Asus 2011 Annual Report Download - page 195
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191
~63~
Major contents and status of execution of the Company’s plan for IFRSs adoption:
(1) The Company has formed an IFRSs group headed by the Company’s general manager, which is
responsible for setting up a plan relative to the Company’s transition to IFRSs. The major
contents and status of execution of this plan are outlined below:
Working Items for IFRSs Adoption Status of Execution
a. Formation of an IFRSs group Completed
b.Setting up a plan relative to the Company’s transition
to IFRSs
Completed
c.Identification of the differences between current
accounting policies and IFRSs
Completed
d. Identification of consolidated entities under the IFRSs
framework
Completed
e. Evaluation of the impact of each exemption and
option on the Company under IFRS 1 – First-time
Adoption of International Financial Reporting
Standards
Completed
f.Evaluation of needed information system
adjustments
Completed
g.Evaluation of needed internal control adjustments Completed
h.Establish IFRSs accounting policies Completed
i. Selection of exemptions and options available
under IFRS 1 – First-time Adoption of
International Financial Reporting Standards
Completed
j. Preparation of statement of financial position
on the date of transition to IFRSs
In progress according to the plan
k.Preparation of IFRSs comparative financial
information for 2012
In progress according to the plan
l. Completion of relevant internal control
(including financial reporting process and
relevant nformation system) adjustments
In progress according to the plan