Page 156 - China Mobile Limited - Annual Report 2012

China Mobile Limited
Annual Report 2012
150
Notes to the Financial Statements
(Expressed in Renminbi unless otherwise indicated)
43 Possible Impact of Amendments, New Standards and Interpretations Issued But
Not Yet Effective For The Year Ended 31 December 2012 (Continued)
Of these developments, the following relate to matters that may be relevant to the Group’s operations and financial
statements:
Effective for accounting periods
beginning on or after
Amendments to IAS/HKAS 1, Presentation of Financial Statements 1 July 2012
IFRS/HKFRS 10, Consolidated Financial Statements 1 January 2013
IFRS/HKFRS 11, Joint Arrangements 1 January 2013
IFRS/HKFRS 12, Disclosure of Interests in Other Entities 1 January 2013
IFRS/HKFRS 13, Fair Value Measurement 1 January 2013
IAS/HKAS 27, Separate Financial Statements 1 January 2013
IAS/HKAS 28, Investments in Associates and Joint Ventures 1 January 2013
Revised IAS/HKAS 19, Employee benefits 1 January 2013
Annual Improvements to IFRSs/HKFRSs 2009–2011 Cycle 1 January 2013
Amendments to IFRS/HKFRS 7, Financial instruments: Disclosures,
– Disclosures – Offsetting financial assets and financial liabilities 1 January 2013
Amendments to IAS/HKAS 32, Financial Instruments: Presentation 1 January 2014
IFRS/HKFRS 9, Financial Instruments 1 January 2015
The Group is in the process of making an assessment of what the impact of these amendments, new standards and
new interpretations are expected to be in the period of initial application. So far the Group has concluded that while the
adoption of them may result in new or amended disclosures, it is unlikely to have a significant impact on the Group’s
results of operations and financial position.