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. Short-term exemptions from IFRSs (paras. BC98-BC99)
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Short-term exemptions from IFRSs (paras. BC98-BC99)

Comparing proposed amendment...
BC98
Deletion of short-term exemptions (amendments issued in December 2016)(para. BC99)
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