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. Presentation and disclosure (paras. BC85-BC97)
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Presentation and disclosure (paras. BC85-BC97)

Comparing proposed amendment...
Comparative information (paras. BC85-BC89C)
Historical summaries (para. BC90)
Explanation of transition to IFRSs (paras. BC91-BC95A)
Interim financial reports (paras. BC96-BC96A)
Accounting policy changes in the year of adoption (paras. BC97)
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