International Financial Reporting Standards

structure of IFRSIFRS are considered as a standard set of "basic principles" which then sets therules also dictate the implementation of agency-specific implementation. International Financial Report Standards include: Regulations§ International Financial Report Standards (English: InternationalFinancial Reporting Standards (IFRS))-issued after 2001 Regulations § International Accounting Standards (English: InternationalAccounting Standards (IAS))-issued before 2001

§ Interpretation Committee interpretations derived from the International Financial Report (English: International Financial Reporting Interpretations Committee (IFRIC))-dikelularkan after 2001

§ Standing Interpretations Committee (SIC)-issued before 2001

§ Framework for the Preparation and Presentation of Financial Statements(1989) (English: Framework for the Preparation and Presentation of FinancialStatements (1989))

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In making the judgment described in paragraph 10, management shall refer to,and Consider the applicability of, the sources in descending order Following:

(a) the requirements and guidance in Standards and Interpretations dealing withsimilar and related issues; and

(b) the definitions, recognition criteria and measurement concepts for assets,liabilities, income and expenses in the Framework.''

In making a decision as described in paragraph 10, management shall refer to,and will consider the possibility of applying, the following sources in descending order according to:

a. requirements and guidance in Standards and Interpretation in dealing withsimilar and related terms, and

b. explanation, the concept of measurement and recognition criteria for assets,liabilities, revenues and expenses in the Framework.