An entity shall apply the amendment made by Annual Improvements to IFRSs 2010-2012 Cycle to all revaluations recognised in annual periods beginning on or after the date of initial application of that amendment and in the immediately preceding annual period. An entity may also present adjusted comparative information for any earlier periods presented, but it is not required to do so. If an entity presents unadjusted comparative information for any earlier periods, it shall clearly identify the information that has not been adjusted, state that it has been presented on a different basis and explain that basis.
Exchanges of similar assets
The requirement in paragraphs 129 and 130(b) to apply this Standard
prospectively means that if an exchange of assets was measured before the effective date of this Standard on the basis of the carrying amount of the asset given up, the entity does not restate the carrying amount of the asset acquired to reflect its fair value at the acquisition date.
Entities to which paragraph 130 applies are encouraged to apply the
requirements of this Standard before the effective dates specified in paragraph 130. However, if an entity applies this Standard before those effective dates, it also shall apply IFRS 3 and IAS 36 (as revised in 2004) at the same time.
Withdrawal of IAS 38 (issued 1998)
This Standard supersedes IAS 38 Intangible Assets (issued in 1998).
صفحه 1 2 3 4 5