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What is Accounting Policy Changes in IFRS Adoption about?

The document discusses the requirements for first-time adoption of IFRS, including identifying the first IFRS financial statement, preparing an opening balance sheet at the transition date, selecting accounting policies to apply retrospectively, and considering optional exemptions from retrospective application and mandatory exceptions. It also covers preparing for adoption by identifying differences between current and IFRS policies, considering which exemptions to apply, and preparing the opening balance

Author

Setianingsih SE

Language

EN