IASB issues changeover guidance.
Position | Technical Update |
The International Accounting Standards Board (IASB) has published proposals on how organisations should make the transition to international financial reporting standards (IFRSs) from other accounting rules. Exposure draft ED1, First-Time Application of International Financial Reporting Standards, aims to ensure that all organisations adopting IFRSs present comparative information in their financial statements. Under the proposals, firms preparing statements to IFRSs for the first time must disclose how the transition to international standards has affected their reported financial position, performance and cash flows. Limited exceptions to the principle are proposed, most notably where the cost of complying would exceed...
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