First-time adoption
Title | Description |
---|---|
First-time adoption of International Financial Reporting Standards | Completed 2003. IFRS 1 'First-time Adoption of International Financial Reporting Standards' was issued on 19 June 2003. |
IFRS 1 — Additional exemptions for first-time adopters | Completed 2009. The IASB issued 'Additional Exemptions for First-time Adopters (Amendments to IFRS 1)' on 23 July 2009. |
IFRS 1 — Exemption from comparative IFRS 7 disclosures | Completed 2010. The IASB issued 'Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Amendment to IFRS 1)' on 28 January 2010. |
IFRS 1 — Government loans | Completed in 2012. The IASB issued 'Government Loans (Amendments to IFRS 1)' on 13 March 2012. |
IFRS 1 — Replacement of 'fixed dates' | Completed 2010. The IASB issued 'Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters' on 20 December 2010. |
IFRS 1 — Severe hyperinflation | Completed 2010. The IASB issued 'Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters' on 20 December 2010. |