Can anyone share about what are exemptions available for first time adoption of IFRS.
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IFRS
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Optional exemptions Business combinations PP&E, investment properties and intangibles Employee benefits Cumulative translation differences Compound financial instruments Decommissioning liabilities Arrangements containing leases Fair value measurement of no-active market financial instruments at initial recognition Designation of financial assets and financial liabilities Service concession arrangements Borrowing costs Investments in subsidiaries, jointly controlled entities and associates
Non-controlling interestsWon’t apply to US companiesDerecognition of financial assets and financial lia
Discontinued operations
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