IFRS

IFRS Pocket Guide 2009



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

IASB

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

5 IAS 32IFRS 7IAS 39

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


8 IAS 18IAS 20IAS 11

IAS 11

()

17


IASB 20087 IFRIC 15

(IAS 18 IAS 11)IAS 18
20091

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

probable more likely than not

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


31 SIC 29 and IFRIC 12

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

International Financial Reporting Standards (IFRSs)

IFRS 1 First-time adoption of IFRS IFRS 3

IFRS 2 Share-based payments 17
IFRS 3 Business combination 39
IFRS 4 Insurance contracts 12
Non-current assets held for sale and
IFRS 5 41
discontinued operation
Exploration for and evaluation of mineral
IFRS 6 51
resources
IFRS 7 Financial instruments: disclosures 7
IFRS 8 Operating segments 14

International Accounting Standards (IASs)

IAS 1 Presentation of financial statements 4

IAS 2 Inventories 32
IAS 7 Statement of cash flows 45
Accounting policies, changes in
IAS 8 6
accounting estimates and errors
IAS 10 Events after the reporting period 35
IAS 11 Construction contracts 13
IAS 12 Income taxes 18
IAS 16 Property, plant and equipment 21
IAS 17 Leases 31
IAS 18 Revenue 13
IAS 19 Employee benefits 15
Accounting for government grants and
IAS 20 13
disclosure of government assistance
The effects of changes in foreign
IAS 21 11
exchange rates
IAS 23 Borrowing costs 21
IAS 24 Related party disclosures 44
Accounting and reporting by retirement
IAS 26 50
benefit plans
Consolidated and separate financial
IAS 27 37
statements
IAS 28 Investments in associates 42
Financial reporting in hyperinflationary
IAS 29 11
economies
IAS 31 Interests in joint ventures 43

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

IFRIC 12 Service concession arrangements 48

IAS 19-the limit on a defined benefit IAS 19
IFRIC 14 asset, minimum funding requirements 16
and their interaction
Agreements for the construction of real
IFRIC 15 13
estate
IFRIC 18 Transfers of assets from customers 21
Service concession arrangements:
SIC-29 48
disclosures

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

22,299,750 of BTUs energy not consumed

pwc.com/tw/IFRS

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