AEG 21604 G Bedienungsanleitung PDF herunterladen (Seite 433)

F-192

Standards and interpretations issued but not yet effective as at the date of authorisation of the financial

information

At the date of these financial statements, the following standards and interpretations which have not been applied

in these financial statements, were in issue but not yet effective:

New standards

Effective for

periods be-

ginning on or

after

IFRS1 First time adoption of International Financial Reporting Standards – Amendment re-

placing to the cost of an investment................................................................

...............................

1 January 2009

IFRS2 Share Based Payments – Amendment relating to vesting conditions and cancellations

....

1 January 2009

IFRS3 Business Combinations – Comprehensive revision on applying the acquisition method

...

1 January 2009

IFRS5 Non-current assets held for sale and discontinued operations................................

............

1 July 2009

IFRS8 Operating segments................................................................................................

............

1 January 2009

IAS1 Presentation of financial statements – Comprehensive revision including requiring a

statement of comprehensive income................................................................

..............................

1 January 2009

IAS20 Government grants and disclosure of government assistance ................................

............

1 January 2009

IAS23 Borrowing costs – Comprehensive revision to prohibit immediate expensing

.................

1 January 2009

IAS27, IAS28 and IAS31 – Consequential amendments arising from amendments to IFRS3

1 July 2009

IAS28 Investments in associates

1 July 2009

IAS29 Financial reporting in hyperinflationary economies

1 January 2009

IAS31 Interest in joint ventures

1 July 2009

IAS32 Financial instruments presentation – Amendments relating to puttable instruments and

obligations arising on liquidation ................................................................................................

1 January 2009

IAS36 Impairment of assets................................................................................................

...........

1 January 2009

IAS38 Intangible assets – Recognition of mail order catalogues as prepayments

.........................

1 January 2009

IAS39 Financial instruments – Recognition and measurement ................................

.....................

1 January 2009

IAS40 Investment property – Recognition of investment property in construction as invest-

ment property measured at fair value ................................................................

............................

1 January 2009

IAS41 Agriculture ................................................................................................

.........................

1 January 2009

IFRIC15 Agreements for the construction of real estate ................................

...............................

1 January 2009

IFRIC17 Distributions of non-cash assets to owners................................................................

.....

1 July 2009

IFRIC18 Transfers of assets from customers................................................................

.................

1 July 2009

The directors anticipate that the adoption of these standards and interpretations in future periods may have no

material impact on the financial statements of the Company except for additional disclosure on capital and finan-

cial instruments when the relevant standards and interpretations come into effect.

The directors believe that other pronouncements which are in issue but not yet operative or adopted by the Com-

pany will not have a material impact on the financial statements of the Company other than as detailed in note 2

"Basis of preparation".

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