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) amended the terminology used throughout IFRS Standards, including IFRS 1. The Board restructured IFRS 1 in November 2008. In December 2010 the Board amended

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 entity uses the same accounting policies throughout …

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 "suitable starting point" for the entity's accounting under IFRS; and; have benefits that exceed the cost of preparation. [1]

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 read in the context of its objective and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting.

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 Standards. IFRS 1 was created to help companies transition to IFRS Accounting Standards and provides practical accommodations intended to make first-time ...

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：

A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International Accounting Standards Board (IASB), and …

IFRS 1 applies to any interim financial statements for a period covered by those first financial statements that are prepared under IFRSs. ‒ One or more IFRSs that are not yet effective, if those new IFRS permit early adoption. Apply IFRSs …

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 recent amendments, alongside ICAEW factsheets and guides.

financial reporting by an entity when it undertakes a share-based payment transaction, including issue of share options. It requires an entity to recognise share-based payment transactions in its financial statements, inclu.