In een persbericht meldt de IASB over de wijziging: ‘The amendment relieves first-time adopters of IFRSs from providing the additional disclosures introduced in March 2009 by Improving Disclosures about Financial Instruments (Amendments to IFRS 7). It thereby ensures that first-time adopters benefit from the same transition provisions that Amendments to IFRS 7 provides to current IFRS preparers. The additional disclosure requirements included in Amendments to IFRS 7 were part of the IASB’s response to the financial crisis; they require enhanced disclosures about fair value measurements and liquidity risk. Additionally, the amendment to IFRS 1 clarifies the IASB’s conclusions and intended transition for Amendments to IFRS 7. The effective date of the amendment Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Amendment to IFRS 1) is 1 July 2010, with earlier application permitted.

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