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IFRS Update - EY

Ernst & Young ifrs Core Tools April 2012 . ifrs Update of standards and interpretations in issue at 31 March 2012 . Contents Introduction 2. Section 1: New pronouncements issued as at 31 March 2012 4. Table of mandatory application 4. ifrs 1 First-time Adoption of International Financial Reporting Standards Limited Exemption from Comparative ifrs 7 Disclosures for First-time Adopters 6. ifrs 1 First-time Adoption of International Financial Reporting Standards (Amendment) Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters 6.

IFRS Update of standards and interpretations in issue at 31 March 2012 1 Contents Introduction 2 Section 1: New pronouncements issued as at 31 March 2012 4

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