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. Short-term exemptions from IFRSs (paras. BC98-BC99)
  4. Deletion of short-term exemptions (amendments issued in December 2016)(para. BC99)
Previous Next
Version date: 26 February 2020 - onwards
    Version 1 of 1    

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

BC99 In Annual Improvements to IFRS Standards 2014–2016 Cycle, the Board deleted the short-term exemptions in paragraphs E3–E7 and the related effective date paragraphs. The Board noted that the reliefs provided in those paragraphs were no longer applicable. The reliefs provided had been available to entities only for reporting periods that had passed.

Comparing proposed amendment...
Previous Next