1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
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  1. IFRS 1: First-time Adoption of International Financial Reporting Standards
  2. IFRS 1: Basis for Conclusions
  3. Basic concepts (paras. BC7-BC15)
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Basic concepts (paras. BC7-BC15)

Comparing proposed amendment...
Useful information for users (paras. BC7-BC8)
Comparability (paras. BC9-BC10)
Current version of IFRSs (paras. BC11-BC15)
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