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 Update of standards and interpretations in issue at 31 March 2012 5 Table of mandatory application Amendment/New Standard Effective Date* Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Jan-13 Feb-13 Mar-13 Page
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