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Update 10 - Ammendments to IFRSs
The following IFRS amendments are effective for 31 December 2012 year end financial statements:
1. IFRS 1 First-time Adoption of International Financial Reporting Standards (Amendments)
2. IFRS 7 Financial Instruments: Disclosures (Amendments - Transfers of Financial Assets)
3. IAS 12 Income Taxes (Amendments)
The amendments to IFRS 10, IFRS 12 and IAS 27 regarding investment entities are effective for 1 January 2014 with early adoption permitted.
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