1. International Accounting Standards
  2. IFRS Foundation & IASB
  3. IFRIC Interpretations
  4. 2017
Date-stamp loading
  1. IFRIC 18: Transfers of Assets from Customers
  2. Appendix: Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards (as revised in 2008)
Previous Next
Version date: 10 February 2017 - onwards
    Version 1 of 1    

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Superseded by IFRS 15: Revenue from Contracts with Customers for annual reporting periods beginning on or after 1 January 2018.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.

Comparing proposed amendment...
Previous Next