Global Standards for the world economy

Tuesday 16 July 2019

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Amendments to IFRS 1

Exposure draft Limited Exemption [Nov 2009]


 Exposure draft and comment letters


 

On 26 November 2009 the International Accounting Standards Board (IASB) published for public comment an exposure draft on Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Proposed amendment to IFRS 1).

The proposed amendment to IFRS 1 would provide first-time adopters with the same relief available to those already applying IFRSs when they first apply Improving Disclosures about Financial Instruments (Amendments to IFRS 7 Financial Instruments: Disclosures) issued in March 2009.

Comment letters: The exposure draft was open for comment until 29 December 2009, the comment period is now closed.

View the comment letters.

Access the due process documents

Due process documents
Exposure Draft: Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Proposed amendment to IFRS 1)  [English] [PDF]
Exposé-sondage: Exemption limitée de l’obligation de fournirdes informations comparatives selon IFRS 7pour les nouveaux adoptants (Projet de modification d’IFRS 1)[French] [PDF]