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