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First-time Adoption of International Financial Reporting Standards
This version includes amendments resulting from IFRSs issued up to 17 January 2008. 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 have been 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

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91 p tailieu_pdu 17/01/2012 98 1

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