Format of IFRSs

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25 Mar 2002

During the discussion of several projects at the IASB meeting last week, the Board indicated that guidance in IFRSs will be of two types: IFRSs will include one or more "application supplements" in appendixes that will form part of the Standard. IFRSs will include illustrative examples "at the back of the Standard" that are not appendixes to the Standard and do not form part of the Standard. .

During the discussion of several projects at the IASB meeting last week, the Board indicated that guidance in IFRSs will be of two types:

  • IFRSs will include one or more "application supplements" in appendixes that will form part of the Standard.
  • IFRSs will include illustrative examples "at the back of the Standard" that are not appendixes to the Standard and do not form part of the Standard.

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