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First-time adoption — A guide to IFRS 1 (August 2004)

Published on: Aug 26, 2004

This guide addresses first-time adoption issues related to the stable platform IFRSs, with a focus on 2005 adopters.

The guide includes:

  • A summary of IFRS 1.
  • Specific issues related to first-time adoption.
  • Questions and responses.
  • A disclosure checklist.
  • A large number of illustrative examples.


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