(IFRS)

(ROC GAAP)

99 11 22

(IFRS)
(ROC GAAP)

IFRS(What)

IFRS

IFRS

IFRS

IFRS

IFRS

IFRS

(ROC GAAP) IFRS

16

16

17

18

20

21

22

23

24

IFRS

25

 IFRS(What)
IFRS :
IFRS International Financial Reporting Standard,
,
IFRS (IASCF)
(IASB)

IFRS
, ,
,
,

IFRS , ,

(
)
IFRS ,
, IFRS

 IFRS :

22
6, 6
6, 4

IASCF

14

16

(IFRIC)

(IASB)

(SAC)

IFRS
IASB

IFRS
IFRZC

IASB
4, 1
4, 2
4
1

 IFRS (When)
IFRS :
97 10 IFRS , 98 5 14
() IFRS 2013 , 2015
, :

IFRS 1., 1.2013 1 1

IFRS

2., ( 2. 2012
NT100

,)
IFRS 1. 1.2015 1 1

IFRS

2.

2. 2013

:
1. GAAP
2.IASB ,
IFRS ( IFRS)
3. ROC GAAP,
4.,

:
IFRS , ()
IFRS ,

:
IASB IFRS,
IFRS
3

 IFRS

2011

ROC GAAP

ROC GAAP

IFRS

( 2011 )
2013

IFRS

( 2010 )
2012

()
IFRSs

1. IFRS ( 2012.1..1)

( 2012 )

IFRS
2. IFRS 1

3.2013 IFRS

IFRS :
2013 , IFRS ,
IFRS , 98. 6. 8 :
c
d IFRS
e 98 4Q
f
g IFRS

 IFRS
IFRS USA GAAP(ROC GAAP):
(A) :
1. IFRS :
()
,

2. USA GAAP(ROC GAAP):

,
,
3. :
IFRS ,
IFRS ,
4. :
(1)
, ,

(2)
, ,

(3) , ,

(4) , ,

(5) , ,

(B) :
cIFRS: (), ,
, ,

dUSA GAAP(ROC GAAP): , ,

,

e:
a.,
b.,
(C) :
cIFRS: , ,

dUSA GAAP(ROC GAAP): , ,

e:
a.,

b.()
c.()

 :
() IFRS
, ,

()

()

()

(1)

,
(2)
A.
B.

(3)

() ROC GAAP :
,

 :
():
ROC GAAP

IFRS

: (1) ,
, IFRS ,

(2) , , IFRS ,
, ,
, ,
,

(3) ,

(4) ,
()
1.():
ROC GAAP

IFRS

B/S

:
cB/S , , IFRS
, ,
,
dIFRS , ROC
, IFRS
2.():

cde

cde

()

cde

()

:
(1) IFRS , ,
,
(2) IFRS , ,

(3) (-)
c
d
e
f
g
h
(4) IFRS ,
, ()

(5) , ,

(6)
3.()
IFRS:
, :
,
;
IFRS
;
,
:
1.;
2.;
3.

10

ROC GAAP:
,

:
IFRS ,
4.:
(1) :
IFRS

ROC GAAP

()

(2) :
IFRS

ROC GAAP

(3) :
IFRS

ROC GAAP

(4) :
IFRS

ROC GAAP

11

()
1.:
IASB FASB 2008 10 ,
2009. 4. 4 2010 2011 ,
,

()

()

()

12

2.:
(1) :
ROC

IFRS

c
-=

=+
,

d()

B/S

e()

e()

B/S

13

(2) :
c
d, ,

e, , ,
,

3.:
(1) :
I/S

d( I/S)

()

(2) :
c
,

d,
,

14

e ROC GAAP ,
ROC GAAP ,
IFRS
f
4.:

5.:
(1) :
ROC

IFRS
c

d
,

a.

a.

b.

c.

b.
c.

(2) :
cIFRS
d,

eIFRS , ,

15


()IFRS :
1.
(1)

(2)

2.

()ROC GAAP :
,
, ,

()IFRS :
1.
2.()
(Income
Approach)(Market Approach)
()ROC GAAP :
, ,
,

16


()
1.IFRS :

()

1.

1.

2.

2.

1.

1.

2. GAAP

2. GAAP

2.ROC GAAP :
ROC GAAP ,
, , ,

()
1.IFRS :
(1)

(2) ,

2.ROC GAAP :
ROC GAAP ,

17

()
1.IFRS :

(1)
(2)
2.ROC GAAP :
ROC GAAP
():
(1) IFRS , ,

(2) ROC GAAP , ,

,
:
()
1. IFRS :

(1)
(2)

(3)
()()

2.ROC GAAP :
ROC GAAP ,

18

()
1.()
IFRS

ROC GAAP

1. 1.

2.

2.

1.

2.

IAS18 IAS11

19

2.
IFRS

ROC GAAP

(
)
IFRIC 13

1. IFRIC 13

2.
:
()IFRS
1.IFRS 8

(1)
(2)
2.
3.
()ROC GAAP
ROC GAAP , ,

20


()IFRS
1.
(1)

(2)
2.IFRS ,

3.

d
,

( VS )

()IAS 21

21

4.
IAS 21 , :

5.

()ROC GAAP
ROC GAAP , ,

()IFRS :
1. IAS 12

2.

22

3. 10%
10%
IFRS

4.()
()ROC GAAP :
1.,

2. 10%,

3.

:
1.

IFRS

ROC GAAP

1.

2.

2.

23


() :
IFRS

ROC GAAP

, ,
,

() :
, IFRS
, ROC GAAP

24

IFRS1
()
1. IFRS ( 2012.1.1) IFRS

(1)()() IFRS
(2) IFRS
(3) IFRS
(4) IFRS
(5) IFRS

2.()
IFRS IFRS1
16

<<

>>

IAS16 VS IAS40

IAS19

1. IAS 21

2.

3. 98 6 30
865,980
25

IFRS

39
IFRS

10

11

12

13

BOT ()

14

()

15

1.

( GAAP
2.

16

26


XYZ Group-Statement of financial position as at 31 December 20X7
(in thousands of currency units)
31 Dec 20X7

31 Dec 20X6

ASSETS
Non-current assets
Property, plant and equipment

350,700

360,020

80,800

91,200

Other intangible assets

227,470

227,470

Investments in associates

100,150

110,770

Available-for-sale financial assets

142,500

156,000

901,620

945,460

135,230

132,500

Trade receivables

91,600

110,800

Other current assets

25,650

12,540

312,400

322,900

564,880

578,740

1,466,500

1,524,200

Goodwill

Current assets
Inventories

Cash and cash equivalents

Total assets
,

, ,

, IFRS

27

31 Dec 20X7

31 Dec 20X6

EQUITY AND LIABILITIES

Equity attributable to owners of the parent
Share capital

650,000

600,000

Retained earnings

243,500

161,700

10,200

21,200

903,700

782,900

70,050

48,600

973,750

831,500

120,000

160,000

Deferred tax

28,800

25,040

Long-term provisions

28,850

52,240

177,650

238,280

Trade and other payables

115,100

187,620

Short-term borrowings

150,000

200,000

Current portion of long-term borrowings

10,000

20,000

Current tax payable

35,000

42,000

5,000

4,800

Total current liabilities

315,100

454,420

Total liabilities

492,750

692,700

1,466,500

1,524,200

Other components of equity

Non-controlling interests
Total equity
Non-current liabilities
Long-term borrowings

Total non-current liabilities

Current liabilities

Short-term provisions

Total equity and liabilities

28

()

29

20X8

20X7

390,000
(250,000)
140,000
(25,000)
115,000
(30,500)
84,500

355,000
(275,000)
80,000
(15,000)
65,000
65,000

5,000
2,400
1,200
8,000
(667)
400
(4,000)
12,333
96,833

10,000
3,500
2,200
7,000
1,333
(700)
(3,900)
19,433
84,433

76,271
8,229
84,500

58,890
6,110
65,000

86,604
10,229
96,833

75,123
9,310
84,433

20X8

20X7

390,000

355,000

(250,000)

(275,000)

140,000

80,000

(25,000)

(15,000)

115,000

65,000

(30,500)

84,500

65,000

76,271

58,890

8,229

6,110

84,500

65,000

20X8

20X7
84,500

65,000

5,000

10,000

2,400

3,500

1,200

2,200

8,000

7,000

(667)

1,33

400

(700)

(4,000)

(3,900)

()

12,333

19,433

96,833

84,433

86,604

75,123

10,229

9,310

96,833

84,433

30


()

20X7 1 1

118,100

600,000

400

600,000

116,500

(4,000)
(4,000)

1,600

2,000

717,700

400

1,600

2,000

718,100

(10,000)

198,425

915,125

198,425

916,525

(10,000)

60,223

10,000

300

2,200

2,400

75,123

9,310

84,433

168,723

6,000

1,900

4,200

2,400

783,223

207,735

990,956

50,000

50,000

(15,000)

(15,000)

600,000

(10,000)

50,000

(15,000)

75,604

5,000

400

1,200

4,400

85,604

10,229

96,833

229,327

11,000

2,300

5,400

6,800

904,827

217,964

1,122,791

400

20X7

20X7 12 31

()
20X8 12 31

650,000

1.+
2.++
(, )
3.: ,

31


()
STATEMENT OF FINANCIAL POSITION
(proposed format)
As of December 31
2010
2009

BUSINESS
Operating
Accounts receivable,trade
Less allowance for doubtful accounts
Accounts receivable,net
Inventory
Prepaid advertising
Foreign exchange contracts-cash flow hedge
Total short-term assets
Property,plant and equipment
Less accumulated depreciation
Property,plant and equipment,net
Investment in associate A
Goodwill
Other intangible assets
Total long-term assets
Accounts payable,trade
Advances from customers
Wages payable
Share-based remuneration liability
Current portion of lease liability
Interest payable on lease liability
Total short-term liabilities
Accrued pension liability
Lease liability(exluding current portion)
Other long-term liabilities
Total long-term liabilities
Net operating assets

945,678
(23,642)
922,036
679,474
80,000
6,552
1,688,062
5,112,700
(2,267,620)
2,845,080
261,600
154,967
35,000
3,296,647
(612,556)
(182,000)
(173,000)
(39,586)
(35,175)
(14,825)
(1,057,142)
(293,250)
(261,325)
(33,488)
(588,063)
3,339,504

541,375
(13,534)
527,841
767,102
75,000
3,150
1,373,093
5,088,500
(2,023,500)
3,065,000
240,000
154,967
35,000
3,494,967
(505,000)
(425,000)
(200,000)
(21,165)
(33,500)
(16,500)
(1,201,165)
(529,500)
(296,500)
(16,100)
(842,100)
2,824,795

Investing
Available-for-sale financial assets(short-te
Investment in associate B(long-term)
Total investing assets
NET BUSINESS ASSETS

473,600
46,750
520,350
3,859,854

485,000
39,250
524,250
3,349,045

32

(-)
STATEMENT OF FINANCIAL POSITION
(proposed format)-continued
As of December 31
2010
2009

FINANCING
Financing assets
Cash
Total financing assets
Financing liabilities
Short-term borrowings
Interest payable
Dividend payable
Total short-term financing liabilities
Long-term borrowings
Total financing liabilities
NET FINANCING LIABILITIES
DISCONTINUED OPERATIONS
Assets held for sale
Liability related to assets held for sale
NET ASSETS HELD FOR SALE
INCOME TAXES
Short-term
Deferred tax asset
Income tax payable
Long-term
Deferred tax asset
NET INCOME TAX ASSETS(LIABILITY)
NET ASSETS
EQUITY
Share capital
Retained earnings
Accumulated other comprehensive income,net
TOTAL EQUITY

Total short-term assets

Total long-term assets
Total assets
Total short-term liabilities
Total long-term liabilities
Total liabilities

33

1,174,102
1,174,102

861,941
861,941

(562,000)
(140,401)
(20,000)
(722,401)
(2,050,000)
(2,772,401)
(1,598,299)

(400,000)
(112,563)
(20,000)
(532,563)
(2,050,000)
(2,582,563)
(1,720,621)

856,832
(400,000)
456,832

876,650
(400,000)
476,650

4,426
(72,514)

8,907
(63,679)

39,833
(28,255)
2,690,132

80,160
25,388
2,130,462

(1,427,240)
(1,100,358)
(162,534)
(2,690,132)

(1,343,000)
(648,289)
(139,173)
(2,130,462)

4,197,021
3,383,231
7,580,252

3,605,591
3,614,377
7,219,968

(2,252,057)
(2,538,063)
(4,790,120)

(2,197,406)
(2,892,100)
(5,089,506)


()
STATEMENT OF COMPREHENSIVE INCOME
(proposed format)
For the year ended December 31

2010
BUSINESS
Operating
Sales-wholesales
Sales-retail
Total revenue
Cost of goods sold
Materials
Labour
Overhead-depreciation
Overhead-tranport
Overhead-other
Changes in inventory
Pension
Loss on obsolete and damaged inventory
Total cost of goods sold
Gross profit
Selling expenses
Advertising
Wages,salaries and benefits
Bad debt
Other
Total selling expenses
General and administrative expenses
Wages,salaries and benefits
Depreciation
Pension
Share-based remuneration
Interest on lease liability
Research and development
Other
Total general and administrative expenses
Income before operating items
Other operating income(expenses)
Share of profit of associate A
Gain on disposal of property,plant and equipment

Realized gain on cash flow hedge

Loss on sale of receivables

Impairment loss on goodwill
Total other operating income(expenses)
Total operating income

34

2009

2,790,080
697,520
3,487,600

2,501,400
737,850
3,239,250

(1,043,100)
(405,000)
(219,300)
(128,640)
(32,160)
(60,250)
(51,975)
(20,000)
(1,960,425)
1,527,175

(925,000)
(450,000)
(215,000)
(108,000)
(27,000)
(46,853)
(47,250)
(9,500)
(1,828,603)
1,410,647

(60,000)
(56,700)
(23,068)
(13,500)
(153,268)

(50,000)
(52,500)
(15,034)
(12,500)
(130,034)

(321,300)
(59,820)
(51,975)
(22,023)
(14,825)
(8,478)
(15,768)
(494,189)
879,718

(297,500)
(58,500)
(47,250)
(17,000)
(16,500)
(7,850)
(14,600)
(459,200)
821,413

23,760
22,650
3,995
(4,957)
45,448
925,166

22,000
3,700
(2,025)
(35,033)
(11,358)
810,055

(-)
STATEMENT OF COMPREHENSIVE INCOME
(proposed format)-continued
For the year ended December 31

2010

Investing
Dividend income
Realized gain on available-for-sale securit
Share of profit of associate B
Total investing income
TOTAL BUSINESS INCOME
FINANCING
Interest income on cash
Total financing asset income
Interest expense
Total financing liability expense
TOTAL NET FINANCING EXPENSES

54,000
18,250
7,500
79,750
1,004,916

2009
50,000
7,500
3,250
60,750
870,805

8,619
8,619
(111,352)
(111,352)
(102,733)

5,500
5,500
(110,250)
(110,250)
(104,750)

902,183

766,055

(333,625)
568,558

(295,266)
470,789

(32,400)
11,340
(21,060)
547,498

(35,000)
12,250
(22,750)
448,039

17,193
3,553
20,746
568,244

15,275
(1,492)
13,783
461,822

Profit from continuing operations before taxes

and other comprehensive income

INCOME TAXES
Income tax expense
Net profit from continuing operations
DISCONTINUED OPERATIONS
Loss on discontinued operations
Tax benefit
NET LOSS FROM DISONCTINUED OPERATIONS
NET PROFIT
OTHER COMPREHENSIVE INCOME (after tax)
Revaluation surplus(operating)
Foreign currency translation adjustment
TOTAL OTHER COMPREHENSIVE INCOME
TOTAL COMPREHENSIVE INCOME
Basic earnings per share
Diluted earings per share

35

7.07
6.85

6.14
5.96


Statement of cash flows
For the year ended December 31
2010

2009

Purchase of inventory

()

()

Rent payment

()

()

Other expense payment

()

()

Purchase of investment in affiliate

()

()

Purchase of AFS securities

()

()

Net cash used in investment activities

()

()

Net cash used in Business activities

()

()

()

()

Long-term borrowing

Issuance of lends

Net cash provided by financing activities

Income tax payment

()

()

Net cash used in income tax activities

()

()

CHANGE IN CASH

Beginning cash

Ending cash

BUSINESS()
Operating()
Sales receipt

Net cash provided by operating activities

Investing()

FINANCING()
Interest payment

INCOME TAX()

EQUITY
Net cash used in equity activities

36