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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.

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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.