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Update 9 - Transitional Guidance for IFRS 10, IRFS 11 & IFRS 12
The amendments change the transition guidance to provide further relief from full retrospective application. The amendments aim to clarify certain aspects when an entity transitions from IAS 27 Consolidated and Separate Financial Statements (IAS 27) and SIC 12 Consolidation - Special Purpose Entities (SIC 12) to the new standards IFRS 10, IFRS 11 and IFRS 12 which become effective 1 January 2013.
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