. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="key-40de5e60ca4f904d0db5ecdc8c89c7ab"/>LIMITED EXEMPTION FROM COMPARATIVE IFRS 7 DISCLOSURES FOR FIRST-TIME ADOPTERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendment to IFRS 1
<Strong>
<Emphasis>First-time Adoption of International Financial Reporting Standards</Emphasis>
</Strong>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="key-40de5e60ca4f904d0db5ecdc8c89c7ab"/>EFFECTIVE DATE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
39C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appendix E
<Strong>Short-term exemptions from IFRSs</Strong>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="key-40de5e60ca4f904d0db5ecdc8c89c7ab"/>
Disclosures about financial instruments
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
E3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appendix. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendment to IFRS 7
<Strong>
<Emphasis>Financial Instruments: Disclosures</Emphasis>
</Strong>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="key-40de5e60ca4f904d0db5ecdc8c89c7ab"/>EFFECTIVE DATE AND TRANSITION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44G
<Emphasis>Improving Disclosures about Financial Instruments</Emphasis> (Amendments to IFRS 7), issued in March 2009, amended paragraphs 27, 39 and B11 and added paragraphs 27A, 27B, B10A and B11A–B11F. An entity shall apply those amendments for annual periods beginning on or after 1 January 2009. An entity need not provide the disclosures required by the amendments for:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .