Version date: 10 February 2017 - onwards
References
Superseded by IFRS 15: Revenue from Contracts with Customers for annual reporting periods beginning on or after 1 January 2018. Earlier application is permitted.
● Framework for the Preparation and Presentation of Financial Statements
● IFRS 1 First-time Adoption of International Financial Reporting Standards (as revised in 2008)
● IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
● IAS 16 Property, Plant and Equipment
● IAS 20 Accounting for Government Grants and Disclosure of Government Assistance