Effective date

Learning objectives

• Identify the effective date and the possibility of earlier application.L1

Normative references

• IFRS 13 §C1Effective date: annual periods beginning on or after 1 January 2013; earlier application is permitted, with disclosure of that fact.

Original summaries of the paragraphs (reference register), never a quotation of the standard.

1 question

• IFRS 13 applies to annual periods beginning on or after 1 January 2013 and can in no case be applied early.L1