Deloitte’s IFRS Global Office has published an IFRS in Focus Newsletter – IASB issues amendments to IFRS 1 on first-time adoption of IFRSs after period of severe hyperinflation (PDF 59k). The amendments provide guidance for entities emerging from severe hyperinflation that are either resuming the presentation of IFRS-compliant financial statements or presenting IFRS-compliant financial statements for the first time.
Newsletter on amendments to IFRS 1 related to severe hyperinflation
12 \12\+01:00 enero \12\+01:00 2011 | Actualidad