Haier 2010 Annual Report Download - page 86
Download and view the complete annual report
Please find page 86 of the 2010 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.-
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
-
165
-
166
-
167
-
168
-
169
-
170
-
171
-
172
-
173
-
174
-
175
-
176
-
177
-
178
-
179
-
180
-
181
-
182
-
183
-
184
-
185
-
186
-
187
-
188
-
189
-
190
-
191
-
192
-
193
-
194
-
195
-
196
-
197
-
198
-
199
-
200
-
201
-
202
-
203
 |
 |
31 December 2010
二零一零年十二月三十一日
NOTES TO FINANCIAL STATEMENTS
財務報表附註
Annual Report 2010 二零一零年年報
HAIER ELECTRONICS GROUP CO., LTD 海爾電器集團有限公司
84
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 (Revised) First-time Adoption of International
Financial Reporting Standards
IFRS 1 Amendments Amendments to IFRS 1 First-time
Adoption of International
Financial Reporting Standards –
Additional Exemptions for
First-time Adopters
IFRS 2 Amendments Amendments to IFRS 2 Share-based
Payment – Group Cash-settled
Share-based Payment Transactions
IFRS 3 (Revised) Business Combinations
IAS 27 (Revised) Consolidated and Separate Financial
Statements
IAS 39 Amendment Amendment to IAS 39 Financial
Instruments: Recognition and
Measurement – Eligible
Hedged Items
IFRIC 17 Distributions of Non-cash Assets
to Owners
Amendments to Amendments to IFRS 5 Non-current
IFRS 5 included in Assets Held for Sale and
Improvements to Discontinued Operations – Plan to
IFRSs (May 2008) sell the controlling interest
in a subsidiary
Improvements to Amendments to a number of IFRSs
IFRSs 2009 issued in April 2009
Other than as further explained below regarding the impact of IFRS
3 (Revised), IAS 27 (Revised) and amendments to IAS 7 and IAS 17
included in Improvements to IFRSs 2009, the adoption of the 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.
2.2 會計政策之變動及披露
本集團已於編製本年度財務報表時首次採納下
列新訂及經修訂對國際財務報告準則。
國際財務報告準則
首次採用國際
第1號（經修訂）
財務報告準則
國際財務報告準則 國際財務報告準則
第1號（修訂本） 第1號
首次採納
國際財務報告準則－
對首次採納者之有
限度豁免
之修訂本
國際財務報告準則 對國際財務報告準則
第2號（修訂本） 第2號
以股權支付－
集團內現金結算之
以股權支付之
交易
之修訂本
國際財務報告準則
業務合併
第3號（經修訂）
國際會計準則第27號
綜合財務報表和
（經修訂）
單獨財務報表
國際會計準則 對國際會計準則第39號
第39號（修訂本）
財務工具：確認及計
量－合資格對沖
項目
之修訂本
國際財務報告詮釋
向擁有人分配非現金
委員會第17號
資產
已包含於在二零零八年 對國際財務報告準則
五月頒布之
國際
第5號
持有待售之
財務報告準則之
非流資產和終止經營
改進
之國際財務報
－計劃出售附屬公司
告準則第5號之
控股權益
之修訂本
修訂本
二零零九年國際財務
二零零九年四月
報告準則之改進
頒布對多項國際財務
報告準則之修訂本
除採納以下載列詳述二零零九年國際財務報告
準則之改進內收錄國際財務報告準則第3號（經
修訂）、國際會計準則第27號（經修訂）以及國際
會計準則第7號及國際會計準則第17號之修訂
本外，採納此等新訂及經修訂國際財務報告準
則對此等財務報表並無重大財務影響，亦對此
等財務報表應用之會計政策並無重大變動。