Thursday 22 August 2019
IASB concludes 2010–2012 & 2011–2013 Annual Improvements Cycles
The IASB considered a due process complaint that had been raised and the consequences for its previous decision
The IASB tentatively decided to finalise the proposed amendments to IAS 40
The Interpretations Committee recommended that the IASB should finalise the proposed amendment to IAS 40
IASB publishes proposals for amendments under its annual improvements project
The IASB decided that this issue should be exposed in the form of Annual Improvements with a comment period of 90 days
The IASB tentatively decided to include the proposed amendment in the next Annual Improvements to IFRSs exposure draft
The Interpretations Committee decided to recommend that the Board should amend IAS 40