IFRS1 First-time Adoption of International Financial Reporting Standards

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1、IFRS1InternationalFinancialReportingStandard1First-timeAdoptionofInternationalFinancialReportingStandardsThisversionwasissuedinNovember2008.Itseffectivedateis1July2009.ItincludesamendmentsmadebyIFRSsissuedupto31December2010withaneffectivedatenolaterthan1Jan

2、uary2011.IFRS1First-timeAdoptionofInternationalFinancialReportingStandardswasissuedbytheInternationalAccountingStandardsBoard(IASB)inJune2003.ItreplacedSIC-8First-timeApplicationofIASsasthePrimaryBasisofAccounting(issuedbytheStandingInterpretationsCommittee

3、inJuly1998).IFRS1anditsaccompanyingdocumentshavebeenamendedbythefollowingIFRSs:?IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrors(issuedDecember2003)?IAS16Property,PlantandEquipment(asrevisedinDecember2003)?IAS17Leases(asrevisedinDecember2003)?IA

4、S21TheEffectsofChangesinForeignExchangeRates(asrevisedinDecember2003)?IAS39FinancialInstruments:RecognitionandMeasurement(asrevisedinDecember2003)?IFRS2Share-basedPayment(issuedFebruary2004)?IFRS3BusinessCombinations(issuedMarch2004)?IFRS4InsuranceContracts

5、(issuedMarch2004)?IFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperations(issuedMarch2004)?IFRIC1ChangesinExistingDecommissioning,RestorationandSimilarLiabilities(issuedMay2004)?IFRIC4DeterminingwhetheranArrangementcontainsaLease(issuedDecember2004)?IFRS

6、6ExplorationforandEvaluationofMineralResources(issuedDecember2004)?ActuarialGainsandLosses,GroupPlansandDisclosures(AmendmenttoIAS19)(issuedDecember2004)?AmendmentstoIAS39:?TransitionandInitialRecognitionofFinancialAssetsandFinancialLiabilities(issuedDecemb

7、er2004)?TheFairValueOption(issuedJune2005)?AmendmentstoIFRS1andIFRS6(issuedJune2005)?IFRS7FinancialInstruments:Disclosures(issuedAugust2005)?IFRS8OperatingSegments(issuedNovember2006)?IFRSFoundation123IFRS1?IFRIC12ServiceConcessionArrangements(issuedNovembe

8、r2006)?IAS23BorrowingCosts(asrevisedinMarch2007)*?IAS1PresentationofFinancialStatements(asrevisedinSeptember2007)*?IFRS3BusinessCombinations(asrevisedinJanuary2008)??IAS27ConsolidatedandSeparateFinanci