Transcription of IFRS Update - EY
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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 1 Government Loans Amendments to ifrs 1 7. ifrs 7 Financial Instruments: Disclosures (Amendment) 7. ifrs 7 Disclosures Offsetting Financial Assets and Financial Liabilities Amendments to ifrs 7 8. ifrs 9 Financial Instruments Classification and Measurement 9. ifrs 10 Consolidated Financial Statements, IAS 27 Separate Financial Statements 10.
2 IFRS Update of standards and interpretations in issue at 31 March 2012 Introduction Companies reporting under International Financial Reporting
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