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IFRS(PricewaterhouseCoopers,
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
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
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 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 11
()
17
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
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
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
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
IFRS 1
IFRS
IFRS 2
Share-based payments
17
IFRS 3
Business combination
39
IFRS 4
Insurance contracts
12
IFRS 5
41
IFRS 6
51
IFRS 7
IFRS 8
Operating segments
52
7
14
IAS 1
IAS 2
Inventories
32
IAS 7
45
IAS 8
IAS 10
35
IAS 11
Construction contracts
13
IAS 12
Income taxes
18
IAS 16
21
IAS 17
Leases
31
13
IAS 18
Revenue
IAS 19
Employee benefits
15
IAS 20
13
IAS 21
11
IAS 23
Borrowing costs
21
IAS 24
44
IAS 26
50
IAS 27
37
IAS 28
Investments in associates
42
IAS 29
11
IAS 31
43
IAS 32
IAS 33
7
19
IAS 34
46
IAS 36
Impairment of assets
30
IAS 37
33
IAS 38
Intangible assets
20
IAS 39
IAS 40
Investment property
29
IAS 41
Agriculture
49
Interpretations
IFRS
IFRIC 12
IFRIC 14
IAS 19
48
16
IFRIC 15
13
IFRIC 18
21
SIC-29
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
pwc.com/tw/IFRS