PDF《www.pwccn.com》

6 PwC C In depth C New IFRS for

2015 Standard/amendment/interpretation Effective date Adoption status Page

1 July

2014 Amendments to IAS 19, '

Employee benefits'

on defined benefit plans Annual periods beginning on or after

1 July

2014 Early adoption is permitted

6 Annual improvements 2010-2012 IFRS 2, '

Share based payment'

on definition of a vesting condition For share-based payment transactions for which the grant date is on or after

1 July

2014 Early adoption is permitted

22 IFRS 3, '

Business combinations'

to clarify obligations to pay contingent consideration For business combinations where the acquisition date is on or after

1 July

2014 Early adoption is permitted

22 IAS16, '

Property plant and equipment'

and IAS 38,'

Intangible assets'

on gross carrying amount and depreciation are treated with revaluation model Annual periods beginning on or after

1 July

2014 Early adoption is permitted

22 IFRS 8, '

Operating segments'

on disclosure of judgements Annual periods beginning on or after

1 July

2014 Early adoption is permitted

22 IAS 24, '

Related party disclosures'

regarding disclosures of the reporting entity Annual periods beginning on or after

1 July

2014 Early adoption is permitted

23 Annual improvements 2011-2013 IFRS 3, '

Business combinations'

on clarification regarding joint arrangements Annual periods beginning on or after

1 July

2014 Early adoption is permitted

24 IFRS 13, '

Fair value measurement'

on clarification of the portfolio exemption in IFRS

13 Annual periods beginning on or after

1 July 2014. An entity shall apply the amendment prospectively from the beginning of the first annual period in which IFRS

13 is applied. Early adoption is permitted

24 IAS 40, '

Investment property'

clarification that IAS

40 and IFRS

3 not mutually exclusive Annual periods beginning on or after

1 July 2014. May be applied to individual acquisitions of investment property before

1 July

2014 if, and only if, the information necessary to apply the amendment is available. Early adoption is permitted

24 普华永道―洞察―2015年国际财务报告准则的变化

7 准则/修改/解释公告 生效日期 适用情况 页码 2014年7月1日对《国际会计准则第19号―职工福利》 关于设定受 益计划的修改 起始日在2017年7月1日或以后的年度 期间 允许提前采用

6 2010-2012年年度改进项目 《国际财务报告准则第2号―以股份为基础的支 付》 可行权条件的定义 适用于授予日为2014年7月1日或之后 的以股份为基础的支付交易 允许提前采用

22 《国际财务报告准则第3号―企业合并》澄清支付 或有对价的义务 适用于购买日为2014年7月1日或之后 的企业合并 允许提前采用

22 《国际会计准则第16号―不动产、 工厂和设备》 和 《国际会计准则第38号―无形资产》 主体采用重估 值模型时账面价值总额和累计折旧的处理方式 起始日在2014年7月1日或以后的年度 期间 允许提前采用

23 《国际财务报告准则第8号―经营分部》 关于判断 的披露 起始日在2014年7月1日或以后的年度 期间 允许提前采用

22 《国际会计准则第24号―关联方披露》 关于报告主 体的披露 起始日在2014年7月1日或以后的年度 期间 允许提前采用

23 2011-2013年年度改进项目 《国际财务报告准则第3号―企业合并》关于合营 安排的澄清 起始日在2014年7月1日或以后的年度 期间 允许提前采用