BACKGROUNDSCOPEDEEMED EXCEPTIONS TO THE “FIRST-TIME ADOPTER” RULEOPENING IFRS STATEMENT OF FINANCIAL POSITIONADJUSTMENTS REQUIRED IN PREPARING THE OPENING IFRS STATEMENT OF FINANCIAL ...ACCOUNTING POLICIESREPORTING PERIODRATIONALE BEHIND USING THE “CURRENT VERSION OF IFRS”TRANSITIONAL PROVISIONS IN OTHER IFRSTARGETED EXEMPTIONS FROM OTHER IFRSBUSINESS COMBINATIONSSHARE-BASED PAYMENT TRANSACTIONSINSURANCE CONTRACTS AND OIL AND GAS ASSETSFAIR VALUE OR REVALUATION AS DEEMED COSTLEASESEMPLOYEE BENEFITSCUMULATIVE TRANSLATION DIFFERENCESINVESTMENTS IN SUBSIDIARIES, JOINTLY CONTROLLED ENTITIES, AND ASSOCIATESFINANCIAL INSTRUMENTSIFRIC 1, CHANGES IN EXISTING DECOMMISSIONING, RESTORATION, AND SIMILAR LIABILITIESBORROWING COSTSIFRIC 18, TRANSFERS OF ASSETS FROM CUSTOMERSASSETS AND LIABILITIES OF SUBSIDIARIES, ASSOCIATES, AND JOINT VENTURESEXCEPTIONS TO RETROSPECTIVE APPLICATION OF OTHER IFRSPRESENTATION AND DISCLOSUREEXTRACTS FROM PUBLISHED FINANCIAL STATEMENTSMULTIPLE-CHOICE QUESTIONS