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Submission to the IASB on IFRS 1 - 'First-time adoption of international financial reporting standards'
Submission to the International Accounting Standards Board and the Australian Accounting Standards Board on proposed amendments to IFRS 1, issued on 27 April 2007.
CPA Australia supports the proposed amendments outlined in the exposure draft; however, there are some concerns where the parent entity in applying the cost method to its subsidiaries elects to adopt more than one of the different available approaches to cost method to different subsidiaries.
Document last updated: 7 May 2007 Size: 52 KB Download time: 6 secs*
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