In June 2003 the Board issued IFRS 1 First-time Adoption of International Financial Reporting Standards to replace SIC-8. IAS 1 Presentation of Financial Statements (as revised in 2007) …

IFRS 1 requires an entity that is adopting IFRS Standards for the first time to prepare a complete set of financial statements covering its first IFRS reporting period and the preceding year. The …

IFRS 1, First-Time Adoption of International Financial Reporting Standards, is the standard applied during preparation of a company’s first financial statements under IFRS Accounting …

IFRS 1 aims to ensure that an entity's first financial statements after adopting IFRS, and interim statements for partial periods under IFRS, will: be transparent and comparable; provide a …

International Accounting Standard 1 Presentation of Financial Statements (IAS 1) is set out in paragraphs 1–140 and the Appendix. All the paragraphs have equal authority. IAS 1 should be …

2023年3月17日 · 国际财务报告准则 （英语： International Financial Reporting Standards， 缩写： IFRS），又称国际财务报告准则、国际会计准则，是指 国际会计准则理事会 （International …

ifrs 1 簡覽 目的 確保企業之首份IFRSs 財務報表及其期間內所涵蓋部分期間之期中財務報告，具備高品質資 訊，該資訊：

IFRS 1 First-time Adoption of International Financial Reporting Standards provides guidance for entities adopting IFRS for the first time. This page provides information on the standard and …

IFRS 1 applies to any interim financial statements for a period covered by those first financial statements that are prepared under IFRSs. Select IFRS accounting policies using either: …

《国际财务报告准则第1 号》（ifrs 1）的修订《严重恶性通货 膨胀》（以下简称“有关修订”）。有关修订就经历严重恶性通 货膨胀后的主体恢复按照国际财务报告准则列报财务报表、或首 次 …