Asus 2012 Annual Report Download - page 214
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210
(2) Material differences that may arise between current accounting policies used in the preparation of
financial statements and IFRSs and “Rules Governing the Preparation of Financial Statements by
Securities Issuers” that will be used in the preparation of financial statements in the future and the
effects of those differences are outlined below:
The Company uses the IFRSs already ratified currently by the Financial Supervisory Commission
and the “Rules Governing the Preparation of Financial Statements by Securities Issuers” that will
be applied in 2013 as the basis for evaluation of material differences in accounting policies as
mentioned above. However, the Company’s current evaluation results may be different from the
actual differences that may arise when new issuances of or amendments to IFRSs are subsequently
ratified by the Financial Supervisory Commission or relevant interpretations or amendments to the
“Rules Governing the Preparation of Financial Statements by Securities Issuers” in the future and
therefore, the actual effects of those differences may also change.
Material differences identified by the Company that may arise between current accounting policies
used in the preparation of financial statements and IFRSs and “Rules Governing the Preparation of
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 balance sheet on the date of transition
to IFRSs
Completed
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 information system) adjustments
Completed