CONTENTS paragraphs INTRODUCTION IN1–IN7 INTERNATIONAL FINANCIAL REPORTING STANDARD 1 FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS OBJECTIVE 1 SCOPE 2–5 RECOGNITION AND MEASUREMENT 6–34B Opening IFRS statement of financial position 6 Accounting policies 7–12 Exemptions from other IFRSs 13–25I Business combinations 15 Fair value or revaluation as deemed cost 16–19 Employee benefits 20–20A Cumulative translation differences 21–22 Compound financial instruments 23 Assets and liabilities of subsidiaries, associates and joint ventures 24–25 Designation of previously recognised financial instruments 25A Share-based payment transactions 25B–25C Insurance contracts 25D Changes in existing decommissioning, restoration and similar liabilities included in the cost of property, plant and equipment 25E Leases 25F Fair value measurement of financial assets or financial liabilities 25G Service concession arrangements 25H Borrowing costs 25I Exceptions to retrospective application of other IFRSs 26–34C Derecognition of financial assets and financial liabilities 27–27A Hedge accounting 28–30 Estimates 31–34 Assets classified as held for sale and discontinued operations 34A–34B Non-controlling interests 34C PRESENTATION AND DISCLOSURE 35–46 Comparative information 36–37 Non-IFRS comparative information and historical summaries 37 Explanation of transition to IFRSs 38–46 Reconciliations 39–43 Designation of financial assets or financial liabilities 43A Use of fair value as deemed cost 44 Interim financial reports EFFECTIVE DATE 47–47J APPENDICES A Defined terms B Business combinations C Amendments to other IFRSs APPROVAL OF IFRS 1 BY THE BOARD APPROVAL OF AMENDMENTS TO IFRS 1 AND IFRS 6 BY THE BOARD BASIS FOR CONCLUSIONS IMPLEMENTATION GUIDANCE IFRS 1 International Financial Reporting Standard 1 First-time Adoption of International Financial Reporting Standards (IFRS 1) is set out in paragraphs 1–47J and Appendices A–C. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time they appear in the Standard. Definitions of other terms are given in the Glossary for International Financial Reporting Standards. IFRS 1 should be read in the context of its objective and the Basis for Conclusions, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.
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