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YIKON

Notes to the Financial Statements (cont’d)

CORPORATION BHD

(527272-V)

  • 2.

    SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont’d)

    • 2.2

      New and Revised FRSs, Amendments/Improvements to FRSs and IC Interpretations (“IC Int”) (cont’d)

      • (b)

        New and Revised FRSs, Amendments/Improvements to FRSs and IC Int that are issued, not

yet effective and have not been adopted early

The Group and the Company have not adopted the following new and revised FRSs, amendments/improvements to FRSs and IC Int that have been issued as at the date of authorisation of these financial statements but are not yet effective for the Group and the Company:

FRS 4 FRS 7 FRS 8

Insurance Contracts Financial Instruments : Disclosures Operating Segments

FRS 139

Financial Instruments : Recognition and Measurement

New FRSs

Effective for financial periods beginning on or after

1 January 2010 1 January 2010 1 July 2009 1 January 2010

Revised FRSs

FRS 1 FRS 3 FRS 101 FRS 123 FRS 127

First Time Adoption of Financial Reporting Standards Business Combinations Presentation of Financial Statements Borrowing costs Consolidated and Separate Financial Statements : Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate

1 July 2010 1 July 2010 1 January 2010 1 January 2010

1 July 2010

Amendments/Improvements to FRSs

FRS 1

First Time Adoption of Financial Reporting Standards

FRS 2

Share-based Payment – Vesting Conditions and Cancellations

FRS 5

Non-current Assets Held for Sale and Discontinued Operations

FRS 7

Financial Instruments: Disclosure

FRS 8 FRS 107 FRS 108 FRS 110 FRS 116 FRS 117 FRS 118 FRS 119 FRS 120

Operating Segments Statement of Cash Flows Accounting Policies, Changes in Accounting Estimates and Errors Events After the Reporting Period Property, Plant and Equipment Leases Revenue Employee Benefits Accounting for Government Grants and Disclosure of Government Assistance Borrowing Costs Consolidated and Separate Financial Statements :

FRS 123 FRS 127

FRS 128 FRS 129 FRS 131 FRS 132

Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate Investment in Associates Financial Reporting in Hyperinflationary Economies Interests in Joint Venture Financial Instruments: Presentation

FRS 134 FRS 136 FRS 138

Interim Financial Reporting Impairment of Assets Intangible Assets

FRS 139 FRS 140

Financial Instruments : Recognition and Measurement Investment Property

1 January 2010 & 1 January 2011 1 January & 1 July 2010 1 January & 1 July 2010 1 January 2010 & 1 January 2011 1 January 2010 1 January 2010 1 January 2010 1 January 2010 1 January 2010 1 January 2010 1 January 2010 1 January 2010

1 January 2010 1 January 2010

1 January 2010 1 January 2010 1 January 2010 1 January 2010 1 January & 1 March 2010 1 January 2010 1 January 2010 1 January & 1 July 2010 1 January 2010 1 January 2010

Annual Report 2009

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