IFRS in Focus — IASB issues Annual Improvements to IFRSs: 2012-2014 Cycle

Published on: Sep 25, 2014

This newsletter outlines the recent amendments to IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, IFRS 7 Financial Instruments: Disclosures, IAS 19 Employee Benefits, and IAS 34 Interim Financial Reporting that result from the annual improvement cycle 2012-2014.


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