Haier 2008 Annual Report Download - page 63
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二零零八年年報
海爾電器集團有限公司
Haier Electronics Group Co., Ltd
61
Notes to Financial Statements
財務報表附註
31 December 2008
二零零八年十二月三十一日
2.3 Impact of Issued But Not Yet Effective
Hong Kong Financial Reporting Standards
The Group has not applied the following new and revised HKFRSs,
that have been issued but are not yet effective, in these financial
statements.
HKFRS 1 (Revised) First-time Adoption of Hong Kong
Financial Reporting Standards
2
HKFRS 1 and HKAS 27 Amendments to HKFRS 1 First-time
Amendments Adoption of HKFRSs and HKAS 27
Consolidated and Separate Financial
Statements – Cost of an Investment
in a Subsidiary, Jointly Controlled
Entity or Associate
1
HKFRS 2 Amendments Amendments to HKFRS 2 Share-based
Payment – Vesting Conditions and
Cancellations
1
HKFRS 3 (Revised) Business Combinations
2
HKFRS 7 Amendments Amendments to HKFRS 7 Financial
Instruments Disclosure: Improving
Disclosures about Financial
Instruments
1
HKFRS 8 Operating Segments
1
HKAS 1 (Revised) Presentation of Financial Statements
1
HKAS 23 (Revised) Borrowing Costs
1
HKAS 27 (Revised) Consolidated and Separate Financial
Statements
2
HKAS 32 and HKAS 1 Amendments to HKAS 32 Financial
and Amendments Instruments: Presentation and HKAS 1
Presentation of Financial Statements
– Puttable Financial Instruments and
Obligations Arising on Liquidation
1
2.3 已頒佈但未生效之香港財務報告
準則之影響
本集團尚未於該等財務報表中應用以下已頒佈
但未生效之新訂及經修訂香港財務報告準則。
香港財務報告準則
首次採納香港財務
第1號(經修訂)
報告準則
2
香港財務報告準則 香港財務報告準則第1號
第1號及香港會計準則
首次採納香港財務報告
第27號(修訂本)
準則及香港會計準則
第27號綜合及獨立財務
報表-於一間附屬公司、
共同控制實體或聯營公司
之投資成本
之修訂本
1
香港財務報告準則 香港財務報告準則第2號
第2號(修訂本)
以股份為基礎之付款
-歸屬條件及註銷
之修訂本
1
香港財務報告準則
業務合併
2
第3號(經修訂)
香港財務報告準則
香港財務報告準則第7號
第7號(修訂本)
金融工具披露:改進
金融工具披露
之修訂本
1
香港財務報告準則第8號
經營分類
1
香港會計準則
財務報表之呈報
1
第1號(經修訂)
香港會計準則
借貸成本
1
第23號(經修訂)
香港會計準則
綜合及獨立財務報表
2
第27號(經修訂)
香港會計準則第32號 香港會計準則第32號
及第1號(修訂本)
金融工具:呈列
及
香港會計準則第1號
財務報表之呈報
-可贖回金融工具
及清盤時產生之責任
之修訂本
1
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