Annual improvements – 2007-2009 cycle
The annual improvements project provides a vehicle for making non-urgent but necessary amendments to IFRSs.
This page deals with the finalisation of a number of proposed amendments included in exposure drafts of proposed amendments to IFRSs published in October 2007, August 2008, and January 2009.
Consequently, at the completion of this project, all the issues included in the three exposure drafts will be finalised or removed from the IASB's agenda.
Current status of the project
This project has been completed. The IASB issued Improvements to IFRSs on 16 April 2009.
|11 October 2007||Exposure Draft Improvements to International Financial Reporting Standards published||Comment deadline 11 January 2008|
|7 August 2008||Exposure draft Improvements to IFRSs published||Comment deadline 7 November 2008|
|30 January 2009||Exposure Draft ED/2009/1 Post-implementation Revisions to IFRIC Interpretations (Proposed amendments to IFRIC 9 and IFRIC 16) issued||Comment deadline 3 March 2009|
|16 April 2009
||Improvements to IFRSs issued||Effective for annual periods beginning on or after either 1 July 2009 or 1 January 2010