2010-06-30 Deprecated due to Improvements to IFRSs 2010 2010-06-30 Deprecated due to Improvements to IFRSs 2010 2010-06-30 Deprecated due to Improvements to IFRSs 2010 2010-06-30 Deprecated due to Improvements to IFRSs 2010 2011-01-01 Concept not required by IFRSs 2011-01-01 Incorrect type attribute. Replaced with SalesOfFinancialInstrumentsMeasuredInLevel3OfFairValueHierarchy2011 2011-01-01 Incorrect type attribute. Replaced with TransferOfFinancialInstrumentsIntoLevel3OfFairValueHierarchy2011 2011-01-01 Incorrect balance attribute. Replaced with ResearchAndDevelopmentExpense 2011-01-01 Incorrect type attribute. Replaced with ProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011 2011-01-01 Incorrect type attribute. Replaced with ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011 2011-01-01 Concept duplicate with GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination 2011-01-01 Concept duplicate with ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination 2011-01-01 More detailed concepts implemented under AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract 2011-01-01 Concept not required by IFRSs 2011-01-01 Concept duplicate with IncomeTaxExpenseContinuingOperations 2011-01-01 Concept duplicate with TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations 2011-01-01 Concept duplicate with TaxExpenseRelatingToGainLossOnDiscontinuance 2011-01-01 Concept duplicate with IncomeTaxExpenseContinuingOperations 2011-01-01 Incorrect balance attribute. Replaced with SubsequentRecognitionOfDeferredTaxAssetsGoodwill 2011-01-01 Incorrect balance attribute. Replaced with TaxEffectOfRevenuesExemptFromTaxation2011 2011-01-01 Incorrect balance attribute. Replaced with LiabilitiesFromSharebasedPaymentTransactions2011 2011-01-01 Incorrect balance attribute and period attribute. Replaced with IntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011 2011-01-01 Incorrect balance attribute. Replaced with InventoryWritedown2011 2011-01-01 Incorrect balance attribute. Replaced withShareOfCapitalCommitmentsIncurredJointlyWithOtherVenturers2011 2011-01-01 Incorrect balance attribute and incorrect reflection of disclosure requirement. Replaced with AggregateCommitmentRelatingToJointVentures 2011-01-01 Concept duplicate with OtherReservesMember 2011-01-01 Concept not required by IFRSs 2011-01-01 Changed to more specific concepts from IFRS 7.B2 2011-01-01 Changed to more specific concepts from IFRS 7.B2 2011-01-01 Changed to more specific concepts from IFRS 7.B2 2011-01-01 Changed to more specific concepts from IFRS 7.B2 2011-01-01 Changed to more specific concepts from IFRS 7.B2 2011-01-01 Changed to more specific concepts from IFRS 7.B2 2011-01-01 Incorrect balance attribute. Replaced with ValuationAllowance2011 2011-01-01 Concept split into AssetsForWhichEntityHasBindingSaleAgreement LiabilitiesForWhichEntityHasBindingSaleAgreement 2011-01-01 Attribute changed to reflect IFRIC 17 BC 2011-01-01 Detailed reconciliation implemented: ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract and following concepts 2011-01-01 Detailed concepts implemented: MethodUsedToAccountForInvestmentsInSubsidiaries, MethodUsedToAccountForInvestmentsInJointlyControlledEntities, MethodUsedToAccountForInvestmentsInAssociates 2011-01-01 Dimensional structure implemented DescriptionOfInformationOfAssociatesTable 2011-01-01 Dimensional structure implemented DescriptionOfInformationOfAssociatesTable 2011-01-01 Dimensional structure implemented DescriptionOfInformationOfAssociatesTable 2011-01-01 Dimensional structure implemented DescriptionOfInformationOfAssociatesTable 2011-01-01 Dimensional structure implemented DescriptionOfInformationOfAssociatesTable 2011-01-01 Separate table implemented DisclosureOfContingentLiabilitiesInBusinessCombinationTable 2011-01-01 Separate table implemented DisclosureOfContingentLiabilitiesInBusinessCombinationTable 2011-01-01 Separate table implemented DisclosureOfContingentLiabilitiesInBusinessCombinationTable 2011-01-01 Concept duplicate with CurrentAssets 2011-01-01 Concept duplicate with NoncurrentAssets 2011-01-01 More detailed concepts implemented under RelatedPartyTransactionsAbstract 2011-01-01 More detailed concepts implemented under OutstandingBalancesForRelatedPartyTransactionsAbstract 2011-01-01 Concept duplicate with CurrentLiabilities 2011-01-01 Concept duplicate with NoncurrentLiabilities 2011-01-01 Concept duplicate with Revenue 2011-01-01 Concept not required by IFRSs 2011-01-01 Dimensional structure introduced DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory 2011-01-01 Dimensional structure introduced DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory 2011-01-01 Incorrect balance attribute. Replaced with AssetsOfBenefitPlan 2011-01-01 Concept not required as member 2011-01-01 Concept not required as member 2011-01-01 Concept duplicate with Retained earnings 2011-01-01 Concept duplicate with RetainedEarnings 2011-01-01 Incorrect balance attribute. Replaced with UnrecognisedActuarialGainsLosses2011 2011-01-01 Incorrect balance attribute. Replaced with UnrecognisedPastServiceCostNegativePastServiceCost 2011-01-01 Misleading concept name. Replaced with AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable 2011-01-01 Dimensional structure RetrospectiveApplicationAndRetrospectiveRestatementAxis implemented 2011-01-01 Dimensional structure RetrospectiveApplicationAndRetrospectiveRestatementAxis implemented 2011-01-01 Dimensional structure implemented CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis 2011-01-01 Dimensional structure CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis implemented 2011-01-01 Dimensional structure CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis implemented 2011-01-01 Dimensional structure CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis implemented 2011-01-01 Dimensional structure CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis implemented 2011-01-01 Dimensional structure CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis implemented 2011-01-01 Dimensional structure CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis implemented 2011-01-01 Dimensional structure CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis implemented 2011-01-01 Dimensional structure CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis implemented 2011-01-01 Dimensional structure CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis implemented 2011-01-01 Concept duplicate with Revenue 2011-01-01 Concept not required by IFRSs 2011-01-01 Concept not required by IFRSs 2011-01-01 Concept duplicate with ClassesOfFinancialAssetsAxis 2011-01-01 Concept duplicate with FinancialAssetsMember 2011-01-01 Concept split into DescriptionOfSignificantTransferOfFinancialInstrumentsIntoLevel3OfFairValueHierarchy and DescriptionOfSignificantTransferOfFinancialInstrumentsOutOfLevel3OfFairValueHierarchy according to IFRS 7 requirement 2011-01-01 Concept not required by IFRSs 2011-01-01 Incorrect balance attribute. Replaced with PortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalents 2011-01-01 Concept not required by IFRSs 2011-01-01 Concept not applicable after 1 January 2009 2011-01-01 Concept split into EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss and EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss 2011-01-01 Concept split into EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets and EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets 2011-01-01 Concept split into DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear and DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear 2011-01-01 Concept split into Assets with significant risk of material adjustments within next financial year and Liabilities with significant risk of material adjustments within next financial year 2011-01-01 Concept split into FinancialAssetsReclassifiedFromMeasuredAtAmortisedCostToMeasuredAtFairValue and FinancialAssetsReclassifiedFromMeasuredAtFairValueToMeasuredAtAmortisedCost 2011-01-01 Concept split into SignificantTransfersOfFinancialInstrumentsOutOfLevel1IntoLevel2OfFairValueHierarchy and SignificantTransfersOfFinancialInstrumentsOutOfLevel2IntoLevel1OfFairValueHierarchy 2011-01-01 Concept duplicate with DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners 2011-01-01 Concept duplicate with FutureFinanceChargeOnFinanceLease 2011-01-01 Concept duplicate with MaturityAxis 2011-01-01 Concept duplicate with AggregatedTimeBandsMember 2011-01-01 Concept duplicate with NotLaterThanOneYearMember 2011-01-01 Concept duplicate with LaterThanOneYearAndNotLaterThanFiveYearsMember 2011-01-01 Concept duplicate with LaterThanFiveYearsMember 2011-01-01 Concept duplicate with TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty Concept duplicate with CommitmentsInRelationToJointVentures 2012-01-01 Concept duplicate with DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost 2012-01-01 Concept duplicate with DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities 2012-01-01 Concept duplicate with ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod 2012-01-01 Concept not required by IFRSs 2012-01-01 Concept not required by IFRSs 2012-01-01 Dimensional structure implemented ImpairmentOfFinancialAssetsAxis 2012-01-01 Dimensional structure implemented ImpairmentOfFinancialAssetsAxis 2012-01-01 Dimensional structure implemented ImpairmentOfFinancialAssetsAxis 2012-01-01 Concept not required by IFRSs 2012-01-01 Concept not required by IFRSs 2012-01-01 Concept duplicate with WorkInProgress 2012-01-01 Concept duplicate with ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase 2012-01-01 Concept duplicate with GainRecognisedInBargainPurchaseTransaction 2012-01-01 Concept not required by IFRSs 2012-01-01 Concept not required by IFRSs 2012-01-01 Concept replaced by use of CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis 2012-01-01 Concept replaced by use of CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis 2012-01-01 Concept not required under IFRS for SMEs 2012-01-01 Concept not required by IFRSs as each material item needs to be disclosed separately 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept not required due to change in modelling (from dimensional to non-dimensional structure) 2012-01-01 Concept replaced by FairValueLessCostsToSellOfAgriculturalProduceHarvestedDuringPeriod 2012-01-01 Concept duplicate with ExplanationOfModificationsModifiedSharebasedPaymentArrangements 2012-01-01 Concept in conflict with IFRIC 16.16 2013-01-01 Concept in conflict with IFRIC 16.16 2013-01-01 Concept unnecessary due to remodelling of structure under DisclosureOfOperatingSegmentsTable 2013-01-01 Concept unnecessary due to remodelling of structure under DisclosureOfOperatingSegmentsTable 2013-01-01 Concept deprecated due to remodelling of structure under DisclosureOfOperatingSegmentsTable 2013-01-01 Concept deprecated due to remodelling of structure under DisclosureOfOperatingSegmentsTable 2013-01-01 Concept not required due to change in IAS 27 2013-01-01 Concept not required due to change in IAS 27 2013-01-01 Concept not required due to change in IAS 27 2013-01-01 Concept not required due to change in IAS 27 2013-01-01 Concept not required due to change in IAS 27 2013-01-01 Concept not required due to change in IAS 27 2013-01-01 Concept not required due to change in IAS 27 2013-01-01 Concept not required due to change in IAS 27 2013-01-01 Concept not required due to change in IAS 27 2013-01-01 Concept not required due to change in IAS 27 2013-01-01 Concept not required due to change in IAS 27 and removal of IAS 31 2013-01-01 Concept not required due to change in IAS 27 2013-01-01 Concept not required due to removal of IAS 31 2013-01-01 Concept not required due to removal of IAS 31 2013-01-01 Concept not required due to removal of IAS 31 2013-01-01 Concept not required due to removal of IAS 31 2013-01-01 Concept not required due to removal of IAS 31 2013-01-01 Concept not required due to removal of IAS 31 2013-01-01 Concept not required due to removal of IAS 31 2013-01-01 Concept not required due to removal of IAS 31 2013-01-01 Concept not required due to removal of IAS 31 2013-01-01 Concept not required due to removal of IAS 31 2013-01-01 Concept not required due to removal of IAS 31 2013-01-01 Concept not required due to removal of IAS 31 2013-01-01 Concept not required due to removal of IAS 31 2013-01-01 Concept not required due to removal of IAS 31 2013-01-01 Concept not required due to removal of IAS 31 2013-01-01 Concept not required due to removal of IAS 31 2013-01-01 Concept not required due to revision of IAS 28 2013-01-01 Concept not required due to revision of IAS 28 2013-01-01 Concept not required due to revision of IAS 28 2013-01-01 Concept not required due to revision of IAS 28 2013-01-01 Concept not required due to revision of IAS 28 2013-01-01 Concept not required due to revision of IAS 28 2013-01-01 Concept not required due to revision of IAS 28 2013-01-01 Concept not required due to revision of IAS 28 2013-01-01 Concept not required due to revision of IAS 28 2013-01-01 Concept not required due to revision of IAS 28 2013-01-01 Concept not required due to changes in IAS 7 2013-01-01 Concept not required due to changes in IAS 7 2013-01-01 Concept not required due to changes in IAS 7 2013-01-01 Concept not required due to changes in IAS 41 2013-01-01 Concept not required due to changes in IAS 16 2013-01-01 Concept not required due to changes in IAS 38 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IFRS 7 2013-01-01 Concept not required due to changes in IAS 16 2013-01-01 Concept not required due to changes in IAS 16 2013-01-01 Concept not required due to changes in IAS 1, resulting from revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not required due to revision of IAS 19 2013-01-01 Concept not in agreement with IAS 7.33 2013-01-01 Concept not in agreement with IAS 7.33 2013-01-01 Incorrect period type 2013-01-01 Incorrect period type 2013-01-01 Incorrect period type 2013-01-01 Unintended concept created 2013-01-01 Unintended concept created 2013-01-01