本应用指南随《国际财务报告准则第 1号》一并发布 ,但不构成《国际财务报告准则第 1号》的组成部分。引言1.本应用指南 :(1)说明本国际财务报告准则的规定与其他国际财务报告准则的规定之间的相互关系 (第 2段至 6 2段 )。这些说明指出了对于首次采用者而言 ,最可能引发问题的 This application guide is issued with IFRS 1 but does not form part of IFRS 1. INTRODUCTION 1. This Application Note: (1) describes the interrelationship between the provisions of these IFRSs and those of other IFRSs (paragraphs 2 to 6 2). These instructions point out the most likely cause for problems for first-time adopters