PDF《www.pwccn.com》

24 《国际财务报告准则第13号―公允价值计量》 关于 IFRS 13中组合豁免的澄清 起始日在2014年7月1日或以后的年度 期间. 主体应从采用IFRS 13的首个年 度期间起, 采用未来适用法应用该修 改. 允许提前采用

24 《国际会计准则第40号―投资性房地产》 关于IAS 40和IFRS

3 并不互斥的澄清 起始日在2014年7月1日以后的年度期 间. 当且仅当应用此修改所需的信息 可以取得时, 可以适用于2014年7月1 日之前的单项投资性房地产收购. 允许提前采用

24 8 PwC C In depth C New IFRS for

2015 Standard/amendment/interpretation Effective date Adoption status Page

1 January

2016 IFRS 14, '

Regulatory deferral accounts'

Annual periods beginning on or after

1 January

2016 Early adoption is permitted

18 Amendment to IFRS

11 '

Joint arrangements'

on Accounting for acquisitions of interests in joint operations Annual periods beginning on or after

1 January

2016 Early adoption is permitted

8 Amendments to IAS 16, '

Property plant and equipment'

and IAS 41, '

Agriculture'

on Agriculture: Bearer plants C Annual periods beginning on or after

1 January

2016 Early adoption is permitted

9 Amendments to IAS 16, '

Property plant and equipment'

and IAS 38, '

Intangible assets'

on clarification of acceptable methods of depreciation and am........