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. The IFRS grants limited exemptions from the general requirement to comply with each IFRS effective at the end of its first IFRS reporting period. financial statements comply with International Financial Reporting Standards (IFRS) as issued at 30 April 2015 and that apply to financial years commencing on or after 1 January 2015.
Comprehensive set of worked examples di Antonio Marra, Angela Pettinicchio, Massimiliano Semprini in offerta a prezzi imbattibili su Mondadori Store. International financial reporting standards. Comprehensive set of worked examples, Libro di Antonio Marra, Angela Pettinicchio.