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IAS 1 — Comparative information

Date recorded:

The Committee re-discussed the issue of comparative information from the March meeting. The staff clarified that the Board at the March meeting decided to amend the exposure draft on Financial Statement Presentation (expected to be published later in May) to provide relief from the requirements that were seen as too onerous (for details please refer to the IAS Plus notes from the IASB meeting held on March 11, 2010).

After a brief discussion the Committee decided to propose the same amendments to IAS 1 Presentation of Financial Statements as part of the annual improvement process based on the wording proposed by the Board in the Financial Statement Presentation project.

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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.