PDF《www.pwccn.com》

6 PwC C In depth C New IFRS for

2015 Standard/amendment/interpretation Effective date Adoption status Page

1 July

2014 Amendments to IAS 19, '

Employee benefits'

on defined benefit plans Annual periods beginning on or after

1 July

2014 Early adoption is permitted

6 Annual improvements 2010-2012 IFRS 2, '

Share based payment'

on definition of a vesting condition For share-based payment transactions for which the grant date is on or after

1 July

2014 Early adoption is permitted

22 IFRS 3, '

Business combinations'

to ........