IFRS 1

GPTKB entity

Statements (18)
Predicate Object
gptkbp:instanceOf gptkb:International_Standard
gptkbp:allows Certain exemptions from full retrospective application of IFRS
gptkbp:appliesTo First-time adopters of IFRS
gptkbp:category accounting standard
gptkbp:fullName International Financial Reporting Standard 1 – First-time Adoption of International Financial Reporting Standards
https://www.w3.org/2000/01/rdf-schema#label IFRS 1
gptkbp:issuedBy gptkb:International_Accounting_Standards_Board
gptkbp:language English
gptkbp:purpose Provides guidance for entities adopting IFRS for the first time
gptkbp:relatedTo gptkb:IFRS
gptkbp:replacedBy gptkb:SIC-8_First-time_Application_of_IASs_as_the_Primary_Basis_of_Accounting
gptkbp:requires Extensive disclosures to explain transition to IFRS
Preparation of an opening IFRS statement of financial position
gptkbp:startDate 2004-01-01
gptkbp:website https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-international-financial-reporting-standards/
gptkbp:bfsParent gptkb:IFRS_1_First-time_Adoption_of_International_Financial_Reporting_Standards
gptkb:International_Financial_Reporting_Standards
gptkbp:bfsLayer 6