IAS Plus newsletter on Annual Improvements 2008
16 Aug 2008
Deloitte's IFRS Global Office has published a Special Edition IAS Plus Newsletter — IASB Releases Omnibus Exposure Draft of Annual Improvements for 2008.
The ED was issued 7 August 2008 and includes 12 separate proposed amendments that would impact 8 different Standards. Most of the proposals would be effective for annual periods beginning on or after 1 January 2010, with earlier adoption permitted. However, those arising from the revised IFRS 3 Business Combinations would take effect 1 July 2009 (in line with the effective date of that standard).
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