If unlisted companies choose to adopt IFRS by way of an explicit and unreserved statement of compliance with IFRS, IFRS 1 must be applied in the preparation of their first set of IFRS financial statements.
如果非上市公司通过明确和无保留的方式遵守和采用《财务报告准则》，则必须在编制其第一套财务报表时采用《财务报告准则》1。