International Financial Reporting Standard 1
GPTKB entity
Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
4
|
| gptkbp:bfsParent |
gptkb:IFRS_1
|
| gptkbp:allows |
certain exemptions for first-time adopters
|
| gptkbp:applies_to |
entities adopting IFRS for the first time
|
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:effective_date |
1 January 2004
|
| https://www.w3.org/2000/01/rdf-schema#label |
International Financial Reporting Standard 1
|
| gptkbp:part_of |
gptkb:IFRS_Foundation
|
| gptkbp:purpose |
to provide guidance on the first-time adoption of IFRS
|
| gptkbp:related_to |
financial statements
|
| gptkbp:replaced_by |
International Accounting Standard 1
|
| gptkbp:requires |
full retrospective application of IFRS
|