曝光臺 注意防騙 網曝天貓店富美金盛家居專營店坑蒙拐騙欺詐消費者

• The amendments to IAS 27 have removed the requirement that dividends out of pre-acquisition profits should
be recognised as a reduction in the carrying amount of the investment in the investee, rather than as income. As a result, as from 1 January 2009 all dividends receivable from subsidiaries, associates and jointly controlled entities, whether out of pre-or post-acquisition profits, will be recognised in the Company’s profit or loss and the
carrying amount of the investment in the investee will not be reduced unless that carrying amount is assessed to
be impaired as a result of the investee declaring the dividend. In such cases, in addition to recognising dividend
income in profit or loss, the Company would recognise an impairment loss. In accordance with the transitional
provisions in the amendment, this new policy will be applied prospectively to any dividends receivable in the
current or future periods and previous periods have not been restated.
• During the year ended 31 December 2008, the Group early adopted IFRIC 13, Customer loyalty programmes,
which is effective for accounting periods beginning on or after 1 July 2008. The impact of the adoption of IFRIC
13 on the 2008 financial statements was disclosed in Note 3 to the Group’s financial statements for the year ended 31 December 2008. Further details of the accounting policy are set out in Note 2(v)(ii).
CHINA SOUTHERN AIRLINES COMPANY LIMITED • ANNUAL REPORT 2009 Notes to the Financial Statements 73
(Prepared in accordance with International Financial Reporting Standards)
(Expressed in Renminbi)
3 Changes in accounting policies (cont’d)
(b) Change in accounting policy for property, plant and equipment
Under IFRSs, the Company has the option to use the revaluation model or historical cost model to account for its property, plant and equipment (“PP&E”). Previously, the Company adopted the revaluation model in accordance with IAS 16. In 2009, the Company changed its IFRS accounting policy in respect of PP&E from the revaluation model to the historical cost model to increase the relevance of financial data to the users of the financial statements for the
following factors:
• The alignment of the Group’s accounting policy with industry peers – management considers that the historical
cost model will improve comparability of certain financial performance data and results of operations of the Group with other airlines. The valuation model is not commonly used by leading global airlines and the valuation data is generally not relevant to the operation of airlines except upon disposal of aircraft or assessment of impairment of aircraft.
• Increased comparability between finance and operating leased aircraft – under the old policy the depreciation cost of a finance leased aircraft was based on the revalued amount whereas operating lease payments are based
　
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本文鏈接地址：China Southern Airlines Company Limited Annual Report 2009(61)