Version date: 10 February 2017 - onwards
Appendix: Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards (as revised in 2008)
Superseded by IFRS 15: Revenue from Contracts with Customers for annual reporting periods beginning on or after 1 January 2018. Earlier application is permitted.
The amendment contained in this appendix when this Interpretation was issued in 2009 has been incorporated into the text of IFRS 1 as issued on or after 29 January 2009.