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IASB proposes amendments to IAS 1 as result of the Disclosure initiative

  • IFRS - IASB Image

Mar 25, 2014

The International Accounting Standards Board (IASB) has published an Exposure Draft (ED) of proposed amendments to IAS 1 "Presentation of Financial Statements".

The amendments aim at clarifying IAS 1 to address perceived impediments to preparers exercising their judgement in presenting their financial reports. Comments are requested by July 23, 2014.

Review the exposure draft.

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.