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We comment on the amendments proposed under the IASB's annual improvements project (cycle 2015-2017)

  • Deloitte document (mid gray) Image

07 Apr 2017

We have responded to the IASB's Exposure Draft 'Annual Improvements to IFRSs 2015–2017 Cycle' that was IASB published in January 2017 and makes proposes amendments to three IFRSs (IAS 12, IAS 23, IAS 28).

In our comment letter, we agree with the amendments proposed in the ED but are concerned that the proposed amendments do not provide sufficient guidance.

Please click to access the full comment letter.

Correction list for hyphenation

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