ED 1 on First-Time Application of IFRS can be downloaded
12 Aug 2002
The IASB exposure draft ED 1, First-time Application of International Financial Reporting Standards, is now available for downloading without charge.
Comments are requested by 31 October 2002. Click for:
- Link to Download Site. Please note that ED 1 is published in three separate PDF documents: Requirements (131k), Basis for Conclusions (151k), and Implementation Guidance (96k).
- Background Information on the project.
- IASB Press Release (PDF 37k).