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Version date: 10 February 2017 - onwards
    Version 1 of 1    

Chapter 1 Objective (para. 1.1)

1.1 The objective of this Standard is to establish principles for the financial reporting of financial assets and financial liabilities that will present relevant and useful information to users of financial statements for their assessment of the amounts, timing and uncertainty of an entity's future cash flows.

Comparing proposed amendment...