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.

Ernst & Young IFRS Core Tools April 2012 IFRS Update of standards and interpretations in issue at 31 March 2012

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