The International Accounting Standards Board
(IASB) has issued amendments to seven IFRS, completing its 2008 to
2010 annual improvements cycle.
The changes include an amendment to IFRS 1
First-time Adoption of International Financial Reporting Standards
applicable to entities with operations subject to rate
regulation.
Unless otherwise specified, the amendments are
effective for annual periods beginning on or after 1 January 2011.
Earlier application is permitted.
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