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IASB proposes amendments as part of annual improvements project

  • IASB document Image

May 21, 2019

The IASB has published an exposure draft (ED), “Annual Improvements to IFRS Standards 2018–2020.”

The ED, which is part of the IASB’s annual im­prove­ments process (i.e., a project to make necessary, but nonur­gent, amend­ments to IFRS Standards that will not be made as part of another major project), would make revisions to the following standards:

  • IFRS 1, First-time Adoption of International Financial Reporting Standards.
  • IFRS 9, Financial Instruments.
  • IFRS 16, Leases (just the accompanying illustrative examples).
  • IAS 41, Agriculture.

Comments on the ED are due by August 20, 2019. For more information, see Deloitte’s IFRS in Focus newsletter as well as the press release and ED on the IASB’s Web site.

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