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Friday 25 July 2014

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IFRS Interpretations Committee

Amendments to IFRS 1


 

Milestones of the current project

 

About the project

IFRS 1 First-time Adoption of International Financial Reporting Standards sets the requirements for entities that apply IFRSs for the first time.

Any standard or amendment that the IASB issues is assessed in light of the impact this standard has on first time adopters. The IASB assesses whether special requirements need to be incorporated into IFRS 1 to ensure that first time adopters have appropriate guidance. As a result, amendments to IFRS 1 are likely to happen from time to time.

Click here for completed IFRS 1 amendments

 
 

Last IASB meeting update

27 January 2012

The IASB deliberated on the comments received on the exposure draft Government Loans (Proposed amendments to IFRS 1) published in October 2011.

Read the full meeting update and all previous updates and observer notes for this project.

Click here to listen to the IASB meeting audio playback.

 

Next discussion by the IASB

The IASB is not currently considering any further amendments to IFRS 1.

 

 Page last updated: 13 March 2012

Project contacts

Michael Stewart
Director of Implementation Activities
email: mstewart@ifrs.org

 

Denise Durant
Technical Manager
email: ddurant@ifrs.org