02 - First-time adoption of IFRS (IFRS 1)



PwC's Manual of accounting is the comprehensive guide to IFRS. This chapter is our collected insights on the practical application of IFRS 1, ‘First-time adoption of International Financial Reporting Standards’.
You need to be logged in to access full document. If you do not have a subscription, please visit www.pwc.com/inform to register for a free trial.