Deadline reminder – ED on IFRS 1

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26 Dec 2009

We remind you that comments are due on 29 December 2009 on Exposure Draft (ED): Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (proposed amendment to IFRS 1).

The ED was issued on 26 November 2009. The ED proposes to amend IFRS 1 First-time Adoption of IFRSs to state that an entity need not provide the comparative prior-period information required by the March 2009 amendments to IFRS 7 Improving Disclosures about Financial Instruments for first-time adopters adopting before 1 January 2010.


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