Annual improvements – 2006-2008 cycle
The annual improvements project provides a vehicle for making non-urgent but necessary amendments to IFRSs.
This page deals with improvements that were included in the 2006-2008 cycle. A number of issues from this cycle were held over to the annual improvements 2007-2009 cycle.
Current status of the project
This project has been completed. The IASB issued Improvements to IFRSs on 22 May 2008.
|11 October 2007||Exposure Draft Improvements to International Financial Reporting Standards published||Comment deadline 11 January 2008|
|22 May 2008||Improvements to IFRSs issued||Effective for annual periods beginning on or after either 1 January 2009 or 1 July 2009