Effective date of 2011-2013 annual improvements

When 01 Jul 2014
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Annual Improvements 2011–2013 Cycle was issued by the IASB on 12 December 2013 and is applicable to annual periods beginning on or after 1 July 2014, with earlier adoption permitted.

Related news item: IASB concludes the 2011-2013 Annual Improvements cycle

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