LensCrafters 2015 Annual Report Download - page 110

Notes to the consolidated financial statement as of December 31, 2015 Page 16 di 68
New standards and amendments that are effective for reporting periods beginning after January 1, 2015 and not
early adopted.
The Group is assessing the impact of the accounting principles and the amendments and on its consolidated financial
statements.
Amendments to IAS 19—Defined Benefit Plans: Employee Contributions. The amendment reduces current services costs
for the period by contributions paid by employees or by third parties during the period that are not related to the number of years
of service, instead of allocating these contributions over the period when the services are rendered. The amendments are
applicable to periods beginning on or after February 1, 2015.
Annual Improvements to IFRSs—2010-2012 Cycle. The amendments adopted impact: (i) IFRS 2, clarifying the definition
of “vesting condition” and introducing the definitions of conditions of service and results; (ii) IFRS 3, clarifying that
obligations that correspond to contingent considerations, other than those covered by the definition of equity instrument, are
measured at fair value at each balance sheet date, with changes recognized in the income statement; (iii) IFRS 8, requiring
information to be disclosed regarding the judgments made by management in the aggregation of operating segments that
describes how the segments have been aggregated and the economic indicators that have been evaluated in order to determine
that the aggregated segments have similar economic characteristics; (iv) IAS 16 and IAS 38, clarifying the procedures for
determining the gross carrying amount of assets when a revaluation is determined as a result of the revaluation model; and
(v) IAS 24, establishing the disclosures to be provided when there is a related party entity that provides key management
personnel services to the reporting entity. The amendments are applicable to periods beginning on or after February 1, 2015.
Amendments to IFRS 11—Accounting for Acquisitions of Interests in Joint Operations. The amendments advise on how to
account for acquisitions of interests in joint operations. The amendments are applicable to periods beginning on or after
January 1, 2016.
Amendments to IAS 1—Disclosure Initiative. The amendments concern the materiality, the aggregation of items, the
structure of the notes, the information about the accounting policies and the presentation of other comprehensive income arising
from the measurement of equity method investments. The amendments are applicable to periods beginning on or after
January 1, 2016.
Amendments to IAS 27—Equity Method in Separate Financial Statements. The amendments clarify that an entity can apply
the equity method to account for investments in subsidiaries, joint ventures and associates in its separate financial statements.
The amendments are applicable to periods beginning on or after January 1, 2016.
Amendments to IAS 16 and 38—Clarification of Acceptable Methods of Depreciation and Amortization. The amendments
clarify the use of the “revenue based methods” to calculate the depreciation of a building. The amendments are applicable to
periods beginning on or after January 1, 2016.
Annual Improvements to IFRSs—2012-2014 Cycle. The provisions modify (i) IFRS 5, clarifying that the reclassification of
an asset (or disposal group) from held for sale to held for distribution (or vice versa) should not be considered as a change in the
original disposal plan; (ii) IFRS 7, clarifying that the offsetting disclosures are not applicable to condensed interim financial
statements unless they provide a significant update to the disclosure included in the most recent annual financial statements, and
excluding the presumption that the right to earn a fee for servicing a financial asset is generally continuing involvement and