Haier 2009 Annual Report Download - page 68
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31 December 2009
NOTES TO FINANCIAL STATEMENTS 財務報表附註
HAIER ELECTRONICS GROUP CO., LTD ANNUAL REPORT 2009
66
2.2 Changes in Accounting Policy and
Disclosures
The Group has adopted the following new and revised IFRSs for
the first time for the current year’s financial statements.
IFRS 1 and IAS 27 Amendments to IFRS 1 First-time
Amendments Adoption of IFRSs and IAS 27
Consolidated and Separate
Financial Statements – Cost of an
Investment in a Subsidiary, Jointly
Controlled Entity or Associate
IFRS 2 Amendments Amendments to IFRS 2 Share-based
Payment – Vesting Conditions
and Cancellations
IFRS 7 Amendments Amendments to IFRS 7 Financial
Instruments: Disclosures – Improving
Disclosures about Financial
Instruments
IFRS 8 Operating Segments
IAS 1 (Revised) Presentation of Financial Statements
IAS 18 Amendment* Amendment to Appendix to IAS 18
Revenue – Determining whether
an entity is acting as a principal or
as an agent
2.2
1 1
27
27
2
2
7
7
8
1
18 18
*