Asus 2012 Annual Report Download - page 163

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159
ASUSTEK COMPUTER INC. will adopt International Financial Reporting Standards,
International Accounting Standards, and Interpretations developed by the International
Financial Reporting Interpretations Committee or the former Standing Interpretations
Committee (collectively referred herein as the IFRSs) as recognized by the Financial
Supervisory Commission, Executive Yuan, R.O.C (FSC) and the Regulationss Governing
the Preparation of Financial Statements by Securities Issuers” that is applied in 2013 in the
preparation of consolidated financial statements of ASUSTEK COMPUTER INC. and its
subsidiaries starting from January 1, 2013. Information relating to the adoption of IFRSs by
ASUSTEK COMPUTER INC. is disclosed in Note 12 in accordance with
Jin-Guan-Zheng-Shen-Zi Letter No. 0990004943 of the FSC, dated February 2, 2010. The
IFRSs may be subject to changes during the time of transition; therefore, the impact of IFRSs
adoption on ASUSTEK COMPUTER INC. and its subsidiaries may also change.
PricewaterhouseCoopers, Taiwan
March 27, 2013
The accompanying consolidated financial statements are not intended to present the financial position,
and results of operations and cash flows in accordance with accounting principles in countries and
jurisdiction other than the Republic of China. The standards, procedures and practices in the Republic
of China governing the audit of such consolidated financial statements may differ from those generally
accepted in countries and jurisdictions other than the Republic of China. Accordingly, the
accompanying consolidated financial statements and report of independent accountants are not
intended for use by those who are not informed about the accounting principles or auditing standards
generally accepted in the Republic of China, and their applications in practice. As the consolidated
financial statements are the responsibility of the management, PricewaterhouseCoopers cannot accept
any liability for the use of, or reliance on, the English translation or for any errors or misunderstandings
that may derive from the translation.