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IFRIC 1: Changes in Existing Decommissioning, Restoration and Similar LiabilitiesReferencesBackground (para. 1)Scope (para. 2)Issue (para. 3)Consensus (paras. 4-8)Effective date (paras. 9-9C)Transition (para. 10)Appendix Amendments to IFRS 1 First-time Adoption of International Financial Reporting StandardsIFRIC 1: Illustrative ExamplesIFRIC 1: Basis for ConclusionsIntroduction (para. BC1)Background (paras. BC2-BC5)Scope (para. BC6)Basis for Consensus (paras. BC7-BC11)IAS 8 and a change in accounting estimate (paras. BC12-BC13)IAS 16 and changes in accounting estimates for property, plant and equipment (paras. BC14-BC18)Comparison with US GAAP (paras. BC19-BC20)The interaction of the Interpretation and initial recognition under IAS 16 (paras. BC21-BC23)The interaction of the Interpretation and the choice of measurement model under IAS 16 (paras. BC24-BC25)The unwinding of the discount (paras. BC26-BC27)Disclosures (paras. BC28-BC29)Transition (paras. BC30-BC33)
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Version date: 10 February 2017 - onwards

IFRIC 1: Illustrative Examples

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