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Page 1: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 2: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 3: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 4: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 5: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 6: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 7: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 8: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 9: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 10: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 11: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 12: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 13: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 14: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 15: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 16: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 17: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 18: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 19: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 20: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 21: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 22: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 23: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 24: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 25: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 26: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 27: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 28: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 29: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 30: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 31: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS
Page 32: IAS 1 I 104 ) IASB IFRSs 1 ASB IFRSso 105 10 106 IFRSs , IASB 105 1 , 106 h 1 IFRSs IFRS9 IFRS 15 IFRSs)o 107 IFRS IASB r 2010-2012 2011-2013 r 2012-2014 IFRS9 IFRS 9 IFRS 7 a IFRS

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