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IFRS in Focus — IASB issues exposure draft on Improvements to IFRSs: 2010-2012 Cycle

Published on: 16 May 2012

On 3 May 2012, the International Accounting Standards Board (IASB) issued for public comment Exposure Draft ED/2012/1 Annual Improvements to IFRSs: 2010-2012 Cycle, which proposes amendments to 11 International Financial Reporting Standards (IFRSs) under its annual improvements project. The annual improvements process is designed to make necessary, but non-urgent, amendments to IFRSs.

This IFRS in Focus newsletter outlines proposals in the exposure draft.