Briefing sheet: issue 170 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters – Amendment to IFRS 1

This briefing sheet summarises the International Accounting Standards Board’s (IASB or Board) Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters – Amendment to IFRS 1, which was published on 28 January 2010.

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IFRS briefing sheet: issue 170 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters – Amendment to IFRS 1

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