Appendix
Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards
The amendment in this appendix shall be applied for annual periods beginning on or after 1 July 2010. If an entity applies this Interpretation for an earlier period, these amendments shall be applied for that earlier period.
A heading and paragraph D25 are added to Appendix D.
Extinguishing financial liabilities with equity instruments
D25 | A first-time adopter may apply the transitional provisions in IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments. |