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International Financial Reporting Standard … International Financial Reporting Standard 1: First-time Adoption of International Financial Reporting Standards or IFRS 1 is an international financial reporting standard issued by the International Accounting Standards Board (IASB). It sets out requirements on the preparation and presentation of financial statements and interim financial reports by entities that are adopting the IFRS for the first time, to ensure that they contain high-quality information. IFRS 1 has been cited by Association of Chartered Certified Accountants (ACCA) as having "great practical significance" in jurisdictions that are adopting the IFRSs. The standard has been endorsed by the European Commission for use in the European Union, with the Commission Services finding in 2009 that the latest version of IFRS 1 has benefits that outweigh the costs of adoption.efits that outweigh the costs of adoption.
, МСФО (IFRS) 1 «Первое применение МСФО» (In … МСФО (IFRS) 1 «Первое применение МСФО» (International Financial Reporting Standard 1) — международный стандарт финансовой отчётности, опубликован в июне 2003 года и принят с 01.01.2004 года для обеспечения предоставления компаниями в первой финансовой отчетности.компаниями в первой финансовой отчетности.
, A Primeira aplicação das normas internacionais de contabilidade (IFRS 1, no Brasil CPC 37) define, de forma geral, a data de transição para as Normas internacionais de contabilidade. A data de transição foi entre 1 de janeiro e 31 de dezembro de 2004.
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A Primeira aplicação das normas internacionais de contabilidade (IFRS 1, no Brasil CPC 37) define, de forma geral, a data de transição para as Normas internacionais de contabilidade. A data de transição foi entre 1 de janeiro e 31 de dezembro de 2004.
, International Financial Reporting Standard … International Financial Reporting Standard 1: First-time Adoption of International Financial Reporting Standards or IFRS 1 is an international financial reporting standard issued by the International Accounting Standards Board (IASB). It sets out requirements on the preparation and presentation of financial statements and interim financial reports by entities that are adopting the IFRS for the first time, to ensure that they contain high-quality information.hat they contain high-quality information.
, МСФО (IFRS) 1 «Первое применение МСФО» (In … МСФО (IFRS) 1 «Первое применение МСФО» (International Financial Reporting Standard 1) — международный стандарт финансовой отчётности, опубликован в июне 2003 года и принят с 01.01.2004 года для обеспечения предоставления компаниями в первой финансовой отчетности.компаниями в первой финансовой отчетности.
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IFRS 1
, Primeira aplicação das normas internacionais de contabilidade
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