Annual Improvements to IFRSs 2015-2017 Cycle - IASB

Date recorded:

At its meeting on July 18-19, 2016, the IASB tentatively decided to include in the Annual Improvements to IFRS Standards 2015–2017 Cycle (i) the amendments to IAS 12 Income Taxes and (ii) the amendments to IAS 23 Borrowing Costs. The Board tentatively decided that the comment period on the Exposure Draft should be no less than 90 days. All of the Board members confirmed they are satisfied that the Board has completed the necessary due process for the Exposure Draft in respect of this project and no Board members indicated they would dissent from the publication of the Exposure Draft. The Board expects that the Exposure Draft will be ready for publication in the fourth quarter of 2016.

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