IASB( ) IASB (IASB ),, 2007 8 31 ( ) [] IASB( ), IASB 1
,,,,,,,, 2
IASB IFRS(International Financial Reporting Standards) IASB, IASB IASC(International Accounting Standards Committee) IAS(International Accounting Standard), IFRS, IFRIC(International Financial Reporting Interpretations Committee), IAS SIC(Standing Interpretations Committee) - work programme ( P&D ) - 2007 8 31 2007 1 1, (, ) - P&D( ) - 3
,, (, ), (tailoring questions) (detailed compliance questions) 2A, B, 2A 2B (implementation guidance), ( ) 4
- Standard Title Effective date(*) Page number IFRS 1 IFRS 1 January 2004 8 Completed IFRS 2 1 January 2005 22 IFRS 3 Business combinations for which the agreement date is on or after 31 March 2004 40 IFRS 4 1 January 2005 55 IFRS 5 IFRS 6 IFRS 7 1 January 2005 68 1 January 2006 73 : 1 January 2007 P&D Checklist (*) IFRS 8 1 January 2009 P&D Checklist IAS 1 1 January 2005 P&D Checklist IAS 2 1 January 2005 80 IAS 7 1 January 1994 P&D Checklist IAS 8, 1 January 2005 87 IAS 10 1 January 2005 93 IAS 11 1 January 1995 95 IAS 12 1 January 1998 100 IAS 14 1 July 1998 IAS 16 1 January 2005 112 IAS 17 1 January 2005 124 IAS 18 1 January 1995 135 IAS 19 1 January 1999 143 IAS 20 1 January 1984 159 IAS 21 1 January 2005 162 IAS 23 1 January 1995 169 IAS 24 IAS 26 IAS 27 IAS 28 IAS 29 IAS 31 IAS 32 1 January 2005 P&D Checklist 1 January 1988 1 January 2005 174 1 January 2005 181 1 January 1990 18 1 January 2005 193 : 1 January 2005 P&D Checklist 5
Standard Title Effective date(*) Page number IAS 33 1 January 2005 201 Completed IAS 34 1 January 1999 P&D Checklist IAS 36 First annual period beginning on or after 31 March 2004 213 IAS 37, 1 July 1999 232 IAS 38 First annual period beginning on or after 31 March 2004 241 IAS 39 : 1 January 2005 256 IAS 40 1 January 2005 289 IAS 41 1 January 2003 298 IFRIC 12 1 January 2008 302 (*): IASB ( ), ( 2011 1 1 2009 1 1 ) IASB IFRS 1 6
- Interpretation Title Effective date(*) (**) Completed IFRIC 1 IFRIC 2 IFRIC 4 IFRIC 5 1 September 2004 IAS 16 1 January 2005 P&D Checklist 1 January 2006 IAS 17, 1 January 2006 IAS 37 IFRIC 6-1 December 2005 IAS 37 IFRIC 7 IAS 29 1 March 2006 IAS 29 IFRIC 8 IFRS 2 1 May 2006 IFRS 2 IFRIC 9 IFRIC 10 IFRIC 11 1 June 2006 IAS 39 1 November 2006 IAS 36/ IAS 39-1 March 2007 IFRS 2 IFRIC 13 1 July 2008 IAS 18 IFRIC 14 SIC 7 SIC 10, 1 January 2008 IAS 19 1 June 1998 1 August 1998 IAS 20 SIC 12 SIC 13 SIC 15 SIC 21 SIC 25-1 July 1999 IAS 27-1 January 1999 IAS 31 - Lease terms beginning on or after 1 January 1999 IAS 17-15 July 2000 IAS 12-15 July 2000 IAS 12 SIC 27 31 December 2001 IAS 17 SIC 29 31 December 2001 P&D Checklist SIC 31-31 December 2001 IAS 18 SIC 32 25 March 2002 IAS 38 (**): IFRIC 12, 7
IFRS 1 IFRS IFRS IFRS IFRS 1 IFRS 1 IFRS IFRS 1 IFRS IFRSs (IFRS, IAS, IFRIC, SIC ) IFRS IFRS 1 IFRS 1 a) IFRS b) IFRS IAS 34 IFRS IFRS IFRS IFRS a) i) IFRS ii) iii) iv) IFRS, IFRS IFRS IFRS, IFRS v), IFRS b) IFRS c) IAS 1, IFRS d) 8
a) IFRS, b), IFRS c), IFRS IFRS a) IAS 8, b) IFRS Yes, 1A IFRS 1 IFRS Note: IFRS 1 1B 1C 1D 1E 1F 1G 1H 1I 1J 1K 1L IFRS IFRS IFRS IFRS ( ) IFRS IAS 21 IFRS, IFRS IAS 32 IAS 39 9
1M 1N 1O IFRS 2 IFRS,, Note: IFRIC 1 1P 1Q 1R 1S 1T IFRS IFRS IFRS, IFRS IFRIC 12 Note: IFRIC 12 2008 1 1 IFRS 1A IFRS 16 IFRS IFRS 1 IFRS 1A IFRS 16 IFRS IFRS Notes: IFRS IFRS 1A IFRS 17 IFRS IFRS 1A IFRS 17 IFRS IFRS 1 13 34B 37 IFRS IFRS ( ) IFRS 18 Notes: 1) IAS 1 37 ( ) 2) IFRS 10
1A IFRS 19 25D, 25H, 25I, 34A 34B ( ) 1A IFRS 110 13 34B, IFRS : a) IFRS b) IFRS c),, IFRS, d) IFRS 1A IFRS 111 IFRS ( ) Note: IFRS IFRS 1B IFRS 115 IFRS B 1B IFRS 1B1 (IFRS ) IFRS 3 Note: (IFRS ) IFRS 3 1B IFRS 1B1 IFRS 3 a) b) IAS 36 c) IAS 38 Note:, 2002 6 30 2002 6 30 IFRS, 2002 6 30 IAS 36 IAS 38 1B IFRS 1 B1A IAS 21 IFRS, 11
Note: 1B IFRS 1 B1B IAS 21, IAS 21 a) IFRS b) B1, IFRS 3 Note: IAS 21 IFRS, B1B 1B IFRS 1 B2 IFRS 3 a) (, ) b) IFRS i) ( 27 ) ii), IFRS ( ) ( B2 ~B2 ) ( ) ( B2 ) c) IFRS IFRS, (i) IAS 38 ( ) (, B2 ) (ii) Note: 12
d) IFRS (, ) IFRS ( ) e) IFRS IFRS f), IFRS Note:, IAS 17 IFRS, IFRS 3, IFRS g) IFRS IFRS (i) B2, B2 ( ) (ii) IFRS,,, (iii), IFRS IAS 36 ( IAS 36 ) 13
Note: IFRS h) IFRS Note:, ( IAS 38 ) IFRS IFRS 3 i) i) IFRS, ii) j) (, ) IFRS IFRS i) ii) k) Note: 1B IFRS 1B3 1B IFRS 1B3 B1 (,,, ) 1C IFRS 116 IFRS 14
1C IFRS 117 IFRS 1C IFRS 117 a) b) IFRS 1D, E IFRS 118 IFRS 1 16 17 ( ) a) IAS 40 Note: b) i) IAS 38 ( ) ii) IAS 38 ( ) Note: ( 16 18) 1A IFRS 119, IFRS 1F IFRS 120, IFRS 1F IFRS 120 IFRS 1 20 1F IFRS 120, IFRS, 1G IFRS 122 a) IFRS (0) b) IFRS 15
c) IFRS 121 Note: IFRS 1 22, IAS 21, ( ) IFRS 123 (IAS 32 ), Note: IAS 32 : IAS 32 (IAS 32 ), IAS 32, 1I IFRS 124 a) IFRS, b) IFRS Note: 24(b) 24(a) IFRS 1 IFRS, IAS 16 1I IFRS 124 16
1J IFRS 125 ( ) ( ) Note: IFRS 1 B2, 1K IFRS 125 (, ) Note: IAS 39 : ( ) IFRS 1 1L IFRS 125A(a) IFRS 1M IFRS 125B 2002 11 7 IFRS 2 Note: 2002 11 7 IFRS 2 IFRS 2 IFRS 2 1M IFRS 125B 2002 11 7 IFRS 2005 1 1 IFRS 2 Note: 2002 11 7 IFRS 2005 1 1 IFRS 2 IFRS 2 IFRS 2 1M IFRS 125B IFRS 2 ( 2002 11 1 ) IFRS 2 44 45 ( Checklist Section ) 1M IFRS 125B IFRS 2 IFRS 2005 1 1 IFRS 2 26~29 1M IFRS 125C IFRS IFRS 2 17
Note: IFRS IFRS 2 1M IFRS 125C 2005 1 1 IFRS 1 Note: 2005 1 1 IFRS 2 1M IFRS 125C IFRS 2 2002 11 7 1N IFRS 125D IFRS 4 Note: IFRS 4 2005 1 1 2005 1 1 IFRS 4 1N IFRS 125D IFRS 4 Note: IFRS 4 1Q IFRS 125E IFRIC 1 Note: IFRIC 1 1Q IFRS 125E IFRS IFRIC 1, a) IFRS IAS 37 b) IFRIC 1 c) IFRS IFRS IFRIC 4 1S IFRS 125F IFRIC 4 18
Note: IFRIC 4 IFRS 1L IFRS 125G IFRS 1 7 9, IAS 39 AG76 AG76A (a) 2002 10 25 (b) 2004 1 1 1T IFRS 125H IFRIC 12 IFRS 125H Note: IFRIC 12, IFRIC 12 a) b) ( ) c),, IFRIC 12 2011 1 1 2009 1 1 IFRS IFRS 126 Note: IFRS (1) (2) (3) (4) 19
1P IFRS 127 27A 2004 1 1 IAS 39 Note: 2004 1 1, IFRS ( ) 1P IFRS 127A IAS 39, IAS 39 1Q IFRS 128 IAS 39 IFRS (a) (b) 1Q IFRS 129 IFRS IAS 39 Note:,, 1Q IFRS 129 IFRS IFRS 1Q IFRS 130 IFRS IAS 39, IAS 39 91 101 (IAS 39 section ) 1Q IFRS 130 IFRS (, ) 1Q IFRS 130 IFRS IAS 39 1R IFRS 131 IFRS IFRS, ( ) 20
Note: IFRS 31 IAS 10, IFRS 20x5 1 1, 20x5 7 15 20x4 12 31 IFRS ( ) 20X4 12 31 ( ) 1R IFRS 133 IFRS IFRS, IFRS Note:, IFRS, 1R IFRS 134 31 33 IFRS IFRS Note: IFRS 31 33, 21
IFRS 2 Share-based Payment ( ) IFRS 2 ( ), ( ) IFRS 2 a) ( ), b) ( ), c), ( ) IFRS2, ( ), IFRS2,,, IFRS 2 IFRS 3 ( ),, ( : ),,, 22
IFRS 2 IAS 32 8~10 IAS 39 5~7 IFRS 2 IFRS 8 2006 1, IFRS 2 ( ) IFRS 2 IFRS 2 - IFRIC 11 2006 11, IFRS2 ( ) IFRIC 11 2007 3 1, 2007 3 1, 2A 2B 2C 2D 2E 2F 2G 2H 2I 2J, ( : ), 3 (, ) ( : ),, ( ) 23
2K, 2A, B, C, D, E IFRS 27 2A, B IFRS 27, 2C IFRS 27, 2A, B, C, D, E IFRS 28 2A, B IFRS 210,, 2A, B IFRS 210,, 2A IFRS 211, Note:, 2B IFRS 213,, Note:, 2B IFRS 213,,, 2A, B IFRS 214 (, ),, 24
Note:, 2A, B IFRS 215 (, ),, Note: - 2A, B IFRS 216, a) b) 2A, B IFRS 216, 17, a) b), 2A, B IFRS 217,, Note:, (IFRS 2 Appendix B ) - 2A, B, D, E 2A, B, D, E IFRS 2B2 IFRS 2B4, ( ), (, IFRS 219~21 ) -, Note: 25
2A, B, D, E 2A, B, D, E IFRS 2B5 IFRS 2B6 Note:, a) b) 2A, B, D, E 2A, B, D, E 2A, B, C, D, E 2A, B, C, D, E 2A, B, C, D, E 2A, B, C, D, E IFRS 2B7 IFRS 2B10 IFRS 2B11 IFRS 2B11 IFRS 2B12 IFRS 2B13 c) d) e) f) IFRS 2B6 (IFRS 219~22 ) ( ) ( ) Note:,,,, 3,, 26
2A, B, C, D, IFRS 2B18 Note:,,, E a) Note: b) c) Note: d) Note:, e) Note:, 2A, B, C, D, E 2A, B, C, D, E IFRS 2B20 IFRS 2B22, 27
2A, B, C, D, IFRS 2B25 Note: ( :,, ) ( ) ( ) 2/3, 12% 30% 1 2/3-18%(12%-30%) 42%(12%+30%) 100 2/3 8353 (100 e -018 ) 15220 (100 e 042 ) E a) ( : ) b) c) Note: (IFRS 2 AppendixB B26) d) Note:,, e) Note:,, 2A, B, C, D, E IFRS 2B26 28
2A, B, C, D, E IFRS 2B26, Note:, 1 5, 6 2A, B, C, D, E IFRS 2B28 (3 ) 2A, B, C, D, E 2A, B, C, D, E 2A, B, C, D, E 2A, B, C, D, E 2A, B, C, D, E IFRS 2B29 IFRS 2B30 IFRS 2B33 IFRS 2B34 IFRS 2B34 Note:,, Note:, Note: ( ) Note:,, 29
2A, B, C, D, E 2A, B, C, D, E 2A, B, C, D, E 2A, B, C, D, E 2A, B, C, D, E 2A, B, C, D, E 2A, B, C, D, E 2A, B, C, D, E IFRS 2B35 IFRS 2B36 IFRS 2B36 IFRS 2B36 IFRS 2B37 IFRS 2B37 IFRS 2B37 IFRS 2B41, Note:, 3% (0), (0) ( ), ( : ), Note: ( ),, 30
2A, B IFRS 219, Note:,,, 2A, B IFRS 219, Note:, ( IFRS 221 ),, 2A, B IFRS 220 IFRS2 19( ) a), b) c) IFRS 221 2A, B IFRS 221, : a) b) ( : ) 2A, B IFRS 222, : a) b) Note:, 31
2A, B IFRS 223 IFRS 210~22( ), Note:,, 2A, B IFRS 224, a), Note: ( : ) ( : ) b) ( ) Note:, IFRS 214 15(, IFRS 215(b) ), 2A, B IFRS 225 IFRS 224 (, ) : a),, b), ( ) Note:, 32
2F IFRS 227, : a) ( ), 2F IFRS 2B43 b) ( : ) Note: c),, d),, e), f),, g),, h), 2F IFRS 228, a), b) : i), 33
ii), 2F IFRS 228,, ( ) Note: (, ) 2F IFRS 228, 2F IFRS 229, a), b), 2C IFRS 230, Note: ( ) 2C IFRS 230, 2C IFRS 232 Note:,, 2C IFRS 232, 2C IFRS 232,, 2C IFRS 233 34
2D, E IFRS 234 ( ), a), b) 2D IFRS 235, ( ) Note: ( ) ( ) 2D IFRS 235, 2D IFRS 236, 2D IFRS 237 IFRS 236( ), a) b) 2D IFRS 237, Note:,,, (0), (0), 35
2D IFRS 238 a) ( IFRS 230 ~33 ) b) ( IFRS 210 ~29 ) 2D IFRS 239 2D IFRS 239, 2D IFRS 240, 2E IFRS 241, ( IFRS 2 30~33 ) Note: ( : ),, 2E IFRS 243, IFRS 210~29( ) 2E IFRS 243, a), b), 2G IFRIC 88 IFRS 2 2G IFRIC 89, ( ) ( IFRS 2 ) 36
2G IFRIC 89, (, ) ( ) 2G IFRIC 810 IFRS 2 2G IFRIC 811 ( ) ( ) 2G IFRIC 812 2G IFRIC 812, IFRIC 11 IFRS 2 Note: IFRIC 11 IFRS2 ( ), IFRIC 11 2007 3 1, IFRIC 11 IFRS 2 IAS 8, 2H, 2I IFRIC 117 IFRIC 117 Note: 3 : ; - 2J IFRIC 118, 2J IFRIC 119 : 37
a) 2J IFRIC 1110 b) IFRS 2 Appendix A (, ) IFRS 219( ) IFRIC 1110 Note:,, 38
- 2K IFRIC 1111, IFRIC 1112 (2007 3, ) IFRS 2 IAS 8, 39
IFRS 3 IFRS 3 -,, -,, [ ] IFRS 3 2008, 2009 7 IFRS 3 (1) (2) ( -IFRS 3 10 13 ) (3) (4), (, ), 3A : IFRS 34 IFRS 38 1), IFRS 3, 2) (, ) (, ),,, 3B 3C 40
IFRS 333 :, 3D 3E 3F, :, 3G IFRS 3B1 : ( ), ( ) 3A IFRS 34 3A IFRS 36, IFRS 3, IAS 27 3A IFRS 37, 3A IFRS 314 IFRS 3 3A IFRS 317 41
: IFRS 317 IFRS 319 IFRS 319 1) 2), 3) IFRS 320 4),,, 5), 3A IFRS 322, 3A IFRS 323, :, 42
3H IFRS 321 IFRS 3B2 :,,,,,, IFRS 3 B3-B15 ( ) IFRS 3B3, 3A IFRS 324 (1), (2) 3A IFRS 325, IFRS 3 A : 3B IFRS 325 (1) (2) (3) 3A IFRS 326, 3A IFRS 327 43
: 1) 2),, 3) IAS 39 : 3A IFRS 328 : 3A IFRS 329 :,, 3A IFRS 329 3A IFRS 330 IAS 39 3A IFRS 331, 3C IFRS 332 (1) 3C IFRS 333 (2) 3C IFRS 334 (3), 3C IFRS 334 (4) 44
IFRS 363 : 12 3A IFRS 335, (1) (2) (3) : 3A IFRS 336 IFRS 337, (1) IFRS 5 ( ) (2) (1),,, 3A IFRS 337,,,, 3A IFRS 339 :, 3A IFRS 338 45
:,, 3A IFRS 340 IFRS 337, 3A IFRS 341 IFRS 337 ( ), 3A IFRS 341 IAS 37, 3A IFRS 341, 3A IFRS 342, : IAS 37 3A IFRS 343 :, 3A IFRS 344 3A IFRS 344 :,, IFRS 336 3A IFRS 345 (1) IAS 38 46
(2) IFRS 346 : IAS 38,,,, IAS 38 IAS 3833 IAS 3835 IAS 3838 1), IAS 38 21 ( IAS 38 ) ( ) 2),, 3),, 3A IFRS 345 3A IFRS 347 IFRS 3 37 : 1) IFRS 3 B B16 ( ) 47
2), 56 ( ) IAS 37 3A IFRS 348 IAS 37,, IAS 18 IFRS 349 : IFRS 348 IAS 39 3A IFRS 349 IAS 39 (1) (2) (3) 3A IFRS 3B16,, : ( ) ( ) 48
:, IAS 38 : IAS 38 (8), :, IAS 12 :,,, : 3 : :, 3D IFRS 351 3D IFRS 351 49
: IFRS 336 3D IFRS 354, : 3D IFRS 355 : IAS 36, ( ) 3E IFRS 356 IFRS 336,, a), b) c) IFRS 357 : 56,,, B 3B IFRS 358,, :, 3B IFRS 359,, 50
: 1),,,,,, 2),, IAS 16 IFRS 360 3), IAS 28 : IFRS 3 6 IFRS 3 58-60 :, 3F IFRS 362,,, 3F IFRS 362, 12 51
: 1) :,, 56, 2) IFRS 3 7, IFRS 362 3A IFRS 363, IAS 8, : IAS 8 3A IFRS 364 (1),, (2), ( ), ( ) : IAS 8 3F IFRS 365 (1) IAS 12 (2) (3) 52
:, IFRS 3B3 :, 3G IFRS 3B5, : ( ) ( ) 3G IFRS 3B6, 3G IFRS 3B7 (1), ( ) (2) (3) (4) IFRS 3 B B4 B6 ( ) : (5) 3G IFRS 3B8, IAS 27 : 3G IFRS 3B9 ( ), 53
: 37, 3G IFRS 3B9 IFRS 3 51 55( ) 3G IFRS 3B9 IFRS 356( ) 3G IFRS 3B10 ( ) ( ) :, 3G IFRS 3B11 3G IFRS 3B13 3G IFRS 3B14 3G IFRS 3B15 : IFRS 3 B B13 B14 54
IFRS 4 ( ) IFRS 4 IFRS4 IASB 2 4A ( ), Note: ( ) ( ) ( ),,,,,, ( ) 4B Note: a) b) c) i) ii) iii), 4C 4D 4E ( ) Note: IAS 39, IAS39 4F Note: 55
4G (IFRS 3 ), Note: IFRS 4 B B 4A IFRS 4B2, a) b) c) 4A IFRS 4B5, Note:, 4A IFRS 4B6,, IFRS 4 Note:,,,, ( ) Note: B (B8 B17 ) 4A IFRS 4B18 IFRS 4 a) b),, 56
c) (, ) d) ( ( ) ) e) f),, (, ) g) Note:,,, IAS 39 IAS 32 IAS 39 ( 4(4) ),, IAS 39 IAS 32 h) Note:, IAS 18 IAS 37 i) (, ) Note:, j) (, ) k), ( ) l), m) 57
4A IFRS 4B19 IFRS 4 a), ( B B20 B21 ) b),, ( B B20 B21 ) c) ( ) d), ( : ) Note: ( B B13 ) e),,,,,, ( ) (IAS 39 ) f) (,, )(IAS 39 ) g), ( ) h),, 4A IFRS 4B22 4A IFRS 4B23 (, ) 58
Notes: 1), (, ) 2) B23 ( ), a),,, b) c) 1, 100 1 999,999 d) 4A IFRS 4B25 Note:, 4A IFRS 4B26 ( ) IFRS 4 4A IFRS 4B28, Note: 59
4A IFRS 4B29, Note:,, ( ) 4A IFRS 4B30 4D IFRS 47 ( ) IAS 39 Note: IAS 39 4B, D IFRS 48 IAS 39, ( ), 4B, D IFRS 48 ( ),, IAS 39 4B, D IFRS 48 ( : ) IAS 39 4B, D IFRS 49 8 Note: IFRS 4, IAS 39 4E IFRS 410 a) ( ) (, ) b) 60
Note:, 4E IFRS 410,,, ( ) 4E IFRS 410 ( ), Note: IFRS 4 IAS 8, 10-12 ( ) IAS 8 10-12, 4A IFRS 414 (, ) 4A IFRS 414 15-19 4A IFRS 414 ( ) (,, ) 4A IFRS 414 a) b) 4A IFRS 414 (IFRS 420 ) 4A IFRS 415, Note: IFRS 415 IFRS 416-17 ( ) 61
4A IFRS 415 ( ), 4A IFRS 416 a),, b) Note:, IFRS 4 4A IFRS 417 IFRS 4 16, a) i) ii) (IFRS 4 31-32 ) b) IAS 37 (a), Notes: 1) IFRS 4 16 (, ) 2) (a)(ii), (IFRS 4 20 ) 3) 17(a), (b) (, IAS 37 ) (IFRS 4 27-29 ) 4A IFRS 418 IFRS 4 16, 4A IFRS 418, IFRS 417 4A IFRS 420 62
a), b) 4A IFRS 420 Note: IFRS 4 22-30 4F IFRS 422, Notes: 1) IAS 8 2) IAS 8, 4F IFRS 424, Note: IAS 8 4F IFRS 424 ( IFRS 4 24 ), ( ) 4F IFRS 425, a) b) Note:, 63
c) IFRS 4 24 ( ) Note:, 4F IFRS 426 Note:, 4F IFRS 427 Note:,, 4F IFRS 428, Notes: 1),,, a) b) ( ) c) d) ( ) 64
2), 4F IFRS 430,, ( ) Note: (a), (b) (c) IFRS 4 31-32 4F IFRS 445,, IAS 8 Note: IFRS 4, IFRS 4 4G IFRS 431 4G IFRS 431, a) b) i) ii) (a) Note: IFRS 4 31-32 IAS 36 IAS 38 IAS 36 IAS 38 4G IFRS 432 IFRS 4 31 ( ) 65
Note: 4B, C IFRS 434, Note: 4B, C IFRS 434, 4B, C IFRS 434, Note: IFRS 4, 4B, C IFRS 434 Note:, ( ) (IAS 1 ) 4B, C IFRS 434 IAS 39, IAS 39 4B, C IFRS 434 IFRS 4 14-20 IFRS 4 32(1)-(4) IFRS 4 21-30, Note: IFRS 4 34 34 35 4B IFRS 435 ( ) IFRS 4 15-19 Note: IAS 39 4B IFRS 435, IAS 39 66
Note:, 9 IAS 39, 4B IFRS 435, 67
IFRS 5 IFRS 5, (IAS 12 ) (IAS 19 ) IAS 39 : IAS 40 IAS 41 IAS 4 IFRS 5 IAS 36 80~87, 5A ( ) Note: ( ) IFRS 5 (, ) IAS 16 5B 5C ( ) ( 5A note ) ( ) (5A ) 68
( ) 5A, B IFRS 56 ( ) Note: 7 8 5A, B IFRS 57 ( ) 5A, B IFRS 57 ( ) Note: IFRS 5 8 5A, B IFRS 58 ( ) 5A, B IFRS 58 ( ) 5A, B IFRS 58 ( ) 5A, B IFRS 58 IFRS 5 9 1 5A, B IFRS 58 ( ) 5A, B IFRS 59 1 5A, B IFRS 59 1 ( ) Note: IFRS 5 B 1 ( ) 5A, B IFRS 5B1 IFRS 5 8 1 a) ( ) 3 ( ) ( ) i) ii) 1 69
b), ( ) 3 i) ii) c) 1, ( ) i) 1 ii) iii) ( ) IFRS 5 7 8 5B IFRS 511 ( ) IFRS 5 8 1 ( 9 ) IFRS 5 7 8 ( 3 ) ( ) 5A IFRS 512 7 8 ( ) ( ) Note: IFRS 5 41, ( ) 5A IFRS 513 ( ) Note: IFRS 5 32, IFRS 5 33 34 70
( ) ( ) 5A, B IFRS 515 ( ) 5A,B IFRS 516 ( ) ( 11 ) (, ) Note: ( ) 5A, B IFRS 517 1 5A, B IFRS 517 5A, B IFRS 518 ( ) ( ) 5A, B IFRS 519 5A,B IFRS 524 19 ( ) 5A, B IFRS 521 IAS 36 5A, B IFRS 522, a) IFRS 5 19 b) IAS 36 71
5A, B IFRS 523 ( ) IAS 36 104 (a), (b) 122 ( ) 5A,B IFRS 524 ( ) 5A, B IFRS 525 ( ) 5A, B IFRS 525 5C IFRS 526 ( ) IFRS 5 7~9 ( ) 5C IFRS 527 a) ( ),, b) 5C IFRS 528 5C IFRS 528 (Note) IAS 16 IAS 38 5C IFRS 529 IFRS 5 7~9 5C IFRS 529 a) b) IFRS 5 26 72
IFRS 6 IFRS 6 IFRS 6, IFRS 6 IAS 8,, 6A 6B 6A, B IFRS 66 IAS 8, 10 IAS 810 : IAS 810,,,,,, IFRS 67 : IAS 810( ), IAS 8 11 12 9 10 ( ) IAS 8 11 12 73
6B IFRS 68 6B IFRS 69 6B IFRS 69 : ( ),, 6B IFRS 610 : IAS 38 6A, B IFRS 611 IAS 37, 6B IFRS 612 6B IFRS 612 IAS 16 IAS 38 6A, B IFRS 613 : (1), (2) (1), IAS 8 IFRS 614 : IAS 8, IAS 8 74
6B IFRS 615 IFRS 616 : ( : ), ( :, ) 6B IFRS 617 (1) (2) ( ) 6B IFRS 618 : IFRS 619 1) IAS 36 8~17 IFRS 6 20 IFRS 620 2) ( ) IAS 36 6B IFRS 618 IFRS 620 (1) IFRS 8 ( 2009 1 1 ) 75
IFRS 621 (2) IFRS 8 Note: IAS 14 ( ) IFRS 620 (3), IAS 36 IFRS 619 (4) IAS 36, : IFRS 621 IAS 14 IFRS 8 (2) 76
IFRS 7 : IFRS 7 Deloitte Checklist 77
IFRS 8 [2009 1 1 ] Deloitte (P&D Checklist) IFRS 8 IAS 14 IFRS 8 78
IAS1 IAS 1 Deloitte Checklist 79
IAS 2 IAS 2, IAS 2 : a) IAS 11 b) (IAS 32 39) c) (IAS 41) d) (IAS 41) ( ) ( ) a),, b) 1 ( ), IAS 2 ( ) a) b), c) 2A 2B ( :, ) 80
2C 2D IAS 2 2A, B, C 2A, B, C 2A, B, C 2A, B, C 2A, B, C IAS 29 IAS 210 IAS 211 IAS 3981 IAS 2121 a) b) c) a) (, ) b) c) d),, IAS 39 Note: IAS 39, Note: (, ), 2B IAS 212, a) ( : ) b) 81
Note: ( : ) 2B IAS 213, : a) ; or b) 2B IAS 213, (, ) 2B IAS 213, 2B IAS 214, Note: ( ), 2A, B, C 2A, B, C IAS 215 IAS 216 Note:, Note:, ( ) 82
2A, B, C 2A, B, C IAS 217 IAS 218, IAS 23 Note: IAS 23 (, ), Note: 2C IAS 219 : a) ( ) b) c) 2D IAS 220 IAS 2 IAS 29 Note:, IAS 2 2A, B, C 2A, B, C 2A, B, C IAS 221 IAS 221 IAS 222 : a),, b) : a) b) Note: 83
2A, B, C 2A, B, C IAS 223 IAS 225 Note: IAS 2 23 ( ) a) b) Notes: 1) 2) 2A, B IAS 225 (, ) Note: 2A, B, C, D IAS 229,, Notes: 1), (end uses),, 2) : ( : ) 3) 84
2A, B, C, D 2A, B, C, D IAS 230 IAS 230 2B IAS 232 Note: 2A, B, C, D 2A, B, C, D 2A, B, C, D 2A, B, C, D 2A, B, C, D IAS 233 IAS 234 IAS 235 IAS 234 IAS 234 ( ) Note:, ( : ) 85
IAS7 IAS 7 Deloitte Checklist 86
IAS 8, IAS 8 8A 8B 8C 8D 8E, IFRS IFRS 8E IAS 8 7, IFRS, IFRS IASB IAS 8 8 IAS 8 9 Notes: 1), IFRS 2) IASB, 8E IAS 8 10,, Note:,,, 87
8E IAS 811,,, a) IFRS b),,,, 8E IAS 812 IAS 8 11 IASB, Note: IAS 8 12 (source) 8E IAS 8 13 8E IAS 8 13 IFRS, IFRS, 8C, D IAS 8 14 (1) (2),, IAS 8 16 Note:,, 8D IAS 8 17 IAS 16 ' ' IAS 38 ' IAS 8 8C IAS 8 19 8C IAS 8 19 IFRS IFRS 88
Note:, 8D IAS 8 19 Notes: IAS 8 20 IAS 8 21 1) IAS 8, IFRS 2), IFRS, IAS 8 12 IASB,, 8C IAS 8 22 a) b) 8C, D IAS 8 26 8C, D IAS 8 24, a) b) 8C, D IAS 8 25, 89
IAS 8 5 IAS 8 27 Notes: 1), 2), IAS 8 25, IAS 8 5 3), o o,, IAS 8 5 IAS 8 32 IAS 8 34 IAS 8 35 IAS 8 50 53 Note:,,,,,,,,, 90
8A IAS 8 36 37 a),, b) i) ii) Note:,,, IAS 8 5 Note: a) b),, 8B IAS 8 42 a) b), IAS 8 46 Note: 91
8B IAS 8 44,, ( ) Note: IAS 8 50 53 8B IAS 8 45 8B IAS 8 46, 92
IAS 10 IAS 10 IAS 10 : : 10A 10B 10C, 10A IAS 108 10A IAS 109 Note:, 93
10A IAS 10 10 Note:, 10B IAS 1012, 10C IAS 1014,,,, 10C IAS 1015, Note:, IAS 10 94
IAS 11, 11A, (, IAS 11 ) Note: IAS 11 : 11A IAS 118, a) b), c) 11A IAS 119, a) b) c) 11A, IAS 1110 a), b) 95
11A IAS 1111 a) b), i) ii) 11A IAS 1112 Note: 11A IAS 1113 a) b) Note: 11A IAS 1114 a) b) Note: 11A IAS 1115 a) b) Note: 11A IAS 1116 a) ( :,, ) b) ( :,, ) c) 11A IAS 1117 96
11A IAS 1118 ; a) b) c) 11A IAS 1118 IAS 23, 11A IAS 1120 Note: 11A IAS 1121 a) b) c) Note: 11A IAS 1122, IAS 1129 Note: (a), (b) (c) 11A IAS 1123 a) b) c) d) 97
Note: 11A IAS 1124 a) b) Note: 11A IAS 116, IAS 1123~24 11A IAS 1127 Note: 11A IAS 1128, 11A IAS 1130 ( ) Note: 11A IAS 1131 Note:,, 11A IAS 1132 a) b) 98
11A IAS 1132 IAS 11 36 11A IAS 1135, 11A IAS 1136, IAS 1137 Note: IAS 11 9 11A IAS 1138, Note: IAS 8 99
IAS 12 IAS 12 IAS 12 /,, IAS 122 IAS 124 IAS 12,, IAS 12 (IAS 20 ) IAS 125 ( ): ( ) ( ) : ( ) ( ) : : : 12A 12B (,, ) Note: ( ) 12C Note: ( ) 100
12D 12E 12F 12G 12H,, (, IAS 16, IAS 38, IAS 40 IAS 39 : ) (tax status) Note:,, ( ),, 12I 12J 12K IFRS 2, IFRS 3 12A IAS 127 a), b), IAS 1251 Note:,, 12A IAS 128 a) b), 101
IAS 129 Notes: 1), ( ) IAS 1210 2) IAS 12, ( ), ( ) 12A IAS 1211 a) b) ( ) 12A IAS 1212 12A IAS 1212, 12A IAS 1213 12B IAS 1215,, Note: I2J IAS 1215(a) I2J IAS 1221A 102
Note:, 100 0, IAS 1215(a)( ) 20, 100 80 15(a) 12J IAS 1221B Note:, 100 20%, 100 80, 100, 20 ( ) 12B IAS 1215(b), i) ii) ( ) 12F IAS 1219 Note:, 12G IAS 1220 Note: 12B ( ), IAS 1215(2) a) 12B IAS 1222 b) 103
Note: 1,000, 10 600 5 400 900 480 360, 60 60 12B IAS 1223 ( : ) Note: 15(a) 12C IAS 1224,, 12C IAS 1224 i), ii) ( ) Note:, IAS1244( ) 12C IAS 1228, a) b) 12C IAS 1229 a) ( ) b) Note:, 104
12C IAS 1222 IAS 1224 ( - ), IAS 1233 Note: (, ) (0), IAS12 22( ) 12C IAS 1233 (, ) 12C IAS 1233 12D IAS 1234 IAS 1235 Note:, 12D IAS 1236 a) b) c) d) 105
12B,D IAS 1237, 12E IAS 1239, a), b) IAS 1240 Note:,, 12E IAS 1240, Note: ( ) 12E IAS 1241 ( ) ( ) (IAS 1224 ) 12E IAS 1242 Note: 12E IAS 1242 ( ) 12E IAS 1244,, a) b) IAS 1245 Note:,, IAS 12 28 31( ) 106
12A IAS 1246 ( ) ( ), ( ) 12A IAS 1247 ( ) IAS 1248 Note:, 12A IAS 1249 ( ) 12A IAS 1251 IAS 1252 Note: ( ) ( ) ( ) ( ) ( ), 12G SIC 215 IAS 16 31 SIC 216 SIC 214 Note: IAS 16, (, ) IAS 40 33 IAS 16 12A IAS 1252A : a) IAS 1252B b) 12A IAS 1253 107
12A IAS 1256 12A IAS 1256, 12A IAS 1256 12A IAS 1258 a), b) 12A IAS 1260, Note:,, 12H SIC 254, 12A IAS 1261, IAS 1262 Note: (IAS 16 ) (IAS 8 ) (IAS 21 ) (IAS 1223 ) 12A IAS 1263, 108
12A IAS 1264 IAS 16, 12A IAS 1264 IAS 16,, 12A IAS 1265,, 12A IAS 1265, 12H SIC 254 12A IAS 1265A, ( ), 12F IAS 1266 a), b) (IAS 1224 ) 12F IAS 1267, a) ; b) Note:, 109
12K IAS 1268 IFRS 3, a) b) c), Note: IAS 2368 12I IAS 1268C ( ) ( ) Notes: IAS 1268A 1), IFRS 2 (, ) ( ) 0, IAS 1268C 2) ( ),, 12I IAS 1268B, Note:,, 110
IAS14 IAS 14 IFRS 8 (2009 1 1 ), IFRS 8 IAS 14 Deloitte Checklist 111
IAS 16 IAS 16,, IAS 16, IAS 16 a) IFRS 5 b) (IAS 41 ) c) (IFRS 6 ) d),, b) d) IAS 16 16A 16B 16C 16D 16E 16F 16G,,,,,, (, ) 112
16A IAS 166 : a), b) 16A IAS 167 a) b) IAS 1610 Note:, 16A IAS 167 16A IAS 168 a) b) Note: (a) (b) 16A IAS 1611, a) b) IAS 36 16B IAS 1612 Note: 16B IAS 1613 113
a) i) ii) b) IAS 16 67~72( ) Note: (,, ) ( : ) IAS 167 16B IAS 1614 a) i) ii) b), Note: 16A IAS 1615 16A IAS 1616 a) (, ) b) 16G IAS 1616,, 114
16A IAS 1617 a) (IAS 19 ) b) c) d) e), ( : ) ) f) Note: 16A IAS 1619 a) b) ( : ) c) ( : ) d) 16A IAS 1620 16A IAS 1620 a) b) c) 16A IAS 1621 115
Note:, 16A IAS 1622 Note:, (IAS 2), IAS 23 16A IAS 1623 16A IAS 1623, IAS 23 16F IAS 1624 a) b) Notes: IAS 1625 1) i) (,, ) ii) iii) a) b) IAS 1624 2) 116
16F IAS 1624, 16F IAS 1626, 16A IAS 1627, IAS 16 IAS 17(, ) 16A IAS 1628 IAS 20 16A IAS 1629 IAS 1630 IAS 1631 16A IAS 1629 IAS 1637 Note:,,,,, 16C IAS 1630 16D IAS 1631 Note: 16D IAS 1631 16D IAS 1635, a) ( ) b) 16D IAS 1636, 117
16D IAS 1638 a) b) 16D IAS 1639 a) b) 16D IAS 1640 a) b) 16D IAS 1641 a) b), 16D IAS 1642 IAS 12 ' 16C, D IAS 1643, Notes: IAS 1644 IAS 1645 1),, 2) 118
IAS 1646 IAS 1647 3) 4) 16C, D IAS 1648 16C, D IAS 1650 Note: 16C, D IAS 1651 16C, D IAS 1651 IAS 8, 16C, D IAS 1652 16C, D IAS 1654 (0) 16C, D IAS 1655, 16C, D IAS 1655 a) IFRS 5 ( ) b) 16C, D IAS 1656 a) Note: b), 119
c), d) 16C, D IAS 1657 Note: 16C, D IAS 1658 Note: 16G IAS 1659, 16C, D IAS 1660 Note:,, 16C, D IAS 1661 120
16C, D IAS 1661, a) b) IAS 8 16C, D IAS 1663 IAS 36 16C, D IAS 1665, 3 16C, D IAS 1666, 3 a) IAS 36 b) c), 3 d), 16E IAS 1667 a) ; b) 16E IAS 1668 (, IAS 17 ) 16E IAS 1668 16E IAS 1669 IAS18 16E IAS 1670, 16E IAS 1670, 16E IAS 1671 121
16E IAS 1672 16E IAS 1672 a) b) IAS 18 IFRIC 1-16G IFRIC 14 5 7( ) 16G IFRIC 15 a) b) b) Note: c), Note:, IAS 36, 16G IFRIC 16 a) i) ( b) ), ii), 122
b), c) Note: (a) 16G IFRIC 17 Note: 16G IFRIC 18 Note: IAS 23 123
IAS 17 TQ Reference Recognition/measurement requirement Yes/o/N/A IAS 172 a),, b),,,, a) (IAS 40 ) b) (IAS 40 ) c) (IAS 41 ) d) (IAS 41 ) IAS 173 IAS 17 (compliance questions) 17A 17B 17C 17D 17E 17F 17G 17H,, (hire-purchase agreement) ( ) ( ) IAS 17 ( ) ( ), ( : ) 124
IAS 17 17G SIC 273 17G SIC 274 17G SIC 275 IAS 17 17G SIC 275, IAS 17 a), b) c) ( : ) 17H IFRIC 46 ( ) IAS 17 a) ( notes 1 and 2 ) b) ( note 3 ) Notes: IFRIC 47 IFRIC 48 1),,,, ( ) 2),,, 125
IFRIC 49 3) ( ),,,, 17H IFRIC 410 ( ) a), b), IAS 17 4 c) d) ( : ) IFRIC 411 Note: ( : ) 17H IFRIC 411 IFRIC 4 10 ( ), 17H IFRIC 411 ( ), ( ) a) IFRIC 4 10 (a), (c) (d), b) IFRIC 4 10 (b), 17H IFRIC 412, IAS 17 2 IAS 17 Note:, IAS 17 7~19 IAS 17 126
17H IFRIC 413 IAS 17 Note: IAS 17 4 (, ) ( : ) 17H IFRIC 415 a) b) IAS 17 17H IFRIC 417 IFRIC 4, IFRIC 4 IAS 8, IFRS IFRIC 4 6~9 17A, B, C 17A, B, C 17A, B, C 17A, B, C IAS 178 IAS 178 IAS 1710 IAS 1711 a) b), c) d) e),, a) 127
b) (, ) c) IAS 1712 Note: (IAS 17 10 11),, 17A, B, C, D IAS 1713 Note: ( : ) ( : ) 17D IAS 1713, IAS 17 7~12 17A, B, C 17A, B, C IAS 1714 IAS 1714, 17E IAS 1715 17E IAS 1715, (, ) 17E IAS 1716 ( ) 17E IAS 1716,, (, ) 17E IAS 1717, Note: 128
17A, B IAS 1719 IAS 40 a) b) c) 17A IAS 1720 17A IAS 1720, a) b) Note: IAS 17 4 17A IAS 1720 IAS 174 Notes: 1) (a) (b), (i) (ii) 2) 17A IAS 1720, IAS 174 Note: 17A IAS 174 a) i) 129
ii) b) i) ii) 17A IAS 1720 Notes: IAS 1724 IAS 1722 1) 2), IAS 17 20 ( ) 17A IAS 3911 IAS 39 : a) b) c) (hybrid instrument) Note: (a), (b) (c) (escalation clause), IAS 39 AG33(f) 17A IAS 1725 17A IAS 1725 17A IAS 1725 IAS 174 Note: ( :,, ) 130
17A IAS 1727 17A IAS 1727 IAS 16 IAS 38 17A IAS 1727 17A IAS 1728 17A IAS 1730 IAS 36 17A IAS 1733 ( ) 17A IAS 3766, IAS 37, Note: 17A SIC 155, 17B IAS 1736 17B IAS 174 ( ) IAS 174 Notes: 1) (a) (b), (i) (ii) 2) 17B IAS 174 a) ( ) 131
b) 17B IAS 174 a) i) ii) b) i) : 3 ii) 17F IAS 1738 17B IAS 1738, 17B IAS 1739 17B IAS 1741 17B IAS 1741 17B IAS 1741A IFRS 5 ( ) IFRS 5 17F IAS 1742 a) b) 132
c) 17F IAS 1744 17F IAS 1744 17B IAS 1750 17B IAS 1751 17B IAS 1752 17B SIC155, 17B IAS 1753 17B IAS 1753 IAS 16 IAS 38 17B IAS 1754 IAS 36 17F IAS 1755 IAS 1758 Note: 17C IAS 1759 133
17C IAS 1761 a) b) (, (c) ) c) d) 17C IAS 1763 Note:, IAS 36 134
IAS 18 IAS 18,,,, IAS 18 Appendix IFRIC 13 (award credits) 2008 7 1 IFRIC 13 IAS 18,, (IAS 17 ) (IAS 28 ) IFRS 4 (IAS 39 : ) (IAS 41 ) (IAS 41 ) 18A 18B 18C ( ) ( ) 135
Note:,, 18D 18E 18F 18G 18H ( :, ) (, ) (award credits) 18A, B, C 18A, B, C 18A, B, C 18A, B, C 18A, B, C 18A, B, C IAS 187 IAS 188 IAS 188 IAS 188 IAS 189 IAS 187 IAS 1810 IAS 1811,, 3 Note: Note: Note: 136
IAS 1811 Note: : 18A, B, C IAS 1811 ( ) IAS 18 11 ( ), 18 29~30 ( ) IAS 39 (see ) 18G IAS 1812, 18G IAS 1812, 18G IAS 1812, a) b) 18E IAS 1813, ( ) 18E, F IAS 1813, IAS 1813 Note:, 18A IAS 1814 a) b) c) d) e) 137
Note:, IAS 18 Appendix 18A IAS 1816, Note:, 18A IAS 1817, Note:, 18A IAS 1817 18A IAS 1818 IAS 1818 Note:, 18A IAS 1818, 18A IAS 1819, Note: ( :, ),, 18F IAS 1814,, 138
18B IAS 1820 Note: 18B IAS 1820 ( ) 18B IAS 1824 IAS 1824 Note:, 18B IAS 1822, 18B IAS 1825, 18B IAS 1825, 18B IAS 1826,, Note: IAS 18 20 ( ) 18B IAS 1828 IAS 18 20 ( ) 139
Note: SIC 31 ( ) IFRS 18G IAS 1812 IAS 1820(a), a) b) Note: SIC 31,, IAS 18 18G SIC 315, ( ) 18G SIC 315, a) b) c) d) ( :, ) e), 18C IAS 1829, a) b) 18C IAS 1830 a) : IAS 39 9 AG5~AG8 b) : c) : 18C IAS 1832, 140
18C IAS 1833 18C IAS 1834, IFRIC 13 Note: IFRIC 13 (award credits),, 18H IFRIC 135 IAS 18 13 (award credits) (' ') 18H IFRIC 135 (award credits) 18H IFRIC 136 (award credits), (award credits) IFRIC 137 IFRIC 137, (award credits) (award credits) 3 IFRIC 138 IFRIC 138 3, (, ) 3 (, 3 ) (award credits) 3, a) (, 3 ) b) 3 Note: (award credits), 3, 3 141
IFRIC 138, (award credits) IFRIC 139 IFRIC 139 (, (award credits) ), IAS 37 Note:, (award credits), IFRIC 13 IFRIC 1310 IFRIC 13 (2008 7 1 ), IAS 8, 142
IAS 19 IAS 19,, IFRIC 14 IAS 19-, IAS 19 58,,, IAS 1958 IFRIC 14 IAS 1958 2008 1 1, IFRS 2, 19A (IFRS 2 ) a), b) ( :,,, ) c) 12 d) ( :,,, ) Note: 12 ( ) 19B a) b) 143
Note: ( ) 19C Note:,, ( ) 19D Note: ( )! ( : ) 19E 19F 19G (IFRS 2 ) a) ( : ) b) c) d) 12 e) 12 Note: 12 ( ) 19H a) b) 19I 19J Note: 144
19A IAS 1910 ( ) Note:, 19A IAS 1910 ( ) 19A IAS 1910 19A IAS 1911 Note: 19A IAS 1911, Note: 19A IAS 1914 IAS 1913 Note: ( ) ( ), 19A IAS 1917 a) b) 145
Notes: IAS 1917 IAS 1918 1) 2),, IAS 1920 3) 19A IAS 1921 19A IAS 1922 12 19B IAS 1925 IAS 197 Note: : ( ), : 19B IAS 1944 a) ( ) b) ( ) 19B IAS 1944 ( ) 19B IAS 1945 12 IAS 1978 ( ) 146
: 19B IAS 1952, Note:,, 19B IAS 1954 ( ) a) (IAS 1964 ) b) IAS 1992 93 ( ) ( ) c) (IAS 1996 ) d) (IAS 19102 ~ 104 ) 19B IAS 1956 19B IAS 1958-58A IAS 1954 (-) ( ), a) b) Note: IAS 1958,, IAS 1958A ~ 60 IFRIC 14 IAS 19, 19B IFRIC 147 IFRIC 148 Note:, 147
IFRIC 1411 Note: a) ( : ) b) c) IFRIC 1412 IFRIC 149 IFRIC 149 IFRIC 1413 IFRIC 1414 IFRIC 1415 IFRIC 1416,, ( ),,, (a) (b) ( ) IFRIC 1417 IFRIC 1417, IAS 19 Note:, 148
IFRIC 1418 IFRIC 1420 (a) (b), (a) (b) (a) (b) IFRIC 1416 17 IFRIC 1421 IFRIC 1422 Note: IAS 19, (0) IFRIC 1423 IFRIC 1424 IFRIC 1424 IFRIC 1425 IFRIC 1426 IFRIC 1426,, Notes:, IAS 1958 IAS 1924 IAS 1958A IAS 1958 Note: : a) IAS 1961(g) IAS 19 58 b) IAS 1993C IAS 1958 IFRIC 1428 IFRIC 14 (2008 1 1, ), : a) ; 149
b) 19B IAS 1961 a) (IAS 1963 ~ 91 ) b) (IAS 1982 ) c) (IAS 19105 ~ 107 ) (IAS 19104A ) d) (IAS 1992 ~ 93D ) e) (IAS 1996 ) f) (IAS 19109 110 ) g) IAS 1958(b), IAS 1993C : IAS 1964 Note: 19B IAS 1964, Note: ( ) (+) ( ) (-) ( ) 19B IAS 1967, 150
IAS 1968 Note:, 19B IAS 1967, ( ) Note: IAS 1968 ~ 71 19B IAS 1972, (, ) IAS 1973 Note: ( ), (,,,, ) 19B IAS 1977 19B IAS 1978 ( ) Notes: 1) 2) 19B IAS 1982, Note: IAS 19 Appendix A 19B IAS 1983 a) (,, ) b) 151
c), i) ii) ( : ) 19B IAS 1988 19B IAS 1992-93D 19B IAS 1993A- 93D ; a) b) IAS 1958(b) c) (IAS 1958(b) ) IAS 196 d) (IAS 1958(b) ) Notes: 1) IAS 196, IAS 1101 IAS 197 2) IAS 1993A 19B IAS 1992-93,, a) 10% b) 10% 152
Notes: 1) IAS 1 10% ( ),, 10%, 2) (corridor) 19B IAS 1992, IAS 1992 93 (corridor), Note: IAS 19 ( corridor), ( ) 10% 19B IAS 1993, a) b) 19B IAS 1996 IAS 1954, IAS 1958A IAS 1999 Note: 19B IAS 1996, : 19B IAS 19102 Notes: a) (, IAS 197 ) b) (, IAS197 ) 153
IAS 19103 ( : ) 19B IAS 19104A 3, a) b), c) Note:, IAS 19104A IAS 19104A IAS 1954, ( IAS 19104C ) 19B IAS 19104A IAS 19104A 19I IAS 19108, 19I IAS 19108 a) (10% ) b) c) IAS 19155(b) 19F IAS 19109 154
IAS 19111 Note: IAS 19112 IAS 19114 19F IAS 19109 a) b) c) IAS 1992 96 19F IAS 19110, ( ) 19F IAS 19115, IAS 19155(b) 19C IAS 1929 ( ) Note: 19C IAS 1929, ( ),, 19C IAS 1930, 19C IAS 1932A ( ), IAS 1930,, 155
19C IAS 1932B,,, IAS37, Note:, IAS 1934 Note: 19J IAS 1934A IAS 19, Note:, 19J IAS 1934A,, 19D IAS 1936 Note: 19E IAS 1939, 42, a) b) Note:,, 19E IAS 1941, a) b) 156
19G IAS 19128 a) b) Notes: IAS 19126 1) 12 ( ) 12 IAS 19128 12 2) IAS 1949 ~ 91(IAS 1954 61 ), IAS 19104A, (corridor) 19G IAS 19129 (, IAS 1958 ) a) b) c) d) ( ) e) ( ) f) 19H IAS 19133 a) b) 19H IAS 19134 157
a), b) c) 19H IAS 19139 12 IAS 1978 19H IAS 19140 158
IAS 20 IAS 20 IAS 20 ( ) ( ) IAS 20 ( :, ) (IAS 41 ), ( : ), IAS 20 (compliance questions) 20A 20B,,, 20A IAS 207 a) b) 159
IAS 209 Note: (, ) 20A IAS 2010, 20A IAS 2011 IAS 37, 20A IAS 2012 IAS 2019 Note: ( ) 20A IAS 2012 IAS 20 SIC 103 Note: 20A IAS 2018 20A IAS 2017 20A IAS 2016 20A IAS 2020 20A IAS 2023 ( ) a) b) Note: 20B IAS 2032 IAS 8, 20B IAS 2032 a) 160
b) 20B IAS 2032 20B IAS 2032 20B IAS 2033 IAS 36 161
IAS 21 IAS 21 IAS 21 : a) b), c) IAS 39 :, IAS 39 ( : ), IAS 21 IAS 21 IAS 39 section IAS 21 (Deloitte IAS 7 ) IAS 218,,, 21A 21B a) b) c),, 21C 162
21D 21E 21F 21G 21H ( ) IAS 29 21A,E IAS 219-10 IAS 219, 10 Note: ( ) ( ) ( ), ( ) ( ) ( ) ( ) 21E IAS 2111 Note: : 21A, E IAS 2112 IAS 21 9 11 a), 163
b) IAS 21 10 11 9 21A, E IAS 2113, 21A, E, H IAS 2114 1029 Note: 1021 ( : ) 1029 21A, E IAS 2113, IAS 2136 Note:, 21A, E IAS 2135 21A, E IAS 2137 a) b) c) IAS 21 32 39(1) 21D IAS 3988 IAS 39 88 Note: IAS 39 section 21B, C IAS 2121 ( ) IAS 2122 Note: (, ),, 21B, C IAS 2123 a) ( ) b) 164
c) IAS 2126 Note: 21B, C IAS 2125 a) (, ) b) ( : ) Note: IAS 21 25 a) b) 21B, C IAS 2128 IAS 21 32 a) b) IAS 2127 Note: IAS 39 IAS 21 IAS 39 section 21B, C IAS 2130 IAS 2131 Note:, IAS 16, 23(3), 21B, C IAS 2130 21E IAS 2132 a) b) ( : ) 48 165
Notes: IAS 2115 IAS 2115A 1) 32, 2) 15, A B B A B, A B A IAS 2138 Note:, 21G IAS 2139 a) ( ) b) ( ) c) IAS 2140 Note: ( : ) 21G IAS 2141, 21G, H IAS 2142 a) (,,,, ) b) c) (, ) 166
21G, H IAS 2143 42 IAS 29 21G, H IAS 2143 IAS 29, Note:, 38 43 45 47 21E IAS 2145 ( ) a) IAS 21 32 b) IAS 21 32 Note: 21E, G IAS 2146 a) 3 b) c) d) IAS 27, IAS 28, IAS 31 21E, G IAS 2147,,,, IAS 21 39 42 21F IAS 2148 21F IAS 2149 167
IAS 2149 Note: 21B, C, E IAS 2150 IAS 12 Note: IAS 12 section 168
IAS 23 (Revised 2007), IAS 23 (r2007) 2009 1 1 Note: IAS 23 ( ) IAS 23 (hedging of a purchase) IAS 39 :, a) ( : ) b) IAS 23(r2007)5, 6 a) IAS 39 : IAS 23(r2007)5, 7 IAS 23(r2007)7 b) IAS 17 c) a) b) c) d) e), (compliance questions) 169
23A 23B,, 170
23A 23B 23B 23B 23B 23B 23B 23B 23B IAS 23(r2007)8 IAS 23(r2007)8 IAS 23(r2007) 10 IAS 23(r2007) 11 IAS 23(r2007)8 IAS 23(r2007)9 IAS 23(r2007)9 IAS (r2007)23 12 IAS 23(r2007) 14 IAS 23(r2007) 14 IAS 23(r2007) 15 IAS 23(r2007) 18 IAS 23(r2007) 18 IAS 23(r2007) 14 IAS 23(r2007) 16,, Note:,, IAS 23 (r2007) 10 ~ 15 IAS 23 ( ) Note: IAS 29 IAS 29 21,, Notes: 1) ( ) 2), 3),, 4) ( ) 171
Note: 23B 23B 23B 23B 23B IAS 23(r2007) 17 IAS 23(r2007) 19 IAS 23(r2007) 20 IAS 23(r2007) 21 IAS 23(r2007) 22 IAS 23(r2007) 23 IAS 23(r2007) 24 IAS 23(r2007) 27 IAS 23(r2007) 28 a) b) c) Note:, Note: Note:, IAS 23(r2007), 2009 1 1 Note: 2009 1 1 172
IAS24 IAS 24 Deloitte Checklist 173
IAS 27 IAS 27,, IFRS 3 27A IAS 274 IAS 2713 :,, 27B 27C ( -SPE) ( : ) 174
IAS 2721 :,,,, 175
27D 27E 100% IAS 274 IAS 2738 IAS 283 : :, IAS 27, IAS 27 37 39 ( ),,, 27A IAS 279 IAS 27 IAS 274 : 27A IAS 2710, (1), ( ) (2) ( ) (3) (4) 27A IAS 2712 ( ) : IFRS 5 IFRS 5 27A IAS 2713 176
27A IAS 2713 (1) (2) (3), (4), : 27A IAS 2714 IAS 2714 :,,, IAS 2715, 27A IAS 2719,, 27A IAS 2720 27B SIC 128-10 177
SIC 129 SIC 1210 :, 27A, B IAS 2722,,,, 27A, B IAS 2722(1) 27A,B IAS 2722(1) IFRS 3 27D IAS 2722(2) 27D IAS 2722(3) : IFRS 3 27D IAS 2723 27A, B IAS 2724,, 27A, B IAS 2725 : 1) 2) IAS 12 178
27A, B IAS 2726 27A, B IAS 2726 27A, B IAS 2727 (1) 3 (2) (3) 27A, B IAS 2728 27A, B IAS 2729 27A, B IAS 2730 IFRS 3 27C IAS 2730 27C IAS 2730 (IAS 21 ) 27C IAS 2731, IAS 28 IAS 31 (1) IAS 39 IAS 2732 (2) IAS 39 27D IAS 2734 179
27D IAS 2735, 27D IAS 2735 (1) (2) 27D IAS 2736, 27E IAS 2737, IFRS 5 ( ), (1) (2) IAS 39 : IFRS 5 ( ), IFRS 5 27E IAS 2739 IAS 39 180
IAS 28 (, ) IAS 39 :, IAS 28 29 30 ( ) IFRS 3 IAS 28, IAS 39, ( ) IAS 39 28A Note: ( : ) 20% 28B (, ) Note:,,,, 28C Note: IAS 27 181
28A IAS 2813 a) IFRS 5 b) IAS 27 10 ( ) c) i), ( ) ii) iii) iv) ( ) IFRSs 28A IAS 2814 IFRS 5 28A IAS 2815 IFRS 5 (IFRS 5 ), 28A IAS 286 ( : ) 20% Note: 28A IAS 286 ( : ) 20% ( ) 182
IAS 287 Note: 28A IAS 288, Note:,,, (, ), 28A IAS 289, 28A IAS 2811, a) b) c) (, ) 28A IAS 2811 28A IAS 2811 28A IAS 2821, 183
28A IAS 2812, 28A IAS 2821,, ( ) 28A IAS 2822 ( ) Note: Investment ceases to be classified as an associate 28A, B IAS 2818, IAS 31, IAS 39 IAS 2819 Note:, IAS 39 28A IAS 2823 28A IAS 2823, a) IFRS 3 b) Note: 28A IAS 2823, a) IFRS 3 b), 28A IAS 2823 28A IAS 2823, 184
28A IAS 2824 28A IAS 2824, 28A IAS 2825 28A IAS 2825 3 28A IAS 2825 28A IAS 2826 Note: 28A IAS 2827, 28A IAS 2828, 28A IAS 2829-30 a) (0) b) 28A IAS 2829 Note:,, 28A IAS 2830, 185
28A IAS 2830 IAS 28 29 ( ) 28A IAS 2831, IAS 39 28A IAS 2832 IAS 39 28A IAS 2833 IAS 39 IAS 36 Notes: IAS 2833 1) ( ) a) b) IAS 2834 2), IAS 36 IAS 2835 Note: IAS 27 37 28C IAS 2737, a) b) IAS 39 186
Notes: 1), IAS 28 35( ) 2), 3) IFRS 5 ( ) 28C IAS 2739 IAS 39 187
IAS 29 IAS 29 IAS 29 2005 11 IFRIC 7 IAS 29 IAS 29 a) b) c), d), e) 3 100%, 29A 29B 29C 29D 188
29A, B IAS 297 Note: 29A, B IAS 298 ( ) 29A, B IAS 298 Note: IAS 21 42(2) 43 IAS 21 section 29A, B IAS 299 IAS 2927 Note:,,, 29A IAS 2911 29A IAS 2912 Note: 29A IAS 2913 29A IAS 2914 29A IAS 2915 (, ) Note:,,,,, 29A IAS 2915 189
29A IAS 2916, 29A IAS 2917 IAS 29 29A IAS 2918 (, ) 29A IAS 2919 ( ) Note:,,,,,, 29A IAS 2920 IAS 29 Note: 29A IAS 2921 Note: 29A IAS 2922 29D IAS 2924 IAS 29 a) b) IAS 29 c) 29A IAS 2925 IAS 29,, 29A IAS 2926 190
29A IAS 2928 IAS 29 9 29A IAS 2928 IAS 29 13 29B IAS 2929 29B IAS 2929 (, ) (IAS 29 11 25) 29B IAS 2930 29B IAS 2931 IAS 29 27,28 29A, B IAS 2932 IAS 29, IAS 12 29A, B IAS 2933 29A, B IAS 2934 Note: IAS 21 42(2), 43 29A, B IAS 2935 Note: 191
29A, B IAS 2935 IAS 21 29A, B IAS 2936 29A, B IAS 2937 Note: 29C IAS 2938 IAS 29, 29D IFRIC 73 IAS 29 29D IFRIC 73 29D IFRIC 73 29D IFRIC 74 IAS 12 29D IFRIC 74 a) IAS 12 b) (a) 29D IFRIC 74 IAS 29 IFRIC 7 4(1) 4(2) 29A, B, C IFRIC 75 192
IAS 31,,,,,,,, ( IAS 27, IAS 28), IAS 39, IAS 39 : IAS 31 a) b), ( ) IAS 39 31A ( ) Note:, ( ) 193
31B, ( ) Note:,, 31C ( ) Note:, 31D 31E 31F 31G 31H 31I, ( ), 31A IAS 318, IAS 31 Note: IAS 31,, 31A IAS 319,11, 194
Note:,,,, 31A IAS 3112,, IAS 31 IAS 3112 Note:, 31A IAS 3152, IAS 18 31B IAS 3115 a) b) Note:,,, 31C IAS 3121 a) b) c) d) e) Note:,,, 195
31D IAS 312, 30, 38 a) IFRS 5 b) IAS 27 10 ( IAS 27 ) c) i), ( ) ii) iii) iv) ( ) 31D IAS 3130 31E IAS 3133 a) b) 31E IAS 3133 IAS 27 31E IAS 3134 a),,, b),,, 196
31E IAS 3135,,, 31E IAS 3136 IAS 3137 Note:, 31F IAS 3138 31F IAS 3140 IAS 28 31F IAS 3141 31E, F IAS 3142 IAS 5 31E, F IAS 3143 IFRS 5, (IFRS 5 ) 31E, F IAS 3145 IAS 27 31E, F IAS 3145 IAS 28 IAS 3146 Note: IAS 27 37 39 31I IAS 2737 a) b) IAS 39 197
Note: 1), IAS 31, IAS 31 46( ) 2), 3) IFRS 5 ( ) 31I IAS 2739 IAS 39 31G IAS 3148,, a) b) 31G SIC 135 a) b) c) IAS 16 ( IAS 16 ) 31G SIC 135 (a), (b) (c)( ), SIC 13 6 31G SIC 136 31G SIC 137, 198
31H IAS 3149 a) 3 b), IAS 3150 Note: IAS 36 199
IAS 32 : IAS 32 Deloitte checklist) 200
IAS 33 (EPS) IAS 33 IAS 33 A, IAS 33 IAS 33 IAS 27 (on the face of its separate income statement) 33A 33B IAS 33 EPS (,, ) Note: ( ) 33C Note: IFRS 3 33D ( ) 201
33E 33F 33G 33H 33I (, ) (, ) (two-classes of ordinary share) Note: (, ) (, two for one) 33A IAS 339 Note: 33A IAS 339, 33A IAS 3310 ( ) ( ) 33A IAS 3312 a) b) 1 2, 33A IAS 3313 (IAS 1 ) 33A IAS 3314 a b 202
33A IAS 3314 33A IAS 3315 33A IAS 3315 Note: 33A IAS 3316 33A IAS 3317, 33A IAS 3318 33A IAS 3319 ( ) 33A IAS 3320 33A IAS 3320 IAS 3320 Note: 33A IAS 3321 ( ) IAS 3321 Note:, 33C IAS 3322 33B IAS3323 33E IAS 3324 (, ) 203
Note: 1) 2), 33D IAS 3326 IAS 3327 Note: ( ), ( : ),, 33D IAS 33A2 ( ) Note: (, ) 33D IAS 33A2 33D IAS 3328 33A IAS 3329 33A IAS 33A15, 33B IAS 3330 33B IAS 3330 204
33B IAS 3331 ( ) 33B IAS 3332 33B IAS 3332 33B IAS 3332 33B IAS 3333 a) b) c) (two classes of ordinary shares) 33I IAS 33A14 33I IAS 33A14 a) ( ) ( : ) (, ) b) IAS 33A14 Note: c) 33B IAS 3336 33B IAS 3336 33B IAS 3337 205
IAS 3337 Note: 33B IAS 3338 33B IAS 3338 Note: 33B IAS 3339 33B IAS 3339 33B IAS 33A16 33B IAS 33A16 Note: 33B IAS 3340,, ( ),, ( ) 33B IAS 33A11 33B IAS 33A11 33B IAS 33A11 33B IAS 33A12 a) ( ) IAS 33 33 b), ( ) c) d) 206
33B IAS 3341 33B IAS 3342 Note: IAS 33 A3 33B IAS 3342 a) b) c) 33B IAS 3342 33B IAS 3343, 33B IAS 3344 33B IAS 3344 33B IAS 3345 33B IAS 3345 33B IAS 3345 33B IAS 33A4 Note: 33B IAS 33A5 IAS 33A5 Note:, 207
33B IAS 33A7 ( ) 33B IAS 33A7 IAS 33A7,A8 Note: a ( ) (a), (b) b,, 33B IAS 33A7 ( ) 33B IAS 33A9 ( ), 33B IAS 33A9 33B IAS 33A9 Note: ( ) 33B IAS 3347 33B IAS 3347A IFRS 2, 33B IAS 3348 33B IAS 3348 IAS 3348 Note: 33B IAS 3349 33 36 208
33B IAS 3351 a) 33B IAS 3351 b) 33E IAS 3352 (, ) 33E IAS 3352 ( ) 33E IAS 3352 33E IAS 3352 33E IAS 3353, a) b) IAS 3354 33E IAS 3354 33E IAS 3355 a) b) (, ) 33E IAS 3356 ( : ) 209
33E IAS 3357 a), 52~56 b), 45~48, 49~51, 58~61 c) 33F IAS 3358 a) b) 33F IAS 3359, 33F IAS 3360 33G IAS 3362 ( ) 33H IAS 3363 Note: IAS 33 A A10 33H IAS 3363 (, ), a) b) (, ) c) (, ) 210
33D IAS 3364,,, 33D IAS 3364,,, 33A IAS 3364 33A,B IAS 3365 211
IAS34 IAS 34 Deloitte Checklist 2006 7 IFRIC 10 IAS 34 IFRIC 10 AS 36,IAS 39 212
IAS 36 1036 1036, 1036 2006 7, IFRIC 10-, a) ( 1002 ) b) ( 1011 ) c) ( 1012 ) d) ( 1019 ) e) 1039 : f) (IAS 40 ) g) ( ) ( 1041 ) h) IFRS 4 i) IFRS 5 ( ), IAS 36 IAS 36(, ) (assets), CGU, (individual assets) (Cash-generating units: CGU) 213
,, 36A 36B,,,,, 36C 36D 36E 36F 36G ( 36A ) /, (,, EDP ) 36A, C IAS 369 36A, C IAS 369 Note:, 36G IAS 3610, 214
IAS 3624 IAS 3624 Notes: 1), 1036 15,16 2),, 36G IAS 3610, 36G IAS 3610 ( ), 36D IAS 3610, 1036 80 99 ( ) 36A, C IAS 3612, a) b) c) ( ) d) e) f) 215
Note:,, g) Note: -, 36A, C IAS 3614 a), b) c) d), Note:, IAS 36 9,,, 36A, C IAS 3617,,, 36C IAS 3618 IAS 36 10, 36C IAS 3620,, IAS 3619 Note:, 36C IAS 3621 Note:, 216
36C IAS 3622 36C IAS 3622,, Note:, 36D 36C IAS 3625-27, ( ) a) b) ( ) Note: c) Note: 36C IAS 3628, Note:,,,, (IAS 19 ) 36C IAS 3629, IAS 36 78( ) 36C IAS 3630 a) b) 217
c) d) e) Note: 30 b), d) e), A 36C IAS 3633 a) Note: b) Note: 5 c),,, Note: 36C IAS 3634 Note:, 36C IAS 3635 5, 36C IAS 3636,, Note: (0) (-) 218
36C IAS 3639 a) b) ( ) Note:, c) ( ) 36C IAS 3640, Note: 36C IAS 3640 36C IAS 3643 a) ( : ) b) ( :,, ) 36C IAS 3644 36C IAS 3644 a) b) 36C IAS 3647 a) b) IAS 37 Note: 5 36C IAS 3648 219
Note: IAS 36 6 36C IAS 3649 36C IAS 3649 36C IAS 3650 a) b) Note: IAS 36, 36C IAS 3652 ( ) 36C IAS 3653 53 ( ) a) b) a) Note: 36C IAS 3654 Note: 36C IAS 36A2, Note: IAS 36 A( ) 36C IAS 36A3 220
a) b) c) ( :, ) 36C IAS 36A6 a) b) c), d), e) 36C IAS 36A8 IAS 36 A A8 ( ) Note: 36C IAS 36A11, a) 50 250, 150 [(50 +250 )/2] b) 50 250 100, 13333 [(50 +100 +250 )/3] c) 50, 250, 100 10%, 30%, 60%, 140 [(50 010)+(250 030)+(100 060)] Note:, 221
36C IAS 3655 IAS 3656 Note:,, ( ) 36C IAS 36A15 Note: 36C IAS 36A16 Note: A1 b), (d) (e) 36C IAS 36A17 a) b) c) IAS 36A18 Note:, IAS 38 A17, 36C IAS 36A21 36C IAS 3659 222
36C IAS 3660 36C IAS 3660 IAS 3661 Note:, 36C IAS 3662 36C IAS 3663, 36C IAS 3664 IAS 12 Note: IAS 36 (Illustrative Examples) 3 36B IAS 3666 ( ) IAS 3667 Note: (, ), 36B IAS 3670, 36B IAS 3670, a) b) 223
IAS 3671 Note: (, ), 36B IAS 3672 36B IAS 3674 19 57 36B IAS 3675 IAS 3676 Note:,, IAS 3677 ( 28 43 ) (IAS 36 80~103 ) 36B IAS 3678 224
Note: ( ) 36B IAS 3679 Note: IAS36 80 (segment) IFRS 8 IAS 14 IFRS 8 36D IAS 3680 36D IAS 3680 a) b) IAS 14 IFRS 8 (2009 1 1 ) 36D IAS 3680 a) b) IFRS 8 36D IAS 3684, 36D IAS 3686, 225
a) b) 36D IAS 3687 Note: ( ) 36D IAS 3688 ( : -IAS 36 81 ), CGU a) ( ) b), 36D IAS 3689 IAS36 88, IAS 36 10 36D IAS 3690, a), b) Note: IAS 36 104 ( ) ( 2008 IFRS 3 ) 36D IAS 3692 Note: IAS 36 104 IAS 3693, 226
36D IAS 3694 ( ), IAS36 104 Note: 100% (non-wholly-owned CGU) 7(IAS 36 ) 36D IAS 3696 CGU Note: 36D IAS 3696 36D IAS 3697, 36D IAS 3697, 36D IAS 3699 a), b) c), 36E IAS 36102, 36E IAS 36102, 36E IAS 36102 a) b) 227
c) b) Note: 8(IAS 36 ) 36B, C IAS 36104 ( ) 36B, C IAS 36104 ( ) a), ( ) b) ( ) Note: IAS 36 60 ( ) 36B, C IAS 36105 ( ) a) ( ) b) ( ) c) (0) 36B, C IAS 36105 (IAS 36 105), CGU 36B, C IAS 36107 (IAS 36 67 ) a) IAS 36 104 105 b) 36B, C IAS 36108 228
36F IAS 36110 36F IAS 36111 Note: a) b) c) d) e) 36F IAS 36110 36F IAS 36113, IFRS, ( ) 36F IAS 36114 229
36F IAS 36114-116 IAS 36 114 ( ), (IAS 36 117 - ) Note: ( ), ( ) 36F IAS 36117 36F IAS 36118 36F IAS 36119 36F IAS 36119 IAS 16 IAS 36120 Note: 36F IAS 36121, 36B, F IAS 36122 36B, F IAS 36122, 119 36B, F IAS 36123 a) ( ) b) 230
Note: 36D,F IAS 36123 (IAS 36 123), 36D, F IAS 36124 IAS 36125 IFRIC 108 IFRIC 1010 Note: 1) IAS 38 2) IAS 34 28 3) IFRIC 10 2006 11 1 ( ) 231
IAS 37, ( ), IAS 37 IAS 37,, IAS 37 IAS 39 : ( ) (, IAS 37 ) IAS 11 IAS 12 IAS 17 [Note IAS 17, IAS 37 ] IAS 19 IFRS 4 [Note IFRS 4,, IAS 37 ] IFRS 3 : : (detailed compliance questions) 37A ( ) 232
37B,, ( ) 37C 37D 37E 37F 37G, ( ) ( : ) ( ) (, ), (fund) (trust) (WE&EE) Note:, IAS 8, 10~12 37G IAS 8 37A IAS 3714 a) ( ) b) c) 37A IAS 3715 233
IAS 3716 Note: (, ) (IAS 37 86 ) 37A IAS 3717 Note: ( ) ( ) 37A IAS 3718 (, ) 37A IAS 3719 Note:,, 37A IAS 3720 Note:, 37A IAS 3722 Note: 234
37A IAS 3723 (, ) Note:, 37A IAS 3724 Note: 37A IAS 3725, 26 Note: 37B IAS 3727 37B IAS 3729 3, 3 37C IAS 3731 37C IAS 3733 Note: 37A IAS 3736 IAS 3737, 38 Note: 3, 37A IAS 3739 (, ) 235
37A IAS 3739 Note: 37A IAS 3741 Note: IAS 12 37A IAS 3742 37A IAS 3745 37A IAS 3747 Note: 37A IAS 3748 37A IAS 3751 IAS 3752 Note: 37A IAS 3753 3 37A IAS 3753, Note: 3 37A IAS 3753, 37A IAS 3759 236
37A IAS 3759 37A IAS 3760 37A IAS 3761 IAS 3762 Note: 37A IAS 3763, 64 37A IAS 3765 IAS 36 Note: IAS 36 37D IAS 3766 Note: 37D IAS 3768 ( ) 37D IAS 3767 IAS 37 66 Note: IAS 37 IAS 37 37D IAS 3769 37E IAS 3771 (IAS 37 14 ) 237
Note: IAS 37 72 ~ 83 ( ) 37E IAS 3772 a) i) ii) iii) iv), v) b) 37E IAS 3774 Note: 37E IAS 3775 a) b) Note: 37E IAS 3778 (, ) 37E IAS 3779 IAS 36 (IAS 36 ) 37E IAS 3780 a) b) 238
37E IAS 3781 a) b) c) Note: IFRIC 5, Note: IFRIC 5 ( : ) ( : ) ( :, ), IFRIC 5 37F IFRIC 57 ( ) (, ) a) b) 37F IFRIC 58 IAS 27, IAS 28, IAS 31 SIC 12,, 37F IFRIC 59,, IAS 37 ( ) 37F IFRIC 59 a) b) 37F IFRIC 59 37F IFRIC 510 (, ), 239
IFRIC 6 Note: IFRIC 6 (historical) IFRIC 6 37G IFRIC 69 Note: (measurement period) ( ) 240
IAS 38 IAS 38 IAS 38 a) [ :,,,, ( ), (deferred acquisition cost) IFRS 5 ) b) IAS 32 : c) (IFRS 6 ) d),,, IAS 38,,, ( ), ( ) IAS 16 IAS 388 38A 38B 38C 38D 38E ( :,,,, ) ( :,,,, ) /, 241
38F 38G 38H 38I 38J, Note: 38A, B IAS 3811, 12 a),,,,,, b) 38A, B IAS 3813, 3 Notes: IAS 3813 IAS 3814 IAS 3815 1) 2),, 3), 242
IAS 3816 4) ( :,, ),, ( ) 38A, B IAS 3817, Note:,,, - 38A IAS 3818, 21 a) b) c) 38E IAS 3820,,, ( ) Note: 38A IAS 3822, 23 Note: - 38A IAS 3824 243
Note: ( :,, ) IAS 3825 ISA 3826 Note:, 21 38A IAS 3827 ( ) Note: 38A, D IAS 3829-31 a) b) c) ( ) d) e) f) g) 38A IAS 3830 38A IAS 3832 IAS 23 38A IFRS 337 IAS 38 34 / ( ), ( ) a) (,, ) 244
b) Notes: IAS 3833 IAS 3835 IAS 3838 1), IAS 38 21(a) 2),, 3),, IFRS 3 38A, C IAS 3834, 38A IAS 3836 /, IAS 3837 Note:, ( ),,,,, 38A IAS 3833 Note: IAS 38 38A IAS 3839 ( ) Note: (a) (b) (c) 38A IAS 3839, 245
38A IAS 3840, IAS 3841 Note: 38A IAS 3843 a) b) IAS 38 57 c) IAS 3857 38A IAS 3844 (,, ), IAS 20 38A IAS 3845, Notes: 1) IAS 3846 2) (,, ) (a) (b) 38A IAS 3847, 38A IAS 3845 246
38B IAS 3848 38B, C IAS 3851-53 Note:, IAS 38 38C IAS 3852 a) b) 38C IAS 3853, 38C IAS 388,56 Note:,,,,,,,,,,,,,,, 38C IAS 3854 ( ) Note: ( ) 247
38C IAS 388, 59 Note:,,,,,,,,,,,,,,,,, 38C IAS 3857, 61, 62 ( ) a) b) c) d) Note: e), f) 38C IAS 3860 a) IAS 36 b) IAS 36 38B, C IAS 3863, 64,,, 38B, C IAS 3865 38B, C IAS 3866, 248
Note:, IAS 23 38B, C, D IAS 3867 a),, b) c) 38B, C IAS 3868 a) b) Note: IFRS 3 38B, D IAS 3869 a) (, ), IAS 16 b) c) d) 38A IAS 3870 38B, C IAS 3871 38A IAS 3872 249
38F IAS 3874 38G IAS 388,78 Note: ( ;, ) 38G IAS 3872, Note: 38G IAS 3875 IAS 3876 Note: IAS 3877 IAS 3877 38G IAS 3875 38G IAS 3875 38G IAS 3880, a) b) 250
38G IAS 3881 38G IAS 3882 38G IAS 3883 IAS 36 38G IAS 3884 38G IAS 3885 38G IAS 3885 38G IAS 3886, a) b) 38G IAS 3887 ( ) 38J IAS 3888, 90, 92 ( ) a) b) c),, Note: d) e) f) 251
g) ( : ) h) 38J IAS 3888 38J IAS 3888,, 38J IAS 3891 Note: 38F, G IAS 3894 Note: 38F, G IAS 3894, Note: 3 3 38F, G IAS 3895, 38F, G IAS 3897 38F, G IAS 3897 Note: 38F, G IAS 3897 252
a) IFRS 5 b) 38F, G IAS 3897 IAS 3898 Note:, 38F, G IAS 3897 38F, G IAS 3897 38F, G IAS 3898 38F, G IAS 38100 (0) a) 3 b), i) ii) 38F, G IAS 38101 (0) 38F, G IAS 38102, 38F, G IAS 38102 IAS 8, 38F, G IAS 38103 (0) 38F, G IAS 38104 38F, G IAS 38104 253
Note: 38F, G IAS 38104, 38F, G IAS 38104, IAS 8, 38J IAS 38107 38J IAS 38108 IAS 36, 38J IAS 38109 38J IAS 38109 IAS 8, 38J IAS 38110, IAS 36, 38F, G IAS 38111 IAS 36 38H IAS 38112 38H IAS 38113 (, IAS 17 ) 38H IAS 38113 38H IAS 38114 IAS 18 ( IAS 17) 38H IAS 38116 38H IAS 38116 a) b) IAS 18 254
38H IAS 38117, IFRS 5 ( ) SIC 32 Note: IAS 38 38I SIC 327 IAS 38 38I SIC 328 IAS 38 21 IAS 38 57 ( : ) IAS 38 57(d) Note: 38I SIC 328 38I SIC 329 38I SIC 329,,, 8 38I SIC 329, (, ), 38I SIC 329 IAS38 18 38I SIC 3210 Note: 38I SIC 3210 255
IAS 39 : IAS 39 IAS 32 IFRS 7 IAS 39 IAS 39, IAS 39 IAS 39, IAS 39 ( 'AG ') IAS 39 AG IAS 39, AG AG NOTE: IAS 32 IAS 39 IAS 32 D&T " " IAS 32 section IAS 398 IAS 39 IAS 32 11 IAS 32 256
IAS 3213,, IAS 39 IAS 32 checklist checklist YES/NO/N/A worksheet + section 39A, 39B 39A IAS 32 AG3-12 IAS 3211 "Yes", IAS 39 39H "No", 1039 39H ( ) ( ) ( ) 39B IAS 32 AG3-12 IAS 3211 257
39C IAS 32 AG15-19 IAS 399 IAS 39 3 YES,,,,, ( ) (, ) 39D IAS 3910 ( ), ( ),,,,, (39C ) 39E,F IAS 399 ( ) IAS 3244 39G IAS 3971 39H IAS 39 ( 2 7) IAS 39 IAS 39, IAS 39 ( ) 258
IAS 39 AG1- AG4A IAS 39 IAS 39 'Yes', IAS 39 39H IAS 392(a) IAS 27, IAS 28 IAS 31,, IAS 2737 IAS 281 IAS 311 IAS 392(a) IAS 32 16(b)(i),, IAS 27 ' ', IAS 28 ' ' IAS 31 ' IFRS 5 ( ), IAS 39,, ( ) IAS 39 : IAS 32, 39H IAS 392(b) IAS 17 ' Yes', IAS 39, IAS 39, 39D, 39E, 39F IAS 392(b) IAS 17 IAS 39, 39H IAS 392(c) IAS 19 IAS 392(d) IAS 392(e) IAS 32 ( ), IAS 39 2(a) (1) IFRS 4, IAS 39 9 IAS 39 259
(2) IFRS 4 IAS 399 IAS 392(e) IAS 392(e) IAS 392(e) IAS 39 AG4 - AG4A IAS 39 AG4(b) IFRS 4 IAS 39 9 IFRS 4 IFRS 4 IFRS 4 IFRS 4, IAS 39 IAS 39 IFRS 4,,,, ( ), IAS 39 AG4(c), IAS 18 39H IAS 392(f) (IFRS 3 ' ' ) 39H IAS 392(g) 39H IAS 392(h),, ( IAS 37 ', ' ) 39H IAS 392(h) IAS 39 IAS 37, IAS 39 IAS 394 IAS 39 (a) 260
(b) (c) IAS 394 IAS 39 39H IAS 392(h) IAS 392(h) IAS 394(b) IAS 394 IAS 39 IAS 37 IAS 39 IAS 39 4 3 IAS 39 ( : ) IAS 39 IAS 39 (a) (b) (c) 39H IAS 392(i) IFRS 2 ', IAS 39 5 7 IAS 395 IFRS 26 39H IAS 395 IFRS 25 IAS 39 5 7, ( ), IAS 39, IAS 39 IAS 39 'No' IAS 39 IAS 396, 261
IAS 397 a) b), ( ) c), d) 6 (a) (d) IAS 39,, ( 10 13) 39A,3 9B,39 D IAS 3911 IAS 3911,, Yes' 'N/A', IAS 39 IAS 39 3 'Yes' IAS 39 39A,3 9B,39 D IAS 3911(a) IAS 3911(b) IAS 3911(c) IAS 3911A AG33A - AG33B IAS 3912 ( ) ( ), ( ), (a) ( ) (b) ( ),,, ( ) 262
IAS 3913 IFRIC 97 IFRIC 98 ( : ) ( ) ( ) Note: IFRS 7 ( 14, 38) IAS 39 AG34-35 IAS 39 AG53-56 IAS 39 IAS 39 ( ) IAS 39 9 39A,3 9B,39 C,39D, 39E IAS 3914 IAS 3938 Yes' 'N/A', IAS 39 ( ) IAS 399 : IAS 399 IAS 3915 IAS 3916 ( 15 37) IAS 39 ( ) IAS 27 SIC-12 : ' IAS 39 ' ( ), ( ) IAS 39 16(1) ( ) 263
IAS 392(b) IAS 392(h) IAS 39 IAS 39 ( : ) IAS 39 AG36-52 Yes' 'N/A', IAS 39 39E IAS 3916 ( ) ( ) IAS 3916(a) IAS 3916(a)(i) IAS 39 16(a) 'Yes' ( ), IAS 3916(a)(ii) ( ), 90% 90%, IAS 3916(a)(iii) ( ), 90% 90%, IAS 3916(b), (1) ( ) 90% (2) 90% 8% ( ) 39E IAS 3917(a) IAS 3917(b) IAS 3918 IAS 3918(a) 18(1) 18(2) 264
IAS 3918(b) IAS 3919 IAS 3919(a), 19 ( ), ( ) IAS 3919(b) IAS 3919(c), (IAS 7 ) 39E IAS 3920 ( 18 ), IAS 3920(a) IAS 3921 IAS 3921 IAS 3920(b) IAS 3922 IAS 3922 ( : ), ( : ( : ) 19 ),,, 265
IAS 3920(c)(i) IAS 3920(c)(ii) IAS 3923 3,, 39E IAS 3924 IAS 3924 IAS 3924 IAS 3925 IAS 3926 IAS 3927 IAS 3927 IAS 3927 IAS 3927 IAS 3927,,,, 27,, (1) ( ) (2) ( : ),,,,, (1) ( ) (2) 266
IAS 3928,,, 39E IAS 3929 IAS 3929, 39E, IAS 3930 IAS 3930 IAS 3930 IAS 3930 IAS 3930 IAS 3931 IAS 3931 IAS 3931 IAS 3931 IAS 3932,, ( ), ( ) (, ),,, IAS 39 30(2) (IAS 39 ),,, 267
IAS 3933 IAS 3933 IAS 3934 IAS 3934(a) IAS 3934(b) IAS 3934 IAS 3935, (i) (ii) ( 55 ), 39E IAS 3936 IAS 3936 IAS 3937 IAS 3937 IAS 3937(a) IAS 3937(b) IAS 3937(c) IAS 3937(c) IAS 3937(d), IAS 39 ( :, ), (, ) ( 39 42) IAS 39 ( ) 268
IAS 39 AG57-AG63 Yes' 'N/A', IAS 39 39F IAS 3939 IAS 39 IAS 3939 IAS 3939 IAS 3940 IAS 39 AG62 IAS 3940-41 IAS 3940 IAS 39 AG62 IAS 39 AG62 IAS 3941 IAS 3942 IAS 3942 ( ),, (, ) 10%, ( ) ( ),,, 40 10%,,,,, 3 ( ) ( ), ( ) ( 43 44) IAS 39 AG64-65, "0" Yes' 'N/A', IAS 39 269
39A,3 9B,39 C,39D IAS 3943 IAS 3943 ( ) 39A,3 9B,39 C,39D 39A,3 9B,39 C,39D IAS 3943 IAS 3943 IAS 399 IAS 3944 IAS 39 AG64 IAS 3945 IAS 3946 ( ) ( ) ( ) ( ) ( ),,, ( 45 46),,,,, IAS 39 4 (a) (b) (c) (d) IAS 39 IFRS 7 IAS 399 270
IAS 39 AG4D - AG4G IAS 39 AG4H - AG4K IAS 39 AG4C IAS 399 (a) (i) (ii) (iii) (, ) (b) 11A (i) ( ) (ii),,, IAS 8, 14(2),, (a) (b) (c) IAS 399, (a) ( ) (b) (c) 271