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International Financial Reporting Standard 1: First-time adoption of international financial reporting standards

This version was issued in November 2008. Its effective date is 1 July 2009. IFRS 1 First-time Adoption of International Financial Reporting Standards was issued by the International Accounting Standards Board in June 2003. It replaced SIC-8 First-time Application of IASs as the Primary Basis of Accounting (issued by the Standing Interpretations Committee in July 1998). | IFRS 1 International Financial Reporting Standard 1 First-time Adoption of International Financial Reporting Standards This version was issued in November 2008. Its effective date is 1 July 2009. IFRS 1 First-time Adoption of International Financial Reporting Standards was issued by the International Accounting Standards Board in June 2003. It replaced SIC-8 First-time Application of IASs as the Primary Basis of Accounting (issued by the Standing Interpretations Committee in July 1998). IFRS 1 and its accompanying documents have been amended by the following IFRSs: • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) • IAS 16 Property, Plant and Equipment (as revised in December 2003) • IAS 17 Leases (as revised in December 2003) • IAS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003) • IAS 39 Financial Instruments: Recognition and Measurement (as revised in December 2003) • IFRS 2 Share-based Payment (issued February 2004) • IFRS 3 Business Combinations (issued March 2004) • IFRS 4 Insurance Contracts (issued March 2004) • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004) • IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities (issued May 2004) • IFRIC 4 Determining whether an Arrangement contains a Lease (issued December 2004) • IFRS 6 Exploration for and Evaluation of Mineral Resources (issued December 2004) • Actuarial Gains and Losses, Group Plans and Disclosures (Amendment to IAS 19) (issued December 2004) • Amendments to IAS 39: • Transition and Initial Recognition of Financial Assets and Financial Liabilities (issued December 2004) • The Fair Value Option (issued June 2005) • Amendments to IFRS 1 and IFRS 6 (issued June 2005) • IFRS 7 Financial Instruments: Disclosures (issued August 2005) • IFRS 8 Operating Segments (issued November 2006) • IFRIC 12 Service Concession Arrangements