AEG 21604 G Manual de usuario descargar pdf (Pagina 313)

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F-72

Information about assumptions and estimation uncertainties that have a significant risk of resulting in a material

adjustment within the next financial year are included in the following notes:

Note 8 - measurement of intangibles as part of business combination

Note 15 - impairment test procedures on goodwill

Note 16 - utilisation of tax losses

Note 24 - measurement of defined benefit obligations

Note 25, 29, 30 - provisions, off-balance sheet commitments and contingencies

e) Changes in accounting policies

In the absence of explicit transition requirements for new accounting pronouncements, the Group accounts for

any change in accounting principle retrospectively. Starting as of January 1, 2009, the Group has changed its

accounting policies in determination and presentation of operating segments and presentation of financial state-

ments.

Determination and presentation of operating segments

In 2009 and following the acquisition of AEG Power Solutions, the Group adopted IFRS 8 – Operating Seg-

ments, under which the Group determines and presents operating segments based on the information that inter-

nally is provided to the CEO, who is the Group's Chief Operating Decision Maker ("CODM"). This is a change

in accounting policy as previously no operating segments were determined.

Comparative segment information has been represented in conformity with the transitional requirements of such

standard. Since the change in accounting policy only impacts presentation and disclosure aspects, there is no

impact on earnings per share.

Presentation of financial statements

The Group applies revised IAS 1 Presentation of Financial Statements (2007), which became effective as of 1

January 2009. As a result, the Group presents in the consolidated statement of changes in equity all owner

changes in equity, whereas all non-owner changes in equity are presented in the consolidated statement of com-

prehensive income.

Comparative information has been represented so that it also is in conformity with the revised standard. Since

the change in accounting policy only impacts presentation aspects; there is no impact on earnings per share.

The amendment to IFRS 7 Financial instruments – Disclosures, requires enhanced disclosures about fair value

measurement and liquidity risk. In particular, the amendment requires disclosure of a fair value hierarchy. This

amendment resulted in additional disclosures in the financial statements.

f) Reclassifications

Certain items previously reported under specific financial statement captions have been reclassified to conform

to the current year presentation.

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AEG 21604 G Manual de usuario Pagina 313

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AEG 21604 G Manual de usuario Pagina 313

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