IASB proposes amendments to 25 IFRSs

  • IASB Exposure Draft (original) Image

11 Oct 2007

The IASB has published for comment an exposure draft (ED) of proposed miscellaneous amendments to 25 International Financial Reporting Standards as part of its 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.

  • Availability of the ED. Currently available for the IASB's eIFRS subscribers. Will be publicly available on the IASB's Website starting 22 October 2007.
  • Comment deadline. The IASB requests comments by 11 January 2008.
  • Effective date. The proposed effective date for the proposed amendments would be 1 January 2009.
  • IASB press release. Click here (PDF 51k)
  • More information about the ED. IAS Plus Agenda Project Page.


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