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IFRS1 First-time Adoption of International Financial Reporting Standards defines the date of transition to IFRS as: a) The date at the start of the earliest

  1. IFRS1 First-time Adoption of International Financial Reporting Standards defines the date of transition to IFRS as:

    1. a) The date at the start of the earliest period for which comparatives are provided in the first IFRS financial statements.

    2. b) The date at the end of the earliest period for which comparatives are provided in the first IFRS financial statements

    3. c) The date at the start of the first IFRS reporting period

    4. d) The date at the end of the first IFRS reporting period

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