Subsidiary as a First-time Adopter (IFRS 1)
Initiative
Official name
Subsidiary as a First-time Adopter (IFRS 1)
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
Doc. code
Summary
Status
Status
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Current version
Final version
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
–
Level 2
–
Level 3 / Other
–
Source: IASB, Subsidiary as a First-time Adopter (IFRS 1), 2017