2 and 7–17 of the Preface to International Financial Reporting Standards. © IASCF 2411 IFRIC 2 IFRIC Interpretation 2 Members’ Shares in Co-operative Entities and Similar Instruments References • IAS 32 Financial Instruments: Disclosure and Presentation (as revised in 2003)* • IAS 39 Financial Instruments: Recognition and Measurement (as revised in 2003) Background 1 Co-operatives and other similar entities are formed by groups of persons to meet common economic or social needs. National laws typically define a co-operative as a society endeavouring to promote its members’ economic advancement by way of a joint business operation (the principle of self-help). Members’ interests in a co-operative are often characterised as members’

• Tiêu chuẩn - Qui chuẩn
• IFRIC Interpretation
• International Financial Reporting Interpretations Committee
• Báo cáo tài chính quốc tế
• IFRIC Interpretation 2
• Co operative entities
• Similar instruments
• IFRIC Interpretation 1
• Financial statements
• Similar liabilities
• Service concession arrangements
• Intangible assets
• IFRIC Interpretation 4
• Environmental rehabilitation funds
• Interests arising
• IFRIC Interpretation 5
• IFRIC Interpretation 6
• Liabilities arising
• Waste electrical
• IFRIC Interpretation 7
• Financial reporting
• Hyperinflationary economies
• Scope of IFRS 2
• IFRIC Interpretation 8
• Embedded derivatives
• Reassessment of embedded derivatives
• IFRIC Interpretation 9
• Interim financial reporting
• IFRIC Interpretation 10
• Treasury share transactions
• IFRIC Interpretation 11
• Share based payment
• IFRIC Interpretation 12
• Presentation of financial statements
• Customer loyalty programmes
• IFRIC Interpretation 13
• Contingent liabilities
• Benefit asset
• Minimum funding
• IFRIC Interpretation 14
• Construction of real estate
• IFRIC Interpretation 15
• Real estate
• Real estate industry
• Foreign operation
• Net investment
• IFRIC Interpretation 16
• Non cash assets
• Distributions of non cash assets
• IFRIC Interpretation 17