Haier 2009 Annual Report Download - page 70

Download and view the complete annual report

Please find page 70 of the 2009 Haier annual report below. You can navigate through the pages in the report by either clicking on the pages listed below, or by using the keyword search tool below to find specific information within the annual report.

Page out of 164

  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
  • 13
  • 14
  • 15
  • 16
  • 17
  • 18
  • 19
  • 20
  • 21
  • 22
  • 23
  • 24
  • 25
  • 26
  • 27
  • 28
  • 29
  • 30
  • 31
  • 32
  • 33
  • 34
  • 35
  • 36
  • 37
  • 38
  • 39
  • 40
  • 41
  • 42
  • 43
  • 44
  • 45
  • 46
  • 47
  • 48
  • 49
  • 50
  • 51
  • 52
  • 53
  • 54
  • 55
  • 56
  • 57
  • 58
  • 59
  • 60
  • 61
  • 62
  • 63
  • 64
  • 65
  • 66
  • 67
  • 68
  • 69
  • 70
  • 71
  • 72
  • 73
  • 74
  • 75
  • 76
  • 77
  • 78
  • 79
  • 80
  • 81
  • 82
  • 83
  • 84
  • 85
  • 86
  • 87
  • 88
  • 89
  • 90
  • 91
  • 92
  • 93
  • 94
  • 95
  • 96
  • 97
  • 98
  • 99
  • 100
  • 101
  • 102
  • 103
  • 104
  • 105
  • 106
  • 107
  • 108
  • 109
  • 110
  • 111
  • 112
  • 113
  • 114
  • 115
  • 116
  • 117
  • 118
  • 119
  • 120
  • 121
  • 122
  • 123
  • 124
  • 125
  • 126
  • 127
  • 128
  • 129
  • 130
  • 131
  • 132
  • 133
  • 134
  • 135
  • 136
  • 137
  • 138
  • 139
  • 140
  • 141
  • 142
  • 143
  • 144
  • 145
  • 146
  • 147
  • 148
  • 149
  • 150
  • 151
  • 152
  • 153
  • 154
  • 155
  • 156
  • 157
  • 158
  • 159
  • 160
  • 161
  • 162
  • 163
  • 164

31 December 2009

NOTES TO FINANCIAL STATEMENTS 財務報表附註
HAIER ELECTRONICS GROUP CO., LTD ANNUAL REPORT 2009
68
2.2 Changes in Accounting Policy and
Disclosures (Contd)
Other than as further explained below regarding the impact of IAS
1 (Revised) and IFRS 8, the adoption of these new and revised IFRSs
has had no significant financial effect on these financial statements
and there have been no significant changes to the accounting
policies applied in these financial statements.
IFRS 8 Operating Segments requires disclosure of information about
the Groups operating segments and replaces the requirement
to determine primary (business) and secondary (geographical)
reporting segments of the Group. The adoption of this standard
did not have any effect on the financial position of the Group. The
Group determined that the operating segments were the same as
the business segments previously identified under IAS 14 Segment
Reporting. Additional disclosures about each of these segments are
shown in note 4, including revised comparative information.
IAS 1 Presentation of Financial Statements (Revised) separates owner
and non-owner changes in equity. The statement of changes in
equity includes only details of transactions with owners, with non-
owner changes in equity presented as a single line. In addition, it
introduces the statement of comprehensive income: it presents
all items of recognised income and expense, either in one single
statement or in two linked statements. The Group has elected to
present two statements.
2.3 Issued But Not Yet Effective International
Financial Reporting Standards
The Group has not applied the following new and revised IFRSs,
that have been issued but are not yet effective, in these financial
statements.
IFRS 1 (Revised) First-time Adoption of International
Financial Reporting Standards1
IFRS 1 Amendment Amendment to IFRS 1 First-time
Adoption of International Financial
Reporting Standards Limited
Exemption from Comparative
IFRS 7 Disclosures for First-time
Adopters4
2.2 

1
8



8





14


4

1







2.3 報





1

1
 1
1



7

4