IAS Plus Update — Improvements to IFRSs 2010 (May 2010)
Published on:
May 12, 2010
On 6 May 2010, the International Accounting Standards Board (IASB) issued Improvements to IFRSs 2010 – incorporating amendments to seven International Financial Reporting Standards (IFRSs). This is the third collection of amendments issued under the annual improvements process, which is designed to make necessary, but non-urgent, amendments to IFRSs.
- IAS 1 — Presentation of Financial Statements
- IAS 27 — Consolidated and Separate Financial Statements (2008)
- IAS 34 — Interim Financial Reporting
- IFRS 1 — First-time Adoption of International Financial Reporting Standards
- IFRS 3 — Business Combinations
- IFRS 7 — Financial Instruments: Disclosures
- IFRIC 13 - Customer Loyalty Programmes
