Global Standards for the world economy

Tuesday 23 May 2017

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Annual Improvements

Exposure Draft [Oct 2007]

 Exposure Draft and Comment Letters


In October 2007 the IASB published for public comment an exposure draft of proposed miscellaneous amendments to 25 International Financial Reporting Standards (IFRSs) under its first annual improvements project.

The objective of the annual improvements project is to provide a streamlined process for dealing efficiently with a collection of miscellaneous, non-urgent but necessary minor amendments to IFRSs.

The exposure draft was open for comment until 11 January 2008 . The comment period is now closed. 

Access the due process documents


Due process documents
Exposure Draft:  Improvements to International Financial Reporting Standards  [PDF]