Académique Documents
Professionnel Documents
Culture Documents
Scope
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An enterprise:
IFRS 1 Dates
Transition Date;
Convergence Date; and
Reporting Date
Example: For the F.Y. ending March 31st,
2012,
Transition Date is April 1st, 2010;
Convergence Date is April 1st, 2011; and
Reporting Date is March 31st, 2012
Exemptions
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Exceptions
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