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1、IFRS7InternationalFinancialReportingStandard7FinancialInstruments:DisclosuresThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IAS30DisclosuresintheFinancialStatementsofBanksandSimilarFinancialInstitutionswasi
2、ssuedbytheInternationalAccountingStandardsCommitteeinAugust1990.InApril2001theInternationalAccountingStandardsBoard(IASB)resolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.InAugust2005th
3、eIASBissuedIFRS7FinancialInstruments:Disclosures,whichreplacedIAS30.IFRS7anditsaccompanyingdocumentshavebeenamendedbythefollowingIFRSs:?FinancialGuaranteeContracts(AmendmentstoIAS39andIFRS4)(issuedAugust2005)?IAS1PresentationofFinancialStatements(asrevisedinSeptember2007)*
4、?IFRS3BusinessCombinations(asrevisedinJanuary2008)??PuttableFinancialInstrumentsandObligationsArisingonLiquidation(AmendmentstoIAS32andIAS1)(issuedFebruary2008)*?ImprovementstoIFRSs(issuedMay2008)*?ReclassificationofFinancialAssets(AmendmentstoIAS39andIFRS7)(issuedOctober2
5、008)§?ReclassificationofFinancialAssets—EffectiveDateandTransition(AmendmentstoIAS39andIFRS7)(issuedNovember2008)§?ImprovingDisclosuresaboutFinancialInstruments(AmendmentstoIFRS7)(issuedMarch2009)*?ImprovementstoIFRSs(issuedMay2010).??#Amendmentswithaneffectivedatelatertha
6、n1January2011IFRS7anditsaccompanyingdocumentshavebeenamendedby:?IFRS9FinancialInstruments(issuedNovember2009)??Disclosures—TransfersofFinancialAssets(issuedOctober2010)#?IFRS9FinancialInstruments(issuedOctober2010).?Thoseamendmentshaveaneffectivedateafter1January2011andare
7、thereforenotincludedinthisedition.*effectivedate1January2009?effectivedate1July2009§effectivedate1July2008?effectivedate1January2011?effectivedate1January2013#effectivedate1July2011?IFRSFoundation813IFRS7ThefollowingInterpretationsrefertoIFRS7:?IFRIC12ServiceConcessionArra
8、ngements(issuedNovember2006andsubsequentlyamended)?IFRIC17DistributionsofNon-cashAssetsto
