Click for more informationĮffective for annual periods beginning on or after 1 January 2013Īmended by Annual Improvements 2009-2011 Cycle (repeat application, borrowing costs). Click for more informationĮffective for annual periods beginning onĪmended by Government Loans (Amendments to IFRS 1). Click for more informationĮffective for or annual periods beginning on or after 1 July 2010Īmended by Improvements to IFRSs (accounting policies changes, revaluation basis as deemed cost, rate regulation)Įffective for annual periods beginning on or after 1 July 2011Īmended by Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters (Amendment to IFRS 1).
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Click for more information.Įffective for annual periods beginning on or after 1 January 2010Īmended by Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Amendment to IFRS 1). IFRS 1 First-time Adoption of IFRSs issuedĮffective for the first IFRS financial statements for a period beginning on or after 1 January 2004Īmended by Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IFRS 6 Exploration for and Evaluation of Mineral Resources ( more information)Ī minor amendment to clarify that the exemption in relation to IFRS 6 applies to the recognition and measurement requirements of IFRS 6, as well as the disclosure requirements.Īmended by Amendments to IFRS 1 and IAS 27 - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or AssociateĮffective for annual periods beginning on or after 1 January 2009Įffective if an entity's first IFRS financial statements are for a period beginning on or after 1 July 2009Īmended by Additional Exemptions for First-time Adopters (Amendments to IFRS 1) (oil and gas assets, leases). Exposure Draft ED 1 First-time Application of IFRSs published