1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
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  1. IFRS 1: First-time Adoption of International Financial Reporting Standards
  2. IFRS 1: Basis for Conclusions
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IFRS 1: Basis for Conclusions

Comparing proposed amendment...
Introduction (paras. BC1-BC3)
Restructuring of the IFRS (paras. BC3A-BC3B)
Scope (paras. BC4-BC6E)
BC4-BC6
Repeated application of IFRS 1 (paras. BC6A-BC6E)
Basic concepts (paras. BC7-BC15)
Useful information for users (paras. BC7-BC8)
Comparability (paras. BC9-BC10)
Current version of IFRSs (paras. BC11-BC15)
Opening IFRS balance sheet (paras. BC16-BC84)
BC16
Recognition (paras. BC17-BC19)
Derecognition in accordance with previous GAAP (paras. BC20-BC23)
Measurement (paras. BC24-BC29)
Exemptions from other IFRSs (paras. BC30-BC63M)
Other possible exemptions rejected (paras. BC64-BC73)
Retrospective designation (paras. BC74-BC83A)
Estimates (para. BC84)
Presentation and disclosure (paras. BC85-BC97)
Comparative information (paras. BC85-BC89C)
Historical summaries (para. BC90)
Explanation of transition to IFRSs (paras. BC91-BC95A)
Interim financial reports (paras. BC96-BC96A)
Accounting policy changes in the year of adoption (paras. BC97)
Short-term exemptions from IFRSs (paras. BC98-BC99)
BC98
Deletion of short-term exemptions (amendments issued in December 2016)(para. BC99)
Appendix - Amendments to Basis for Conclusions on other IFRSs
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