Read or Download International Financial Reporting Standards IFRS 2010: Official Pronouncements Issued at 1 January 2010 - Includes IFRSs with an Effective Date After 1 January 2010 But Not the IFRSs They Will Replace - PART A PDF
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Extra info for International Financial Reporting Standards IFRS 2010: Official Pronouncements Issued at 1 January 2010 - Includes IFRSs with an Effective Date After 1 January 2010 But Not the IFRSs They Will Replace - PART A
The first-time adopter shall account for the resulting change as follows: (i) the first-time adopter may have classified a past business combination as an acquisition and recognised as an intangible asset an item that does not qualify for recognition as an asset in accordance with IAS 38 Intangible Assets. It shall reclassify that item (and, if any, the related deferred tax and non-controlling interests) as part of goodwill (unless it deducted goodwill directly from equity in accordance with previous GAAP, see (g)(i) and (i) below).
They comprise: (a) International Financial Reporting Standards; (b) International Accounting Standards; and (c) Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC). opening IFRS statement of financial position An entity’s statement of financial position at the date of transition to IFRSs. previous GAAP The basis of accounting that a first-time adopter used immediately before adopting IFRSs. © IASCF A35 IFRS 1 Appendix B Exceptions to the retrospective application of other IFRSs This appendix is an integral part of the IFRS.
This replaced IFRIC 8 and IFRIC 11.