4.0 - Imperial
4.0 - Imperial
4.0 - Imperial
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IAS 18 – Revenue<br />
There are consequential amendments to this statement resulting from IAS 1 amendments. IAS 27 (Consolidated and separate<br />
financial statements) amendments relating to changes in ownership interests in subsidiaries and other businesses and IFRIC 15<br />
(agreements for the construction of real estate) amendments relating to the recognition of revenue and the related expenses by real<br />
estate developers. In addition there have been consequential changes resulting from the annual improvement project.<br />
Financial Statements<br />
The amendment should have no significant impact on the group’s results, and first becomes applicable for the financial year ending<br />
30 June 2010.<br />
IAS 19 – Employee benefits<br />
There are consequential amendments to this statement resulting from IAS 1 amendments and IFRS 8 (Operating segments)<br />
amendments. In addition there have been consequential changes resulting from the annual improvement project.<br />
The amendment should have no significant impact on the group’s results, and first becomes applicable for the financial year ending<br />
30 June 2010.<br />
IAS 21 – The effects of changes in foreign exchange rates<br />
There are consequential amendments to this statement resulting from IAS 1 amendments and IAS 27 (Consolidated and separate<br />
financial statements) amendments relating to changes in ownership interests in subsidiaries and other businesses.<br />
The amendment should have no significant impact on the group’s results, and first becomes applicable for the financial year ending<br />
30 June 2010.<br />
IAS 23 – Borrowing costs<br />
There are consequential amendments to this statement resulting from the annual improvement project.<br />
The amendment should have no significant impact on the group’s results, and first becomes applicable for the financial year ending<br />
30 June 2010.<br />
IAS 24 – Related party disclosures<br />
There are consequential amendments to this statement resulting from IAS 1 amendments.<br />
The amendment should have no significant impact on the group’s results, and first becomes applicable for the financial year ending<br />
30 June 2010.<br />
IAS 27 – Consolidated and separate financial statements<br />
There are consequential amendments to this statement resulting from IAS 1 amendments, amendments to IFRS 3 (Business<br />
combinations) and IFRS 8 (Operating segments) amendment. In addition there have been consequential changes resulting from the<br />
annual improvement project.<br />
The amendment should have an impact on the group’s results, but only applies to business combinations concluded on or after<br />
1 January 2009, and the statement first becomes applicable for the financial year ending 30 June 2010.<br />
IAS 28 – Investments in associates<br />
There are consequential amendments to this statement resulting from IAS 1 amendments, amendments to IFRS 3 (Business<br />
combinations) and IAS 27 (Consolidated and separate financial statements) amendments relating to changes in ownership interests in<br />
subsidiaries and other businesses. In addition there have been consequential changes resulting from the annual improvement project.<br />
The amendment should have an impact on the group’s results, but only applies to business combinations concluded on or after<br />
1 January 2009, and the statement first becomes applicable for the financial year ending 30 June 2010.<br />
<strong>Imperial</strong> holdings limited Annual Report 2009 79
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