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ifrs1 - IFRS 1 International Financial Reporting Standard 1...

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IFRS 1 © IASCF A21 International Financial Reporting Standard 1 First-time Adoption of International Financial Reporting Standards This version was issued in November 2008. Its effective date is 1 July 2009. It includes amendments made by IFRSs issued up to 31 December 2009. IFRS 1 First-time Adoption of International Financial Reporting Standards was issued by the International Accounting Standards Board in June 2003. It replaced SIC-8 First-time Application of IASs as the Primary Basis of Accounting (issued by the Standing Interpretations Committee in July 1998). IFRS 1 and its accompanying documents were amended by the following IFRSs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) IAS 16 Property, Plant and Equipment (as revised in December 2003) IAS 17 Leases (as revised in December 2003) IAS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003) IAS 39 Financial Instruments: Recognition and Measurement (as revised in December 2003) IFRS 2 Share-based Payment (issued February 2004) IFRS 3 Business Combinations (issued March 2004) IFRS 4 Insurance Contracts (issued March 2004) IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004) IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities (issued May 2004) IFRIC 4 Determining whether an Arrangement contains a Lease (issued December 2004) IFRS 6 Exploration for and Evaluation of Mineral Resources (issued December 2004) Actuarial Gains and Losses, Group Plans and Disclosures (Amendment to IAS 19) (issued December 2004) Amendments to IAS 39: Transition and Initial Recognition of Financial Assets and Financial Liabilities (issued December 2004) The Fair Value Option (issued June 2005) Amendments to IFRS 1 and IFRS 6 (issued June 2005) IFRS 7 Financial Instruments: Disclosures (issued August 2005) IFRS 8 Operating Segments (issued November 2006)
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IFRS 1 A22 © IASCF IFRIC 12 Service Concession Arrangements (issued November 2006) IAS 23 Borrowing Costs (as revised in March 2007) * IAS 1 Presentation of Financial Statements (as revised in September 2007) * IFRS 3 Business Combinations (as revised in January 2008) IAS 27 Consolidated and Separate Financial Statements (as amended in January 2008) Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (Amendments to IFRS 1 and IAS 27) (issued May 2008) * Improvements to IFRSs (issued May 2008). In November 2008 the IASB issued a revised IFRS 1. In December 2008 the IASB deferred the effective date of the revised version from 1 January 2009 to 1 July 2009. IFRS 1, as revised in November 2008, has been amended by the following documents: IFRIC 18 Transfers of Assets from Customers (issued January 2009) Additional Exemptions for First-time Adopters (Amendments to IFRS 1) (issued July 2009) § IFRS 9 Financial Instruments (issued November 2009) ø IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments (issued November 2009).
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