IAS Plus Newsletter on 2007 Improvements ED
23 Oct 2007
Deloitte's IFRS Global Office has published a special edition IAS Plus Newsletter on Omnibus Exposure Draft (ED) of Annual Improvements.
The ED proposes miscellaneous amendments to 25 IFRSs as part of the IASB's first annual improvements project. The proposals range from a restructuring of IFRS 1, mainly to remove redundant transitional provisions, to minor changes of wording to clarify the meaning and remove unintended inconsistencies between IFRSs. The IASB discussed the individual proposals during the past year. The IASB requests comments by 11 January 2008. The proposed effective date for the proposed amendments would be 1 January 2009.
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