Home Pronouncements ASCG IG 1 (IFRS) Specific Issues Relating to Accounting for Partial Retirement Arrangements in Accordance with IFRSs

ASCG IG 1 (IFRS) Specific Issues Relating to Accounting for Partial Retirement Arrangements in Accordance with IFRSs

Publication Date:
11.12.2012
Last Revision:
12.07.2013

How to order
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Status: Approved by the ASCG

  • ASCG Implementation Guidance 1 (IFRS) was published on 11 December 2012.
  • The Implementation Guidance was adopted by the IFRS Committee at its meeting on 12 July 2013 with amendments to the introduction of the pronouncement.