The IASB has released a restructured version of IFRS 1 - First-time Adoption of International Financial Reporting Standards.
The IASB has released a restructured version of IFRS 1 - First-time Adoption of International Financial Reporting Standards.
The new version is effective for entities applying IFRSs for the first time for annual periods beginning on or after 1 January 2009. Earlier application is permitted.