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period of the Group and the Company. Of these, the following developments are relevant to the Group’s financial statements:
• IFRS 8, Operating segments
• IAS 1 (revised 2007), Presentation of financial statements
• Amendments to IFRS 7, Financial instruments: Disclosures – improving disclosures about financial instruments
• Improvements to IFRSs (2008)
• IAS 23, Borrowing costs
• IAS 27, Consolidated and separate financial statements – cost of an investment in a subsidiary, jointly controlled entity or associate
• IFRIC 13, Customer loyalty programmes
CHINA SOUTHERN AIRLINES COMPANY LIMITED • ANNUAL REPORT 2009
72 Notes to the Financial Statements
(Prepared in accordance with International Financial Reporting Standards)
(Expressed in Renminbi)
3 Changes in accounting policies (cont’d)
(a) Standards, amendment and interpretations effective in 2009 (cont’d)
The amendments to Improvements to IFRSs (2008) and IAS 23 have had no material impact on the Group’s financial
statements as the amendments and interpretations were consistent with policies already adopted by the Group. The
impact of the remainder of these developments is as follows:
• IFRS 8 requires segment disclosure to be based on the way that the Group’s chief operating decision maker
regards and manages the Group, with the amounts reported for each reportable segment being the measures reported to the Group’s chief operating decision maker for the purposes of assessing segment performance and making decisions about operating matters. This contrasts with the presentation of segment information in prior years which was based on a disaggregation of the Group’s financial statements into segments based on related services and on geographical areas. The adoption of IFRS 8 has resulted in the presentation of segment information in a manner that is more consistent with internal reporting provided to the Group’s chief operating
decision maker. Corresponding amounts have been provided on a basis consistent with the revised segment information.
• As a result of the adoption of IAS 1 (revised 2007), details of changes in equity during the year arising from
transactions with equity shareholders in their capacity as such have been presented separately from all other income and expenses in a revised consolidated statement of changes in equity. All other items of income and expense are presented in the consolidated income statement, if they are recognised as part of profit or loss for the year, or otherwise in a new primary statement, the consolidated statement of comprehensive income. Corresponding amounts have been restated to conform to the new presentation. This change in presentation has no effect on reported profit or loss, total income and expense or net assets for any period presented.
• As a result of the adoption of the amendments to IFRS 7, the financial statements include expanded disclosures in Note 51(f) about the fair value measurement of the Group’s financial instruments, categorising these fair value measurements into a three-level fair value hierarchy according to the extent to which they are based on observable market data. The Group has taken advantage of the transitional provisions set out in the amendments to IFRS 7, under which comparative information for the newly required disclosures about the fair value measurements of financial instruments has not been provided.
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China Southern Airlines Company Limited Annual Report 2009(60)
