Page 130 - Mono Technology Public Company Limited : Annual Report 2013

Accounting Treatment Guidance for Transfers of Financial Assets

These accounting standards, financial reporting standard, accounting standard interpretations and

accounting treatment guidance do not have any significant impact on the financial statements.

(b) Accounting standards that will become effective in the future

Effective date
Accounting Standards:

TAS 1 (revised 2012) Presentation of Financial Statements 1 January 2014
TAS 7 (revised 2012) Statement of Cash Flows 1 January 2014

TAS 12 (revised 2012) Income Taxes 1 January 2014

TAS 17 (revised 2012) Leases 1 January 2014
TAS 18 (revised 2012) Revenue 1 January 2014

TAS 19 (revised 2012) Employee Benefits 1 January 2014
TAS 21 (revised 2012) The Effects of Changes in Foreign Exchange 1 January 2014

Rates

TAS 24 (revised 2012) Related Party Disclosures 1 January 2014
TAS 28 (revised 2012) Investments in Associates 1 January 2014

TAS 31 (revised 2012) Interests in Joint Ventures 1 January 2014
TAS 34 (revised 2012) Interim Financial Reporting 1 January 2014

TAS 36 (revised 2012) Impairment of Assets 1 January 2014

TAS 38 (revised 2012) Intangible Assets 1 January 2014

Financial Reporting Standards:
TFRS 2 (revised 2012) Share-based Payment 1 January 2014
TFRS 3 (revised 2012) Business Combinations 1 January 2014

TFRS 4 Insurance Contracts 1 January 2016

TFRS 5 (revised 2012) Non-current Assets Held for Sale and 1 January 2014
Discontinued Operations

TFRS 8 (revised 2012) Operating Segments 1 January 2014

Accounting Standard Interpretations:
TSIC 15 Operating Leases - Incentives 1 January 2014
TSIC 27 Evaluating the Substance of Transactions 1 January 2014

Involving the Legal Form of a Lease
TSIC 29 Service Concession Arrangements: Disclosures 1 January 2014

TSIC 32 Intangible Assets - Web Site Costs 1 January 2014

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