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IFRS in Focus — IASB issues exposure draft on improvements to IFRSs 2011

Published on: Jun 28, 2011

Provides a summary of International Accounting Standards Board (IASB) Exposure Draft ED/2011/2 Improvements to IFRSs, which proposes amendments to the following pronouncements:

  • IFRS 1 First-time Adoption of IFRSs
  • IAS 1 Presentation of Financial Statements
  • IAS 16 Property, Plant and Equipment
  • IAS 32 Financial Instruments: Presentation
  • IAS 34 Interim Financial Reporting


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