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IASB發(fā)行針對(duì)IFRS1的修正案
IASB在12月20日對(duì)IFRS 1 First-time Adoption of International Financial Reporting Standards（IFRSs）發(fā)行了兩條修正案。新的修正案肯定了在今年8月份和9月份作為公眾評(píng)論出版的單獨(dú)的征求意見(jiàn)稿。
The International Accounting Standards Board(IASB)today issued two narrow amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards(IFRSs).The amendments confirm proposals that were published as separate exposure drafts for public comment in August and September.
The first amendment replaces references to a fixed date of '1 January 2004'with 'the date of transition to IFRSs',thus eliminating the need for companies adopting IFRSs for the first time to restate derecognition transactions that occurred before the date of transition to IFRSs.The second amendment provides guidance on how an entity should resume presenting financial statements in accordance with IFRSs after a period when the entity was unable to comply with IFRSs because its functional currency was subject to severe hyperinflation.
The amendments to IFRS 1 are set out in Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters and are effective from 1 July 2011.Earlier application is permitted.
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