AU OPTRONICS CORP | CIK:0001172494 | 3

  • Filed: 3/29/2018
  • Entity registrant name: AU OPTRONICS CORP (CIK: 0001172494)
  • Generator: DataTracks
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1172494/000095010318003972/0000950103-18-003972-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1172494/000095010318003972/auo-20171231.xml
  • XBRL Cloud Viewer: Click to open XBRL Cloud Viewer
  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001172494
  • Open this page in separate window: Click

    • ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory
    (b)
    Basis of preparation
     
    (1)
    Basis of measurement
     
    The consolidated financial statements have been prepared on the historical cost basis except for the following material items in the consolidated statements of financial position:
     
    (i)
    Financial instruments measured at fair value through profit or loss (including derivative financial instruments) (note 7);
     
    (ii)
    Hedging derivative financial instruments measured at fair value (note 7);
     
    (iii)
    Available-for-sale financial assets measured at fair value (note 8); and
     
    (iv)
    Defined benefit asset (liability) is recognized as the fair value of the plan assets less the present value of the defined benefit obligation (note 24).
     
    (2)
    Functional and presentation currency
     
    The functional currency of each individual consolidated entity is determined based on the primary economic environment in which the entity operates. The Company’s consolidated financial statements are presented in New Taiwan Dollar (“NTD”), which is also AUO’s functional currency.
     
    All financial information presented in NTD has been rounded to the nearest thousand, unless otherwise noted.