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IFRS 1 - First Time Adoption of IFRSs: Restructured Version


The objective in replacing the existing IFRS 1 with the Restructured IFRS 1 to make IFRS 1 easier to use and amend in the future. The intention is that the requirements should not change.


After having considered feedback from its constituents, EFRAG published its final endorsement advice on 30 March 2009, where it supported the adoption of the Restructured IFRS 1 and recommended its endorsement.
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