Annual improvements — 2008-2010 cycle — Comment letter analysis on minor issues

Date recorded:

The IFRIC considered the comment letters received to the proposed amendments:

  • IFRS 1 First-time Adoption of International Financial Reporting Standards — Accounting policy changes in the year of adoption
  • IAS 27 Separate Financial Statements — Transition requirements for amendments made as result of IAS 27 (2008) to IAS 21, IAS 28 and IAS 31
  • IFRIC 13 — Fair value of award credit.

As a majority of the comments was supportive with only minor editorial comments, the IFRIC recommended to the Board to finalise the amendments subject to editorial drafting suggestions.

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Correction list for hyphenation

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