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IASB issues exposure draft on Improvements to IFRSs: 2010-2012 Cycle

IFRS in Focus


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On 3 May 2012, the International Accounting Standards Board (IASB) issued for public comment Exposure Draft ED/2012/1 Annual Improvements to IFRSs: 2010-2012 Cycle (‘the ED’), which proposes amendments to 11 International Financial Reporting Standards (IFRSs) under its annual improvements project. The annual improvements process is designed to make necessary, but non-urgent, amendments to IFRSs.

The proposed effective date for the amendments is for annual periods beginning on or after 1 January 2014, with the exception of the amendment to IFRS 3 Business Combinations and the corresponding consequential amendment to IFRS 9 Financial Instruments, which are effective for annual periods beginning on or after 1 January 2015. Early adoption is proposed to be permitted for all of the amendments.

The comment period for the ED ends on 5 September 2012.

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