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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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