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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.
2.
3.
4.
5.
6.
7.

IFRS
IFRS 1
IAS 1
IAS 8
IAS 32IFRS 7IAS 39
IAS 21IAS 29
IFRS 4

8. IAS 18IAS 20IAS 11

17

IFRS 8
IAS 19
IFRS 2
IAS 12
IAS 33

17
19
20
22
23
25

26

9.
10.
11.
12.
13.

14. IAS 38
15.
16.
17.
18.
19.
20.
21.

IAS 16
IAS 40
IAS 36
IAS17
IAS 2
IAS 37
IAS 10

26
28
29
30
31
32
33

22.

35
36

37

23. IAS 27
24.
25.
26.
27.

IFRS 3
IFRS 5
IAS 28
IAS 31

28. IAS 24
29. IAS 7
30. IAS 34

31. SIC 29 and IFRIC 12


32. IAS 41
33. IAS 26
34. IFRS 6

04
05
06
09
10
15
16

IFRS

37
39
41
42
43
44
44
45
46
48
48
49
50
51
52

(IFRS)IFRS
2011
2013

IFRSIFRSIFRS

IFRS(IASB)

IASB

IFRS
IASBIFRS
20102013
IFRSIFRS

IFRS

IFRS

IFRS2013
20132012
2012
IFRS
2011

IFRS

IASBIFRS
IFRSs

IFRSIASB

IFRS
IFRS

IFRS 1

IFRSIFRS 1
IFRSIFRS 1
IFRS 1
4
IASB

IFRS

IFRSIFRS
IFRS
IFRS 1IFRS

IFRS 1IFRS

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

IFRS

IFRSIFRS

IAS 8

IFRS

IFRS

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

IAS 21IAS 29

()

IAS 29

IFRS

15

IFRS 4

IFRS 4

IFRS 4IASBPhase 2

IAS 37

IFRS 4

IFRSIFRS 4

IFRS

16

IAS 18IAS 20IAS 11

IAS 11

()

17

IASB 20087 IFRIC 15


(IAS 18 IAS 11)IAS 18
20091

IAS 20

IFRS

18

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

IAS 12

12 IAS 12

IFRS

23

10
IFRS

24

(EPS)
EPS

13 IAS 33

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

IAS16
IAS 2

16 IAS 40

29

17 IAS 36

cash generating units, CGUs

IFRS 85
IFRS 812

35IAS 36
IFRS

30

IAS 17

18 IAS17

IFRS
IFRS

31

19 IAS 2

IAS 2
FIFO
LIFO

10IAS 2 10
10IFRS

32

present obligation
provision

probable more likely than not

20 IAS 37

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

IFRS 320081
200971IFRS 3

50%

24 IFRS 3

IFRS

100%

IAS 32

39

IFRS 325

40

IFRS 5
IFRS 5

highly probable

25 IFRS 5

12

i
ii

41

26 IAS 28

20%20%

IFRS 5

IAS 39
IAS 36

IAS 39

42

IAS 31

27 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

20091

32 IAS 41

49

33 IAS 26
IFRSIAS 26

50

IFRS 6

IFRS 6IAS 16

34 IFRS 6

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

IFRS 2

Share-based payments

17

IFRS 3

Business combination

39

IFRS 4

Insurance contracts

12

IFRS 5

Non-current assets held for sale and


discontinued operation

41

IFRS 6

Exploration for and evaluation of mineral


resources

51

IFRS 7

Financial instruments: disclosures

IFRS 8

Operating segments

International Accounting Standards (IASs)

52

7
14

IAS 1

Presentation of financial statements

IAS 2

Inventories

32

IAS 7

Statement of cash flows

45

IAS 8

Accounting policies, changes in


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
13

IAS 18

Revenue

IAS 19

Employee benefits

15

IAS 20

Accounting for government grants and


disclosure of government assistance

13

IAS 21

The effects of changes in foreign


exchange rates

11

IAS 23

Borrowing costs

21

IAS 24

Related party disclosures

44

IAS 26

Accounting and reporting by retirement


benefit plans

50

IAS 27

Consolidated and separate financial


statements

37

IAS 28

Investments in associates

42

IAS 29

Financial reporting in hyperinflationary


economies

11

IAS 31

Interests in joint ventures

43

IAS 32

Financial Instruments: presentation

IAS 33

Earnings per share

7
19

IAS 34

Interim financial reporting

46

IAS 36

Impairment of assets

30

IAS 37

Provisions, contingent liabilities and


contingent assets

33

IAS 38

Intangible assets

20

IAS 39

Financial instruments: recognition and


measurement

IAS 40

Investment property

29

IAS 41

Agriculture

49

Interpretations

IFRS

IFRIC 12

Service concession arrangements

IFRIC 14

IAS 19-the limit on a defined benefit


asset, minimum funding requirements
and their interaction

IAS 19

48
16

IFRIC 15

Agreements for the construction of real


estate

13

IFRIC 18

Transfers of assets from customers

21

SIC-29

Service concession arrangements:


disclosures

48

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

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