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Newsletter on amendments to IFRS 1 related to severe hyperinflation

  • IFRS In Focus Image

10 Jan 2011

Deloitte's IFRS Global Office has published an IFRS in Focus Newsletter – IASB issues amendments to IFRS 1 on first-time adoption of IFRSs after period of severe hyperinflation.

The amendments provide guidance for entities emerging from severe hyperinflation that are either resuming the presentation of IFRS-compliant financial statements or presenting IFRS-compliant financial statements for the first time.

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