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Annual Improvements

Exposure draft and comment letters [Aug 2009]


 Exposure draft and comment letters 2009


On 26 August 2009 the International Accounting Standards Board (IASB) published for public comment an exposure draft of proposed amendments to eleven International Financial Reporting Standards (IFRSs) under its annual improvements project.

The proposed amendments reflect issues discussed by the IASB in the project cycle that began last year. The proposals range from clarification of the measurement of non-controlling interests in IFRS 3 (as revised in 2008) Business Combinations, to changes of wording to clarify the meaning and remove unintended inconsistencies

Comment letters

The exposure draft was open for comment until 24 November 2009, the comment period is now closed.

Click here to view the comment letters.

Due process documents
Exposure draft: Improvements to IFRSs [English] [PDF]
Expos�-sondage: Projet de modification des IFRS [French] [PDF]

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