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Newsletter on annual improvements ED

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04 Sep 2009

On 26 August 2009, the IASB published an Exposure Draft proposing improvements to the following eleven IFRSs:

  • IFRS 1 First-time Adoption of International Financial Reporting Standards
  • IFRS 3 Business Combinations
  • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
  • IFRS 7 Financial Instruments: Disclosures
  • IAS 1 Presentation of Financial Statements
  • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
  • IAS 27 Consolidated and Separate Financial Statements
  • IAS 28 Investments in Associates
  • IAS 34 Interim Financial Reporting
  • IAS 40 Investment Property
  • IFRIC 13 Customer Loyalty Programmes
Deloitte's IFRS Global Office has published an IAS Plus Update Newsletter – IASB Releases Omnibus Exposure Draft of Annual Improvements (PDF 71k) explaining the proposed improvements.
Click to go to the Project Page on the IAS Plus Website. Past issues of all IAS Plus newsletters are Here.


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