1

1 2013 IFRS2 IFRS3

106.12.27

2013 IFRS IFRS

2013 IFRS IFRS

1

1.

2.

3.

4.

IAS1

69

(a)

(b)

(c)

IAS1

69

2013 IFRS

1 2 2013 IFRS IFRSs 104 105 IFRS

9 3 IFRS 106 IFRS

IFRS IFRSs 107 IFRS

16 IFRS16

2

2013 IFRS IFRS

(d)

73

2

1.

2.

IAS1

74 75

IAS1

74 75

2013 IFRS

3

2013 IFRS IFRS

3

IFRS5

15

IFRS5

15

2013 IFRS

4

IAS7

18

IAS7

18

2013 IFRS

5

IAS7

35

IAS7

35

2013 IFRS

6 IAS7

4

2013 IFRS IFRS

44A

7

IFRS15

95

2

16

38

(a)

(b)

5

2013 IFRS IFRS

(c)

8

19

IAS28 IAS28

9

IAS28 IAS28

6

2013 IFRS IFRS

IFRS3

10

1.

2.

IAS28 1. IAS28

2. 2013 IFRS

104.1.26

100

12 28

IAS28 1. IAS28

2. 2013 IFRS

104.1.26

11 IAS28

18

7

2013 IFRS IFRS

9

12

1.

2.

IAS28

32 (a)

(a)

(b)

IAS28

32 (a)

2013 IFRS

8

2013 IFRS IFRS

21

13

3

IAS28

28

1. IAS28

2. IFRS 103/01/16 IAS 27

IAS28

IAS28

28

1. IAS28

2. IFRS 103/01/16 IAS 27

IAS28

9

2013 IFRS IFRS

14

IAS28

36

IAS28

36 36A

36

2013 IFRS

36A

36

15

1.

IFRS12

21

(a)

IFRS12

21

2013 IFRS

10

2013 IFRS IFRS

2.

3.

4.

(i)

(ii)

(iii)

(iv)

(b)

(i)

11

2013 IFRS IFRS

(ii) B12 B13

(iii)

16

1.

2.

IFRS10

B35

B38

B35

B36 B37

(a)

(b)

B36

IFRS10

B35

B38

2013 IFRS

12

2013 IFRS IFRS

(1)

(2)

(3)

(4)

B22 B25

B37

B38

13

2013 IFRS IFRS

(a)

B39

(b)

B40

(c) B41 B45

(d) B47 B50

(e) (a) (d)

17

IFRS10

32

B85E

32

31

B85C B85E

14

2013 IFRS IFRS

19 26

3

B85E

31

18

IFRS3

19

(a)

(b)

IFRS3

19

2013 IFRS

15

2013 IFRS IFRS

19

1.

2.

(1)

(2)

IFRS3

58

……

(a)

(b)

(i) 9

9

(ii)

9

16

2013 IFRS IFRS

20

4

1

1

1.

……

1.

2.

IAS16

3 (b)

IAS41

2

IAS16 3 (b)

……

(b)

41

……

IAS41 2

(a)

16

4 106 11 15

IFRS 108 1 1

17

2013 IFRS IFRS

3.

40

(b)

16

(c)

20

(d)

38

21

4

IAS41

5

(a)

(b)

(c)

18

2013 IFRS IFRS

22

4

IAS41

12 13

12

30

13

2

IAS16

22A

23

IAS16

41

IAS16

41

2013 IFRS

19

2013 IFRS IFRS

24

IAS16

43 44

43

44

IAS16

43 44

2013 IFRS

25

IAS16

51 61

51

8

IAS16

51 61

2013 IFRS

20

2013 IFRS IFRS

61

8

26

IAS37

72

IAS37

72

2013 IFRS

27

1

IFRS15

A

28 2.

21

2013 IFRS IFRS

2 4

3.

4.

29

IFRS15

31

30

IFRS15

47

22

2013 IFRS IFRS

31

IFRS15

108

9

9

32 IFRS15 47

23

2013 IFRS IFRS

47 B34

B34

33

IFRS15

B34 B36

B37

B34

24

2013 IFRS IFRS

1.

2.

3.

4.

B36

25

2013 IFRS IFRS

B37

B35

(a)

(b)

26

2013 IFRS IFRS

(c)

27

2013 IFRS IFRS

34

1.

2.

IAS18

11

(a)

(b)

29 30

IFRS15

60 61

64

60

61

28

2013 IFRS IFRS

9

(a)

(b)

(i)

(ii)

64

61

29

2013 IFRS IFRS

35

1.

2.

IAS18

12

IFRS15

5 66

67

5

(d)

30

2013 IFRS IFRS

1.

2.

66

67

36

IFRS15

17 22

17

31

2013 IFRS IFRS

(a)

(b)

(c) 22 30

22

(a)

32

2013 IFRS IFRS

1.

2.

3.

1.

(b)

23

33

2013 IFRS IFRS

2.

3.

37

IFRIC13

1 5

6

1

5

18

13

IFRS15

73 74

B39

B40

73

74

81 83

84

86

76

78

34

2013 IFRS IFRS

6

B39

B40

35

2013 IFRS IFRS

38

1.

2.

3.

4.

5.

IFRS15

31

36

2013 IFRS IFRS

1.

2.

3.

4.

37

2013 IFRS IFRS

1.

2.

39

IFRS15

38 B28

38

35 37

31 34

(a)

38

2013 IFRS IFRS

1.

2.

3.

4.

(b)

(c)

39

2013 IFRS IFRS

B64 B76

B77 B78 B79

B82

(d)

40

2013 IFRS IFRS

(e)

B83 B86

B28

41

2013 IFRS IFRS

40

IFRS15

39 35 37

41

1.

IFRS15

B14

35 37

(a) B15 B17

(b) B18 B19

42

2013 IFRS IFRS

2.

3.

42

IFRS15

B15

B16

B15

43

2013 IFRS IFRS

B16

43 IFRS15 44

44

2013 IFRS IFRS

1.

2.

44 45

45

44 IFRS15 95

45

2013 IFRS IFRS

95 96

2

16

38

(a)

(b)

(c)

96

46

2013 IFRS IFRS

45

46

1.

2.

IFRIC15

11

16

11

11

3

11

/

16

47

2013 IFRS IFRS

18

14

47

IFRS

102/07/01 IAS 38

103/07/11 IAS16 IAS38

IAS11

20

(a)

(b)

(c)

(d)

IFRS15

95

2

16

38

(a)

48

2013 IFRS IFRS

(b)

(c)

48

1.

2.

3.

IAS18

30

(a) 39

9 AG5 AG8

(b)

(c)

IFRS15

31

49

1.

2.

IFRS15

113 114

124

113

(a)

49

2013 IFRS IFRS

(1)

(2)

(3)

(4)

(5)

3.

1.

2.

3.

(b)

9

114

B87 B89

124

(a)

50

2013 IFRS IFRS

(b)

50

IFRS15

105 107

105

106

51

2013 IFRS IFRS

107

9

9

113 (b)

51

1.

IAS12

29

(a)

52

2013 IFRS IFRS

2.

(i)

(ii)

53

2013 IFRS IFRS

(b)

52

IFRS

IAS12

74

(a)

(b)

(i)

(ii)

IAS12

74

2013 IFRS

54

2013 IFRS IFRS

53

1

1 2

1. ……

2.

(1)

(2)

(3)

(4)

(5)

IAS24

9

(a) ……

(b)

(i)

(ii)

(iii)

(iv)

55

2013 IFRS IFRS

(6)

(106) 193

(v)

(vi) (a)

(vii) (a)(i)

(viii)

54 IAS39 IFRS9 4.1.5

56

2013 IFRS IFRS

(1)

(2)

(3)

(4)

(5)

9 45 (a)

(b)

(c)

(d)

4.1.1

(a)

(b)

55

…

IAS39

9 11A

9

...

(b)

11A

(i)

IFRS9

4.1.5

4.2.2

4.3.5

4.1.5

4.1.1 4.1.4

B4.1.29 B4.1.32

4.2.2

4.3.5

57

2013 IFRS IFRS

(ii)

24

11A

11

...

(a)

B4.1.29 B4.1.32

(b)

24

B4.1.33 B4.1.36

58

2013 IFRS IFRS

4.3.5

4.3.3 4.3.4

(a)

(b)

56

IFRS9

4.1.4

5.7.5

4.1.4

59

2013 IFRS IFRS

5.7.5 5.7.6

5.7.5

3

B5.7.3

57

1.

2.

IFRS9

3.2.12

(a)

(b)

60

2013 IFRS IFRS

58

IAS39

AG53

AG55

AG56

9

IFRS9

B3.1.3

B3.1.5

B3.1.6

5.7.5

59

IFRS9

B3.1.6

61

2013 IFRS IFRS

4.1.2A

5.7.5

60

IFRS9

5.1.2

B3.1.3 B3.1.6

61

1.

IAS39

46

IFRS9

5.2.1

4.1.1

4.1.5

(a)

(b)

(c)

62

2013 IFRS IFRS

2.

3.

62

IFRS9

63

IAS39

47

IFRS9

4.2.1

63

2013 IFRS IFRS

1.

2.

64

1.

2.

IFRS9

65

IAS39

50

(a)

IFRS9

4.4.1

4.4.2

4.4.1

4.1.1

64

2013 IFRS IFRS

(b)

(c)

50B 50D

4.1.4

4.4.2

66 IFRS9

4.4.1

4.1.1

4.1.4

65

2013 IFRS IFRS

67

IFRS9

66

2013 IFRS IFRS

1.

2.

3.

68

IFRS9

67

2013 IFRS IFRS

69

1.

IAS39

54

IFRS9

68

2013 IFRS IFRS

2.

70 IFRS9

5.7.1

69

2013 IFRS IFRS

1.

2.

(a) 6.5.8

6.5.14

39 89 94

(b)

5.7.5

(c)

5.7.7

(d) 4.1.2A

5.7.10

70

2013 IFRS IFRS

71

IFRS9

B5.7.2

21

21

21

71

2013 IFRS IFRS

72

IFRS9

5.7.2 6.5.8 6.5.14

39 89

94

5.6.2

6.5.8 6.5.14

39 89 94

72

2013 IFRS IFRS

B5.7.2

73

IFRS9

5.5.3

5.5.4

5.5.9

5.5.3

5.5.13 5.5.16

5.5.4

5.5.9

73

2013 IFRS IFRS

74

1.

2.

3.

4.

IFRS9

A

(a)

(b)

(c)

(d)

(e)

74

2013 IFRS IFRS

5.

6.

(1)

(2)

(f)

75

2013 IFRS IFRS

7.

8.

75

IFRS9

5.5.3

5.5.5

5.5.7

5.5.8

B5.5.1

5.4.1

(b)

5.5.3

5.5.13 5.5.16

5.5.5

5.5.13 5.5.16

76

2013 IFRS IFRS

12

5.5.7

5.5.3

12

5.5.8

B5.5.1

77

2013 IFRS IFRS

5.4.1 (b)

(b)

76 IFRS9

78

2013 IFRS IFRS

79

2013 IFRS IFRS

77

IFRS7

12B

12D

12B

9

4.4.1

(a)

(b)

(c)

80

2013 IFRS IFRS

12C

9

4.4.1

(a)

(b)

12D

81

2013 IFRS IFRS

(a)

(b)

78

IFRS7

16A

9

4.1.2A

79

IFRS7

20 35H

20

82

2013 IFRS IFRS

1.

(1)

(2)

(3)

(4)

(5)

(6)

(a)

(i)

9 6.7.1

9

9

83

2013 IFRS IFRS

2.

3.

4.

(ii)- (iv)[ ]

(v)

(vi)

(vii) 9

5.7.5

(viii) 9

4.1.2A

(b)

9

84

2013 IFRS IFRS

4.1.2A

(c)

(i)

(ii)

(d) [ ]

(e)[ ]

35H

85

2013 IFRS IFRS

(a) 12

(b)

(i)

(ii)

(iii) 9

5.5.15

(c)

86

2013 IFRS IFRS

80

IAS16

41

IAS16

41

2013 IFRS

81

1.

IAS40

21

87

2013 IFRS IFRS

2.

3.

4.

(a)

(b)

(c)

(d)

82

IAS40

62

16

16

IAS40

62

2013 IFRS

88

2013 IFRS IFRS

(a)

(b)

(i)

(ii)

89

2013 IFRS IFRS

83

1.

2.

IAS41

12 30

12

30

30

IAS41

12 30

2013 IFRS

90

2013 IFRS IFRS

5

84

6

IAS38

57

6

IAS38

57

2013 IFRS

85

IAS38

72 75

87

72

75

87

IAS38

72 75

87

2013 IFRS

91

2013 IFRS IFRS

86

IFRS3

B63 (a)

IAS38

107

IFRS3 B63 (a)

38

36

IAS38 107

IFRS3

B63 (a)

IAS38

107

2013 IFRS

92

2013 IFRS IFRS

87

IAS38

104

…

IAS38

104

2013 IFRS

88

IAS17

25 26

25

26

IAS17

25 26

2013 IFRS

89 IAS17

33 34

33 IAS17

33 34

2013 IFRS

93

2013 IFRS IFRS

34

90

IAS17

40 41

40

41

IAS17

40 41

2013 IFRS

94

2013 IFRS IFRS

91

IAS17

50 51

50

51

IAS17

50 51

2013 IFRS

92 IAS20

10A

IAS20

10A

2013 IFRS

95

2013 IFRS IFRS

9

9

93

IAS21

14 42

14

29

42

IAS21

14 42

2013 IFRS

96

2013 IFRS IFRS

(a) (b)

(b)

97

2013 IFRS IFRS

2013 IFRS IFRS

1.

(105)

046-062

123 125

191 231

240 290

305 307

312 315

316 319

325

(106)

095

IFRS1 IFRS1

IFRS1 IFRS1

2. (105)

063

IAS8

22

IFRS1

21

IAS8 22

IAS8 23

19 (a) (b)

IAS8

22

IFRS1

21

2013 IFRS

98

2013 IFRS IFRS

IFRS1 21

3.

(105)

064 131

IFRS5 IFRS5 IFRS5 IFRS5

4.

(105)

065 130

291

IFRS2 IFRS2 IFRS2 IFRS2

99

2013 IFRS IFRS

5.

(105)

124

IAS34

20

(a)

(b)

1 2011

(c)

IAS34

20

2013 IFRS

100

2013 IFRS IFRS

(d)

6.

(105)

133

IAS16

31

IAS16

31

2013 IFRS

7. (105)

189

IAS24

13

IAS24

13

2013 IFRS

101

2013 IFRS IFRS

8.

(105)

192

IAS40

30

32A 34

33 55

56

IAS40

30

2013 IFRS

9.

(105)

193

IAS40

31

8 IAS40

31

2013 IFRS

102

2013 IFRS IFRS

10.

(105)

195

2013 IFRS

IFRS

86

2013 IFRS

IFRS

86

11.

(105)

197

IAS17

33 50

IAS17 33

IAS17

33 50

2013 IFRS

103

2013 IFRS IFRS

IAS17 50

12.

(105)

217 292

IAS38 IAS38

13.

(105)

239

1. A B 3

A

105

A 105

2013 IFRS

IFRS

1 2

2013 IFRS

IFRS

1 2

104

2013 IFRS IFRS

12 31

B

3

2. A C 4

A

A

C

A

C

A 105 12

31

C 4

14.

(105)

242

105

2013 IFRS IFRS

15.

(105)

293

321-323

IFRS3 IFRS3

16.

(105)

296

IAS40

79 (e)

75

56

(e)

IAS40

79 (e)

2013 IFRS

106

2013 IFRS IFRS

7

17. (105)

304

309 310

311

(106)

132

IAS19 IAS19 IAS19 IAS19

18.

(106)

190

IFRS10

B47

B22

B25

IFRS10 B47

B22 B25

IFRS10

B47

B22

B25

2013 IFRS

107

2013 IFRS IFRS

IFRS10 B22

IFRS10 B23

(a)

(i)

108

2013 IFRS IFRS

(ii)

(iii)

(iv)

(v)

(vi)

109

2013 IFRS IFRS

(vii)

(b)

110

2013 IFRS IFRS

(c)

B47 B50

111

2013 IFRS IFRS

IFRS10 B24

IFRS10 B25

B26 B28

112

2013 IFRS IFRS

19.

(106)

192

IAS16

62A

20.

(106)

193

IAS24

9

(b)

(b)

(viii)

113

2013 IFRS IFRS

21.

(106)

271

19

IFRS3

26

19

IFRS3

26

2013 IFRS

22.

(106)

272

IAS40

14A

3

3

7 14

114

2013 IFRS IFRS

3

3

23.

(106)

273

IFRS10

B85L

B85K (a)

(a)

40

(b)

28

(c) 9

IFRS10

B85L

2013 IFRS

115

2013 IFRS IFRS

24.

(106)

274

1.

IAS38

98A

98C

98A

116

2013 IFRS IFRS

2.

(a) 98C

(b)

98C

CU20

117

2013 IFRS IFRS

CU1

25. (106)

276

IFRS15

B34 B36

B37

2013 IFRS

IFRS

33

118

2013 IFRS IFRS

1.

2.

3.

119

IFRSs 5

IFRSs

1

105

1 2 3 5 8 36

20X1 12 1

$80,000,000 20X4 6

30

20X1 12 31

$200,000,000

40,000,000

IAS16「

IAS16.31-IAS16.42

20X1 12 31

20X1 1 1

$200,000,000

70,000,000

$130,000,000

20X1 12 31

$150,000,000

20

5 IFRSs IFRSs 2013 IFRS

120

IFRSs

$160,000,000

16

20X1 12 31

$ 80,000,000

20X4 6 30

$300,000,000

20X2/1/1 ─

100,000,000

─

20,000,000

─

80,000,000

20X1

20X1/12/31 10,000,000

10,000,000

20X1 $10,000,000

$200,000,000÷20 =$10,000,000

20X1/12/31

80,000,000

50,000,000

30,000,000

$150,000,000

$120,000,000 =$30,000,000

20X1/12/31 30,000,000

121

IFRSs

36

20X2/12/31 15,000,000

─

15,000,000

20X2 $15,000,000

($160,000,000+ $100,000,000

$20,000,000)÷16 =$15,000,000

20X2/12/31 ─

80,000,000

─

80,000,000

30,000,000

20X1/12/31

50,000,000

20,000,000

30,000,000

$200,000,000÷$120,000,000×$150,00

122

IFRSs

20X3/12/31 15,000,000

─

15,000,000

20X4/6/30 7,500,000

─

7,500,000

$15,000,000×6÷12 =$7,500,000

20X4/6/30 300,000,000

─

97,500,000

─

80,000,000

─

200,000,000

0,000 $200,000,000 = $50,000,000

$80,000,000÷

$120,000,000×$150,000,000

$80,000,000 =$20,000,000

20X1/12/31

30,000,000

30,000,000

20X2

1 1 12

20X2 12 31

20X2 12 31

$140,000,000

123

IFRSs

─

100,000,000

177,500,000

20X4/12/31 ─

80,000,000

─

80,000,000

20X2/12/31 12,500,000

12,500,000

20X2 $12,500,000

$150,000,000÷12 =$12,500,000

20X2/12/31 140,000,000

12,500,000

2,500,000

150,000,000

20X2 12 31

$2,500,000 $140,000,000

$150,000,000 $12,500,000

124

IFRSs

20X2/12/31

30,000,000

30,000,000

$30,000,000

20X2 12 31

20X2 12

31 20X2

20X2/12/31 12,500,000

12,500,000

20X2 $12,500,000

$150,000,000÷12 =$12,500,000

20X2/12/31 2,500,000

125

IFRSs

2,500,000

$2,500,000

$150,000,000 $120,000,000

÷12=$2,500,000

IAS 16 41

2

105

20X1 1 1

$4,000,000 $5,000,000

IFRS

2013 IFRS

IFRS 86

126

IFRSs

$2,000,000

$1,000,000 $4,000,000 $5,000,000 $2,000,000

$1,000,000