Prospective amendments

Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) (February 2021) sets out amendments to IAS 1 Presentation of Financial Statements, the Basis for Conclusions on IAS 1 Presentation of Financial Statements and other IFRS Standards and publications with effect for annual reporting periods beginning on or after 1 January 2023.

The amendments will be incorporated into the relevant paragraphs when effective. Until then, editorial notes explain the prospective changes.

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