IAS Plus Newsletter – Improvements 2009

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29 Apr 2009

Deloitte's IFRS Global Office has published an IAS Plus Update Newsletter – Improvements to IFRSs 2009 discussing the final Improvements to 12 IFRSs that the IASB issued on 16 April 2009. The IASB uses the annual improvements project to make necessary, but non-urgent, amendments to IFRSs that will not be included as part of another major project.

The latest amendments were included in exposure drafts of proposed amendments to IFRSs published in October 2007, August 2008, and January 2009. Most of the amendments are effective for annual periods beginning on or after 1 January 2010, although entities are permitted to adopt them earlier.
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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.