The amendments to IFRS 7 apply for annual periods beginning on or after 1 January 2009. However, an entity will not be required to provide comparative disclosures in the first year of application.

• IFRS 7修订案将在会计年度始于2009年1月1日及其后的期间开始生效。但是，企业无需在修订案生效当年就提供对比性披露。