AcSB Exposure Draft – Annual Improvements to IFRS® Standards 2018-2020

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Jun 07, 2019

On June 7, 2019, the Ac­count­ing Stan­dards Board (AcSB) issued its Exposure Draft that corresponds to the IASB’s Exposure Draft on this topic. Stakeholders are encouraged to submit their comments by August 20, 2019.

The issues included in this cycle to date are minor amendments to (i) IFRS 1, First-time Adoption of International Financial Reporting Standards; IFRS 9, Financial Instruments; (iii) IFRS 16 — Leases; and IAS 41, Agriculture

For fur­ther de­tails, re­fer to the Exposure Draft on the AcSB’s web­site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.