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 Effective dates and Transition for IFRS 7 exam

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 PRACHEETI asked about 1 year ago

What is Effective dates and Transition for IFRS 7 exam ?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Soundray Kumar answered about 1 year ago

  • An entity shall apply this IFRS for annual periods beginning on or after 1 January 2007. Earlier application is encouraged. If an entity applies this IFRS for an earlier period, it shall disclose that fact.
  •  If an entity applies this IFRS for annual periods beginning before 1 January 2006, it need not present comparative information for the disclosures required about the nature and extent of risks arising from financial instruments.

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