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Final stage

In December 2016, the International Accounting Standards Board issued Annual Improvements to IFRS Standards 2014-2016 Cycle which has amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards.

These amendments delete short-term exemptions that were no longer applicable because the reporting periods for which the reliefs were available had passed.

The amendments are effective from annual periods beginning on or after 1 January 2018.

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