Tag Archives | First-Time Adoption

First-Time Adoption of IFRSs by a Company

In this article we will discuss about the first-time adoption of IFRSs by a company. A company is regarded as a first-time adopter of IFRSs if, for the first time, it makes an explicit and unreserved statement that its general purpose financial statements comply with IFRSs. IFRS 1 First-time Adoption of International Financial Reporting Standards […]

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