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iGAAP Alert: June 2011

IASB issues exposure draft on Improvements to IFRSs 2011

iGAAP Alert: November 2010

Background

As part of its annual improvements process, the IASB has proposed seven amendments to five standards:IFRS 1, IAS 1, IAS 16, IAS 32, and IAS 34.

Most of the proposed amendments clarify existing guidance. One very useful clarification relates to the ‘third balance sheet’ requirements in IAS 1: under the proposals, additional related notes are not required to accompany that additional balance sheet.

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