IFRS in Focus — IASB issues exposure draft on improvements to IFRSs 2011
Published on:
28 Jun 2011
Provides a summary of International Accounting Standards Board (IASB) Exposure Draft ED/2011/2 Improvements to IFRSs, which proposes amendments to the following pronouncements:
- IFRS 1 First-time Adoption of IFRSs
- IAS 1 Presentation of Financial Statements
- IAS 16 Property, Plant and Equipment
- IAS 32 Financial Instruments: Presentation
- IAS 34 Interim Financial Reporting