Haier 2009 Annual Report Download - page 72
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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
70
2.3 Issued But Not Yet Effective International
Financial Reporting Standards (Cont’d)
Apart from the above, the IASB has promulgated Improvements
to IFRSs 2009 which sets out amendments to a number of IFRSs
primarily with a view to removing inconsistencies and clarifying
wording. The amendments to IFRS 2, IAS 38, IFRIC 9 and IFRIC 16
are effective for annual periods beginning on or after 1 July 2009
while the amendments to IFRS 5, IFRS 8, IAS 1, IAS 7, IAS 17, IAS
36 and IAS 39 are effective for annual periods beginning on or after
1 January 2010 although there are separate transitional provisions
for each standard or interpretation.
1 Effective for annual periods beginning on or after 1 July
2009
2 Effective for annual periods beginning on or after 1 January
2010
3 Effective for annual periods beginning on or after 1 February
2010
4 Effective for annual periods beginning on or after 1 July
2010
5 Effective for annual periods beginning on or after 1 January
2011
6 Effective for annual periods beginning on or after 1 January
2013
The Group is in the process of making an assessment of the impact
of these new and revised IFRSs upon initial application. So far, the
Group considers that these new and revised IFRSs are unlikely to
have a significant impact on the Group’s results of operations and
financial position.
2.3 報
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