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. ifrs 11 Joint Arrangements, IAS 28 Investments in Associates and Joint Ventures 11.
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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