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)
  4. BC98
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Version date: 26 February 2020 - onwards
    Version 1 of 1    

BC98

C98 [Deleted] [Annual Improvements to IFRS Standards 2014–2016 Cycle, issued in December 2016, deleted some short-term exemptions for first-time adopters (see paragraph BC99), and as a consequence deleted paragraph BC98.]

Comparing proposed amendment...
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