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References |
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Background (para. 1) |
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Scope (para. 2) |
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Issue (para. 3) |
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Consensus (paras. 4-8) |
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Effective date (paras. 9-9C) |
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Transition (para. 10) |
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Appendix Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards |
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IFRIC 1: Illustrative Examples |
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IFRIC 1: Basis for Conclusions |
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Introduction (para. BC1) |
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Background (paras. BC2-BC5) |
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Scope (para. BC6) |
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Basis for Consensus (paras. BC7-BC11) |
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IAS 8 and a change in accounting estimate (paras. BC12-BC13) |
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IAS 16 and changes in accounting estimates for property, plant and equipment (paras. BC14-BC18) |
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Comparison with US GAAP (paras. BC19-BC20) |
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The interaction of the Interpretation and initial recognition under IAS 16 (paras. BC21-BC23) |
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The interaction of the Interpretation and the choice of measurement model under IAS 16 (paras. BC24-BC25) |
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The unwinding of the discount (paras. BC26-BC27) |
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Disclosures (paras. BC28-BC29) |
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Transition (paras. BC30-BC33) |
