Annual Report - QuamIR

Notes to the Consolidated Financial Statements (Continued)
2 Summary of significant accounting policies (Continued)
2.1 Basis of preparation (Continued)
Changes in accounting policy and disclosures
(Continued)
(c) New standards, amendments and interpretations have
been issued but are not effective for the financial year
beginning 1 January 2011 and have not been early
adopted
The following standards and amendments to existing
standards have been published and are mandatory for
the Group’s accounting periods beginning on or after 1
January 2012 or later periods, but the Group has not early
adopted them:
2
2.1
(c)
Effective for
accounting periods
beginning on or after
HKFRS 9 Financial instruments 1 January 2015
9
HKFRS 10 Consolidated financial statements 1 January 2013
10
HKFRS 11 Joint arrangements 1 January 2013
11
HKFRS 12 Disclosure of interests in other entities 1 January 2013
12
HKFRS 13 Fair value measurement 1 January 2013
13
HKFRS 1 (Amendment)
Severe hyperinflation and removal of
1 July 2011
fixed dates for first-time adopters
1
HKFRS 7 (Amendment) Disclosures – transfers of financial assets 1 July 2011
7
HKFRS 7 (Amendment) Financial instruments: disclosures –
1 January 2013
offsetting financial assets and financial liabilities
7
HKFRS 7 and HKFRS 9 (Amendments) Mandatory effective date and transition disclosures 1 January 2015
7
9
HKAS 27 (Revised 2011) Separate financial statements 1 January 2013
27
•
81