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Article NO. Content

Title：

Regulations Governing the Preparation of Financial Reports by Securities Issuers  CH

Amended Date： 2023.12.28 
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 25     IFRS 1 applies when an issuer first adopts IFRS.
    Except when electing to use the deemed cost exemption in accordance with Article 26 below, the issuer shall apply IAS 40, IAS 16, IAS 38, and IFRS 6 retrospectively to investment property, property, plant and equipment not classified as for investment or held for sale, intangible assets, and exploration and evaluation assets in accordance with the preceding paragraph at the date of transition to IFRS.