Annual Improvements 2009-2010
IAS 1 Presentation of Financial Statements: Presentation of the statement of changes in equity
The Board agreed to propose an amendment to IAS 1 paragraphs 106 and 107 to allow the reconciliation for each class of accumulated other comprehensive income either on the face or in the notes to the financial statements. The proposed effective date is 1 January 2011.
In addition, the Board agreed that it should not modify the Implementation Guidance accompanying IAS 1.