1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 1: First-time Adoption of International Financial Reporting Standards
  2. IFRS 1: Basis for Conclusions
  3. Opening IFRS balance sheet (paras. BC16-BC84)
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Opening IFRS balance sheet (paras. BC16-BC84)

Comparing proposed amendment...
BC16
Recognition (paras. BC17-BC19)
Derecognition in accordance with previous GAAP (paras. BC20-BC23)
Measurement (paras. BC24-BC29)
Exemptions from other IFRSs (paras. BC30-BC63M)
Other possible exemptions rejected (paras. BC64-BC73)
Retrospective designation (paras. BC74-BC83A)
Estimates (para. BC84)
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