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