Annual improvements — 2008-2010 cycle — Comment letter analysis on minor issues
Date recorded:
The IFRIC considered the comment letters received to the proposed amendments:
- IFRS 1 First-time Adoption of International Financial Reporting Standards — Accounting policy changes in the year of adoption
- IAS 27 Separate Financial Statements — Transition requirements for amendments made as result of IAS 27 (2008) to IAS 21, IAS 28 and IAS 31
- IFRIC 13 — Fair value of award credit.
As a majority of the comments was supportive with only minor editorial comments, the IFRIC recommended to the Board to finalise the amendments subject to editorial drafting suggestions.
