IFRS 1 First-time Adoption of International Financial Reporting Standards
- Completed
- Published in the Official Journal
- Rasmus Sommer
Description
IFRS 1 includes guidance for the first-time adoption of International Financial Reporting Standards.
EFRAG provided its endorsement advice on IFRS 1 on IFRS 1 on 25 July 2003.
IFRS 1 was endorsed in April 2004.
Documents
Related projects
- IFRS 1 - First Time Adoption of IFRSs: Restructured Version
- IFRS 1 Amendment: Government Loans
- IFRS 1 Amendment: Severe Hyperinflation
- IFRS 1 Amendments: Additional Exemptions for First-Time Adopters
- IFRS 1 and IAS 27 Amendments - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate