This appendix is an integral part of the IFRS Accounting Standard.
Effective date
C1 An entity shall apply this Standard for annual reporting periods beginning on or after 1 January 2027. Earlier application is permitted. If an entity applies this Standard for an earlier period, it shall disclose that fact in the notes.
Transition
C2 An entity shall apply this Standard retrospectively applying IAS 8. However, an entity is not required to present the quantitative information specified in paragraph 28(f) of IAS 8. An entity applying IFRS 19 Subsidiaries without Public Accountability: Disclosures is not required to present the quantitative information required by paragraph 178(f) of IFRS 19.
C3 In its annual financial statements an entity shall disclose, for the comparative period immediately preceding the period in which this Standard is first applied, a reconciliation for each line item in the statement of profit or loss between:
(a) the restated amounts presented applying this Standard
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