Haier 2009 Annual Report Download - page 71
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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 69
2.3 Issued But Not Yet Effective International
Financial Reporting Standards (Cont’d)
IFRS 1 Amendments Amendments to IFRS 1 First-time
Adoption of International Financial
Reporting Standards - Additional
Exemptions for First-time
Adopters2
IFRS 2 Amendments Amendments to IFRS 2 Share-based
Payment - Group Cash-settled
Share-based Payment Transactions2
IFRS 3 (Revised) Business Combinations1
IFRS 9 Financial Instruments6
IAS 24 (Revised) Related Party Disclosures5
IAS 27 (Revised) Consolidated and Separate Financial
Statements1
IAS 32 Amendment Amendment to IAS 32 Financial
Instruments: Presentation –
Classification of Rights Issues3
IAS 39 Amendment Amendment to IAS 39 Financial
Instruments: Recognition and
Measurement – Eligible
Hedged Items1
IFRIC 14 Amendments Amendments to IFRIC 14
Prepayments of a Minimum
Funding Requirement5
IFRIC 17 Distributions of Non-cash Assets to
Owners1
IFRIC 18 Transfers of Assets from Customers1
IFRIC 19 Extinguishing Financial Liabilities with
Equity Instruments4
Amendments to Amendments to IFRS 5 Non-current
IFRS 5 included in Assets Held for Sale and
Improvements to Discontinued Operations - Plan
IFRS issued in to Sell the Controlling Interest in
May 2008 a Subsidiary1
2.3 報
1
1
2
2
2
2
1
3
6
9
5
24
1
27
32
32
3
39
39
1
14 14
5
17
1
1
18
19
4
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5
1