Haier 2009 Annual Report Download - page 69
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31 December 2009
NOTES TO FINANCIAL STATEMENTS 財務報表附註
海爾電器集團有限公司 67
2.2 Changes in Accounting Policy and
Disclosures (Cont’d)
IAS 23 (Revised) Borrowing Costs
IAS 32 and IAS 1 Amendments to IAS 32 Financial
Amendments Instruments: Presentation and
IAS 1 Presentation of Financial
Statements – Puttable Financial
Instruments and Obligations
Arising on Liquidation
IFRIC 9 and Amendments to IFRIC 9
IAS 39 Amendments Reassessment of Embedded
Derivatives and IAS 39 Financial
Instruments: Recognition and
Measurement
IFRIC 13 Customer Loyalty Programmes
IFRIC 15 Agreements for the Construction of
Real Estate
IFRIC 16 Hedges of a Net Investment in a
Foreign Operation
IFRIC 18 Transfers of Assets from Customers
(adopted from 1 July 2009)
Improvements to IFRSs Amendments to a number of IFRSs
(May 2008) **
* Included in Improvements to IFRSs 2009 (as issued in April
2009).
** The Group adopted all the improvements to IFRSs issued in
May 2008 except for the amendments to IFRS 5 Non-current
assets Held for Sale and Discontinued Operations – Plan to
sell the controlling interest in a subsidiary, which are effective
for annual periods beginning on or after 1 July 2009.
2.2
23
32 32
1
1
9 9
39
39
13
15
16
18
**
*
** 5