Application date of IFRIC 22

Learning objectives

• Identify the effective date of the Interpretation (annual periods beginning on or after 1 January 2018).L3

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

1 question

• The interpretation on foreign currency advances applies to annual periods beginning on or after 1 January 2019, with early application permitted.L3