Search results
IFRS 1 First-time Adoption of IFRS
1) Date of transition2) Which IFRS Standards should be adopted3) Reporting gains and losses4) Explanations and disclosures5) Exemptions6) Implications of ado...
Welcome to our FREE IFRS Full Course series with CA CPA Vinod Agarwal! 📘 In this Lecture, we dive into the IAS 1 - Presentation of Financial Statements, a f...
31 lip 2002 · IFRS 1 First-time Adoption of International Financial Reporting Standards sets out the procedures that an entity must follow when it adopts IFRSs for the first time as the basis for preparing its general purpose financial statements.
Upon completion of this module you will be able to define the underlying principle of IFRS 1, classify whether financial statements qualify for first IFRS financial statements or not, distinguish different dates while presenting first IFRS financial statements, identify mandatory exceptions from full retrospective application, identify optional ...
This Deloitte e-learning module provides training in the background, scope and principles under IFRS 1 'First-time Adoption of International Financial Reporting Standards', and the application of this Standard.
1 cze 2009 · IFRS 1 has great practical significance for sectors and countries that are expected to adopt the standards in the near future. It applies to an entity that presents its first IFRS financial statements and sets out ground rules an entity needs to follow when it adopts the standards for the first time.
