曝光臺 注意防騙 網曝天貓店富美金盛家居專營店坑蒙拐騙欺詐消費者

acquisition post-tax items of the investees’ other comprehensive income is recognised in the consolidated statement of comprehensive income.
When the Group’s share of losses exceeds its interest in the associate or the jointly controlled entity, the Group’s interest
is reduced to nil and recognition of further losses is discontinued except to the extent that the Group has incurred
legal or constructive obligations or made payments on behalf of the investee. For this purpose, the Group’s interest is the carrying amount of the investment under the equity method together with the Group’s long-term interests that in substance form part of the Group’s net investment in the associate or the jointly controlled entity.
Unrealised profits and losses arising from transactions between the Group and its associates and jointly controlled entities
are eliminated to the extent of the Group’s interest in the investee, except where unrealised losses provide evidence of
an impairment of the asset transferred, in which case they are recognised immediately in profit or loss.
In the Company’s balance sheet, investments in associates and jointly controlled entities are stated at cost less impairment losses (Note 2(l)), unless classified as held for sale (or included in a disposal group that is classified as held for sale) (Note 2(cc)).
CHINA SOUTHERN AIRLINES COMPANY LIMITED • ANNUAL REPORT 2009
58 Notes to the Financial Statements
(Prepared in accordance with International Financial Reporting Standards)
(Expressed in Renminbi)
2 Principal accounting policies (cont’d)
(e) Goodwill
Goodwill represents the excess of the cost of a business combination or an investment in an associate or a jointly controlled entity over the Group’s interest in the net fair value of the acquiree’s identifiable assets, liabilities and contingent liabilities.
Goodwill is stated at cost less accumulated impairment losses. Goodwill arising on a business combination is allocated to each cash-generating unit, or groups of cash generating units, that is expected to benefit from the synergies of the combination and is tested annually for impairment (Note 2(l)). In respect of associates or jointly controlled entities, the
carrying amount of goodwill is included in the carrying amount of the interest in the associate or jointly controlled entity and the investment as a whole is tested for impairment whenever there is objective evidence of impairment (Note 2(l)).
Any excess of the Group’s interest in the net fair value of the acquiree’s identifiable assets, liabilities and contingent liabilities over the cost of a business combination or an investment in an associate or a jointly controlled entity is recognised immediately in profit or loss.
On disposal of a cash generating unit, an associate or a jointly controlled entity during the year, any attributable amount of purchased goodwill is included in the calculation of the profit or loss on disposal.
　
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本文鏈接地址：China Southern Airlines Company Limited Annual Report 2009(45)