IASB concludes 2007-2009 annual improvements.
The International Accounting Standards Board on Apr. 16 issued Improvements to IFRS--a collection of amendments to 12 International Financial Reporting Standards--as its latest set of annual improvements. The IASB uses the annual improvements project to make necessary, but non-urgent, amendments to IFRS that will not be included as part of another major project. The amendments included in their publication reflect issues that were included in exposure drafts of proposed amendments to IFRS published in Oct. 2007, Aug. 2008 and Jan. 2009. Unless otherwise specified, the amendments are effective for annual periods beginning on or after Jan. 1, 2010, although entities are permitted to adopt them earlier.
Improvements to IFRS is available for eIFRS subscribers. Those wishing to subscribe to eIFRS should visit the online shop at www.iasb.org. Printed copies of Improvements to IFRS...
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