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ifric10 - IFRIC 10 IFRIC Interpretation 10 Interim...

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IFRIC 10 © IASCF A1045 IFRIC Interpretation 10 Interim Financial Reporting and Impairment This version includes amendments resulting from IFRSs issued up to 31 December 2009. IFRIC 10 Interim Financial Reporting and Impairment was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in July 2006. IFRIC 10 and its accompanying Basis for Conclusions have been amended by the following IFRSs: IAS 1 Presentation of Financial Statements (as revised in September 2007) * IFRS 9 Financial Instruments (issued November 2009). * effective date 1 January 2009 effective date 1 January 2013 (earlier application permitted)
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IFRIC 10 A1046 © IASCF C ONTENTS paragraphs IFRIC INTERPRETATION 10 INTERIM FINANCIAL REPORTING AND IMPAIRMENT REFERENCES BACKGROUND 1–2 ISSUE 3–7 CONSENSUS 8–9 EFFECTIVE DATE AND TRANSITION 10–11 BASIS FOR CONCLUSIONS FOR THE ACCOMPANYING DOCUMENT BELOW, SEE PART B OF THIS EDITION
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IFRIC 10 © IASCF A1047 IFRIC Interpretation 10
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