IFRS 1 - First-time Adoption of International Financial Reporting Standards

Topic area:
Status: 01.06.2003 |
Archiviert
Key words:
IFRS
Initiative
Official name
IFRS 1 First-time Adoption of International Financial Reporting Standards
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
01.06.2003
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Amendment to Regulation (EU) 2023/1803 regarding IAS 21- exchangeability (binding, Amendment, EU)
Level 2
–
Level 3 / Other
Amendments to IAS 1 - Improvements in financial reporting with regard to the notes (non-binding, Amendment, INT)
Endorsement of annual improvements to IFRS Accounting Standards - Volume 11 (binding, EU)

Source: IASB, IFRS 1 First-time Adoption of International Financial Reporting Standards, 2003