This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Annual improvements – comment period

Date recorded:

Comment period

The staff asked the Board about the comment period for the upcoming exposure draft on the 2009-2011 cycle of Improvements to IFRSs. The Board had previously agreed with a 90 day comment period consistent with previous issuance of annual improvements exposure drafts which are usually released in August.

The exposure draft is expected to be issued in June this year; however the 90 day comment period will coincide with the holiday season for the northern hemisphere. As such, the staff asked the Board to permit a 120 day comment period for this round with the intention of reverting back to a 90 day comment period for future annual improvement exposure drafts.

A majority of the Board agreed to permit a 120 day comment period for the forthcoming exposure draft.

Related Topics

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.