As part of its process to make non-urgent but necessary amendments to IFRS, the IASB has issued the Annual Improvements to IFRSs 2014–2016 Cycle (AIP).
|IFRS 1 First-time Adoption of IFRS||
||…for annual periods beginning on or after 1 January 2018.|
|IFRS 12 Disclosure of Interests in Other Entities||
||…retrospectively for annual periods beginning on or after 1 January 2017.|
|IAS 28 Investments in Associates and Joint Ventures||
||…retrospectively for annual periods beginning on or after 1 January 2018; early application is permitted.|
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