Annual improvements – 2008-2010 cycle
Each year the Board considers minor amendments to IFRSs in an annual improvements project. The amendments are proposed in an omnibus Exposure Draft.
This project page covers the annual improvements cycle which commenced in 2008. A number of issues were dealt with in the annual improvements 2007-2009 project.
Current status of the project
This project has been completed. The IASB issued Improvements to IFRSs on 6 May 2010.
|26 August 2009||Exposure Draft ED/2009/11 Improvements to IFRSs published||Comment deadline 24 November 2009|
|6 May 2010||Improvements to IFRSs issued||Most of the amendments are effective for annual periods beginning on or after 1 January 2011|