Scope (paragraphs 3-5) (paras. BC6-BC11)
The entities to which the IFRS applies (paras. BC6-BC8) | |
Exemptions considered by the Board (paras. BC9-BC11) |
The entities to which the IFRS applies (paras. BC6-BC8) | |
Exemptions considered by the Board (paras. BC9-BC11) |