Welcome to the website of the IFRS Foundation and the IASB

Monday 22 September 2014

Banner graphic

Exposure draft and comment letters [May 2012]


 

Exposure draft and comment letters


On 3 May 2012 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 project provides a streamlined process for dealing efficiently with a collection of narrow‑scope amendments to IFRSs.

The proposed amendments reflect issues discussed by the IASB in the project cycle that began in 2010. These amendments meet the criteria for the annual improvements process that were approved by the IFRS Foundation Trustees in February 2011 as part of a revision to the Due Process Handbook for the IASB

The Exposure Draft was open for public comment until 5 September 2012.

To view the comment letters, please click here.

 

Due process documents
Exposure draft: Annual Improvements to IFRSs 2010—2012 Cycle [English] [PDF]
公開草案: IFRSの年次改善 2010—2012年サイクル [Japanese] [PDF]
Exposé-sondage: Améliorations annuelles des IFRS Cycle 2010-2012 [French][PDF]

Related information

Click here to read the press release