IAS 21 Nov 19, 2010
Agenda Page 1 1 2 4 3 11 4 17 5 IFRS 23
Section 1
Section 1 WHY IAS 21? IAS 21 2
Section 1 Determination Functional Currency Presentation Currency First Time Adoption IFRS IAS 21 2
Section 1 monetary item non-monetary item IAS 21 3
Section 2
Section 2 IAS 21 5
Section 2 IAS 21 7
Section 2 C 99.7% ( ) ( ) C C IAS 21 6
Section 2 100% K C K 9 K 1/3 C C K? IAS 21 7
Section 2 C K 12 IAS 21 8
Section 2 When the above indicators are mixed and the functional currency is not obvious, management uses its judgment to determine the functional currency that most faithfully represents the economic effects of the underlying transactions, events and conditions. As part of this approach, management gives priority to the primary indicators before considering the secondary indicators, which are designed to provide additional supporting evidence to determine an entity's functional currency. IAS 21 9
Section 2 IAS 21 10
Section 3
Section 3 IAS 21 13 Slide 16
Section 3 IAS 21 14
Section 3 IAS 21 15
Section 3 IAS 21 34 IAS 21 20 26 US GAAP (Remeasurement) IAS 21 16
Section 4
Section 4 IAS 21 18
Section 4 Cumulative Translation Adjustment IAS 21 19
Section 4 IFRS USD IAS 21 20
Section 4 ROC GAAP / / NTD NTD NTD NTD NTD NTD RMB USD NTD IAS 21 21
Section 4 IFRS / / NTD USD NTD USD RMB USD NTD NTD NTD IAS 21 22
Section 5
Section 5 IFRS IAS 21 IFRS 1 IAS 21 24
Section 5 IFRS IFRS IAS 21 IFRS IFRS IAS 21 25
Section 5 IFRS IFRS 1 IAS 21 IFRS IFRS 2012.1.1 2012.12.31 2013.1.1 IAS 21 26
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