以下是一个示例的解决方法，使用Java编写的代码示例：

import java.util.ArrayList;
import java.util.HashMap;
import java.util.List;
import java.util.Map;
import java.util.stream.Collectors;

public class FilterAndReturnLatestRecords {

    public static void main(String[] args) {
        List records = new ArrayList<>();
        records.add(new Record("A", "Record 1", "2021-01-01"));
        records.add(new Record("A", "Record 2", "2021-02-01"));
        records.add(new Record("B", "Record 3", "2021-01-01"));
        records.add(new Record("B", "Record 4", "2021-02-01"));
        records.add(new Record("C", "Record 5", "2021-01-01"));

        Map latestRecords = filterAndReturnLatestRecords(records);
        for (Record record : latestRecords.values()) {
            System.out.println(record);
        }
    }

    public static Map filterAndReturnLatestRecords(List records) {
        Map latestRecords = new HashMap<>();

        // Filter and return latest records
        for (Record record : records) {
            if (!latestRecords.containsKey(record.getKey()) || record.getDate().compareTo(latestRecords.get(record.getKey()).getDate()) > 0) {
                latestRecords.put(record.getKey(), record);
            }
        }

        return latestRecords;
    }

    static class Record {
        private String key;
        private String value;
        private String date;

        public Record(String key, String value, String date) {
            this.key = key;
            this.value = value;
            this.date = date;
        }

        public String getKey() {
            return key;
        }

        public String getValue() {
            return value;
        }

        public String getDate() {
            return date;
        }

        @Override
        public String toString() {
            return "Record [key=" + key + ", value=" + value + ", date=" + date + "]";
        }
    }
}

在上面的示例中，我们有一个Record类，它具有key，value和date属性。我们使用List存储多个记录，并编写了一个filterAndReturnLatestRecords方法来过滤并返回最新记录的多对一映射。该方法使用一个Map来存储每个Key的最新记录，通过比较日期来确定哪个记录是最新的。最后，我们在main方法中使用一些示例记录来测试这个方法，并打印出最新的记录。