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IASB issues limited exemption amendment to IFRS 1
Last Update - 01/02/2010
The International Accounting Standards Board (IASB) issued a minor amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards.
The amendment relieves first-time adopters of IFRSs from providing the additional disclosures introduced in March 2009 by Improving Disclosures about Financial Instruments (Amendments to IFRS 7). It thereby ensures that first-time adopters benefit from the same transition provisions that Amendments to IFRS 7 provides to current IFRS preparers.
Please click here for the IASB press release.
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