IFRS 1 - First-time Adoption of International Financial Reporting Standards

# Reference Concept Name
1 IFRS 1 31C ifrs-full:ExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExists
2 IFRS 1 IG10 ifrs-full:RevaluationSurplusMember
3 IFRS 1 29 ifrs-full:DisclosureOfFirstTimeAdoptionExplanatory
4 IFRS 1 31B ifrs-full:DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8B
5 IFRS 1 31A ifrs-full:DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab
6 IFRS 1 IG63 ifrs-full:NetAssetsLiabilities
7 IFRS 1 23B ifrs-full:ExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSs
8 IFRS 1 29A ifrs-full:RedesignatedFinancialLiabilityAtFairValueThroughProfitOrLoss
9 IFRS 1 29A ifrs-full:DescriptionOfRedesignatedFinancialLiabilities
10 IFRS 1 23A a ifrs-full:DescriptionOfReasonWhyEntityStoppedApplyingIFRSs
11 IFRS 1 E2 b ifrs-full:StatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9
12 IFRS 1 23A b ifrs-full:DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSs
13 IFRS 1 E2 b ifrs-full:DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9
14 IFRS 1 22 b ifrs-full:DescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithIFRSs
15 IFRS 1 23 ifrs-full:ExplanationOfEffectOfTransitionOnReportedFinancialPosition
16 IFRS 1 23 ifrs-full:ExplanationOfEffectOfTransitionOnReportedFinancialPerformance
17 IFRS 1 23 ifrs-full:ExplanationOfEffectOfTransitionOnReportedCashFlows
18 IFRS 1 24 ifrs-full:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory
19 IFRS 1 24 ifrs-full:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable
20 IFRS 1 24 ifrs-full:EffectOfTransitionToIFRSsMember
21 IFRS 1 24 ifrs-full:IFRSsMember
22 IFRS 1 24 ifrs-full:FinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis
23 IFRS 1 24 ifrs-full:PreviousGAAPMember
24 IFRS 1 24 a ifrs-full:Equity
25 IFRS 1 24 b ifrs-full:ProfitLoss
26 IFRS 1 24 b ifrs-full:ComprehensiveIncome
27 IFRS 1 25 ifrs-full:ExplanationOfEffectOfTransitionOnReportedCashFlows
28 IFRS 1 28 ifrs-full:ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented
29 IFRS 1 29 ifrs-full:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory
30 IFRS 1 29 ifrs-full:DescriptionOfRedesignatedFinancialLiabilities
31 IFRS 1 29 ifrs-full:RedesignatedFinancialAssetAsAvailableforsale
32 IFRS 1 29 ifrs-full:RedesignatedAmountMember
33 IFRS 1 29 ifrs-full:PreviousGAAPMember
34 IFRS 1 29 ifrs-full:RedesignatedFinancialLiabilityAtFairValueThroughProfitOrLoss
35 IFRS 1 29 ifrs-full:RedesignatedMember
36 IFRS 1 29 ifrs-full:DescriptionOfRedesignatedFinancialAssets
37 IFRS 1 29 ifrs-full:RedesignatedFinancialAssetAtFairValueThroughProfitOrLoss
38 IFRS 1 29 ifrs-full:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable
39 IFRS 1 29 ifrs-full:RedesignationAxis
40 IFRS 1 30 ifrs-full:DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory
41 IFRS 1 30 ifrs-full:IntangibleAssetFairValueUsedAsDeemedCost
42 IFRS 1 30 ifrs-full:PropertyPlantAndEquipmentFairValueUsedAsDeemedCost
43 IFRS 1 30 ifrs-full:InvestmentPropertyFairValueUsedAsDeemedCost
44 IFRS 1 30 ifrs-full:RightofuseAssetFairValueUsedAsDeemedCost
45 IFRS 1 30 ifrs-full:FairValueAsDeemedCostAxis
46 IFRS 1 30 ifrs-full:DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable
47 IFRS 1 30 ifrs-full:PreviousGAAPMember
48 IFRS 1 30 a ifrs-full:AggregateOfFairValuesMember
49 IFRS 1 30 b ifrs-full:AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember
50 IFRS 1 31 a ifrs-full:DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount
51 IFRS 1 31 b ifrs-full:DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue
52 IFRS 1 31 c ifrs-full:AdjustmentToCarryingAmountsReportedUnderPreviousGAAP
53 IFRS 1 32 a i ifrs-full:Equity
54 IFRS 1 32 a ii ifrs-full:ProfitLoss
55 IFRS 1 32 a ii ifrs-full:ComprehensiveIncome
56 IFRS 1 33 ifrs-full:ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter