Annual Improvements 2009-2010

Date recorded:

IAS 1 Presentation of Financial Statements: Presentation of the statement of changes in equity

The Board agreed to propose an amendment to IAS 1 paragraphs 106 and 107 to allow the reconciliation for each class of accumulated other comprehensive income either on the face or in the notes to the financial statements. The proposed effective date is 1 January 2011.

In addition, the Board agreed that it should not modify the Implementation Guidance accompanying IAS 1.

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.