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Ifrs Essentials Pwctaiwan PDF
Ifrs Essentials Pwctaiwan PDF
IFRS(PricewaterhouseCoopers,
PwC) Pocket Guide 20092009IFRS
IAS 1
IAS 1
3
3IAS 1
IFRSPwC
IFRSwww.pwc.com/tw/IFRS
IFRSIFRS disclosure checklist
IFRS
03
04
1. IFRS 04
2. IFRS 1 05
3. IAS 1 06
4. IAS 8 09
5. IAS 32IFRS 7IAS 39 10
6. IAS 21IAS 29 15
7. IFRS 4 16
17
8. IAS 18IAS 20IAS 11 17
9. IFRS 8 19
10. IAS 19 20
11. IFRS 2 22
12. IAS 12 23
13. IAS 33 25
26
14. IAS 38 26
15. IAS 16 28
16. IAS 40 29
17. IAS 36 30
18. IAS17 31
19. IAS 2 32
20. IAS 37 33
21. IAS 10 35
22. 36
37
23. IAS 27 37
24. IFRS 3 39
25. IFRS 5 41
26. IAS 28 42
27. IAS 31 43
44
28. IAS 24 44
29. IAS 7 45
30. IAS 34 46
48
31. SIC 29 and IFRIC 12 48
32. IAS 41 49
33. IAS 26 50
34. IFRS 6 51
IFRS 52
2
(IFRS)IFRS
2011
2013
IFRSIFRSIFRS
IFRS(IASB)
IASB
IFRS
IASBIFRS
20102013
IFRSIFRS
IFRS
IFRS
IFRS2013
20132012
2012
IFRS
2011
1 IFRS
IASBIFRS
IFRSs
IFRSIASB
IFRS
IFRS
4
2 IFRS 1
IFRSIFRS 1
IFRSIFRS 1
IFRS 1
4
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IFRS
IFRSIFRS
IFRS
IFRS 1IFRS
IFRS 1IFRS
3 IAS 1
IASB20079IAS 1IAS 1
IAS 12005IAS 1200911
IAS 1
IFRSStatement of Financial
Position(Comprehensive Income Statement)
IFRS
IAS 1
IFRS
.
IFRS 5
iii
IAS 8
IFRS29
1.
2. IFRS
8
4 IAS 8
IFRS
IFRSIFRS
IFRS
IFRS
IAS 32
IAS 39IFRS 7
IAS
39IFRS 7
IAS 39
IAS 39
10
IAS 39
IAS 39
IAS 32200911
(
)
11
IAS 39
IAS 39
12
(a)
(b)
13
IAS 30
IAS 32
20058IFRS 7
IFRS 7
IFRS 7
3436IAS 3932
IFRS 7
14
6 IAS 21IAS 29
()
IAS 29
IFRS
15
7 IFRS 4
IFRS 4
IFRS 4IASBPhase 2
IAS 37
IFRS 4
IFRSIFRS 4
IFRS
16
IAS 11
()
17
IAS 20
IFRS
18
9 IFRS 8
200611IFRS 8
IFRS 8
131SFAS 13114
IAS 14200911
Chief Operating
Decision-Maker, CODM
IFRS 8
41
IFRS 8100
19
10 IAS 19
IFRS 2
IAS 19
20
IAS 19
IFRIC 14IAS 19
18IAS 19
IFRSIFRS
18
21
11 IFRS 2
IFRS 2
-
-IFRIC 82
20061
IFRS 2
39IFRS 2
IFRS
22
12 IAS 12
IAS 12
IFRS
23
10
IFRS
24
13 IAS 33
(EPS)
EPS
25
14 IAS 38
26
37IAS 38
IFRS
27
15 IAS 16
PPE
PPE
PPE
PPE
PPEPPE
IFRIC 20091IFRIC 18
PPE20097
IAS 232007
IAS 23
IAS 23200911
1IFRS
IFRS
28
16 IAS 40
IAS16
IAS 2
29
17 IAS 36
cash generating units, CGUs
IFRS 85
IFRS 812
35IAS 36
IFRS
30
18 IAS17
IAS 17
IFRS
IFRS
31
19 IAS 2
IAS 2
FIFO
LIFO
10IAS 2 10
10IFRS
32
20 IAS 37
present obligation
provision
onerous contract
i
ii
33
virtually certain
i
not probableii
IFRS
IFRS
34
21 IAS 10
IFRS
35
22
equity
IASB
IFRSIAS 32
reserves
IAS 1
IFRS
36
23 IAS 27
IAS 2720081
200971IAS 27
IAS 27
IFRS
IFRS 5
IAS 39
SPE
37
SPE
SPESPE
SPESPESPE
SPE
SPE
7SPE
IFRSSPE
SPE
IFRS
38
24 IFRS 3
IFRS 320081
200971IFRS 3
50%
IFRS
100%
IAS 32
39
IFRS 325
40
25 IFRS 5
IFRS 5
IFRS 5
highly probable
12
i
ii
41
26 IAS 28
20%20%
IFRS 5
IAS 39
IAS 36
IAS 39
42
27 IAS 31
IAS 31
SIC13
43
28 IAS 24
44
29 IAS 7
45
30 IAS 34
IFRS
IFRSIAS 34IAS 34
IFRSIAS 1
1
year-to-date
IAS 34
1 IAS 120079
46
IFRS
47
IFRS
SIC 29
200611IFRIC
IFRS
IFRIC12
infrastructure
IAS 11
IAS 18
IAS 37
IFRIC 12200811
BOT
48
32 IAS 41
20091
49
33 IAS 26
IFRSIAS 26
50
34 IFRS 6
IFRS 6
IFRS 6IAS 16
IAS 37IAS 38
IAS 8 IFRS 6
IFRS
IASB
IAS 16IAS 38
IAS
36
51
IFRS
IFRS
52
IFRS
IAS 32 Financial Instruments: presentation 7
IAS 33 Earnings per share 19
IAS 34 Interim financial reporting 46
IAS 36 Impairment of assets 30
Provisions, contingent liabilities and
IAS 37 33
contingent assets
IAS 38 Intangible assets 20
Financial instruments: recognition and
IAS 39 7
measurement
IAS 40 Investment property 29
IAS 41 Agriculture 49
Interpretations
IFRS
IFRS
IFRS
53
IFRS() / DVD
IFRS Manual of Accounting Guide to IFRS
Essential Part I & Part II
: IFRS
:
IFRSDVDIFRS
200810(IFRS)
PwCIFRS
IFRS
IFRS11IFRS
IFRS
IFRS / DVD
IFRS Manual of Accounting Guide to IFRS
Business Combinations
: IFRS
:
IFRS
FASBIASB
IFRS
IFRS
DVD
IFRS
IASB
IFRS
02-29956488
service@mail.fcmc.com.tw
http://www.pwc.com/tw/IFRSIFRSDVD
31.48 trees were preserved for the future 1479 lbs of solid waste was not generated
90.93 lbs of waterborne waste was not created 2913 lbs net of greenhouse gases was prevented