Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
3
|
| gptkbp:bfsParent |
gptkb:standard
|
| gptkbp:amended_by |
IFRS 2011
|
| gptkbp:applies_to |
entities adopting IFRS for the first time
|
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:effective_date |
1 January 2004
|
| gptkbp:full_name |
gptkb:International_Financial_Reporting_Standard_1
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 1
|
| gptkbp:includes_provisions_for |
certain disclosures for first-time adopters
|
| gptkbp:purpose |
to provide guidance on first-time adoption of IFRS
|
| gptkbp:related_to |
financial reporting standards
|
| gptkbp:requires |
full retrospective application of IFRS
|