Endringer i IFRS 1
(27.10.2010)
NRS har avgitt høringssvar til IASBs forslag i ED/2010/10 om å fjerne henvisningene til konkrete datoer i IFRS 1.
NRS støtter forslaget fra IASB
Forslaget
IASB forklarer forslaget som følger:
"The proposal would amend IFRS 1 by replacing references to a fixed transition date of ‘1 January 2004’ with ‘the date of transition to IFRSs’. As a result, entities adopting IFRSs for the first time would not have to restate derecognition transactions that occurred before the date of transition to IFRSs. In addition, first-time adopters would also not have to recalculate ‘day 1’ differences on initial recognition of financial instruments, where the transaction occurred before the date of transition to IFRSs."