Global Standards for the world economy

Wednesday 26 October 2016

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The Interpretations Committee tentatively decided to recommend that the IASB finalise the proposed amendment

 18 January 2012

The Committee recommended that the Board should finalise the proposed amendment to:

  1. clarify the requirements for providing comparative information when an entity provides financial statements beyond the minimum comparative information requirements; and
  2. address some aspects of the comparative requirements in specific cases in which an entity changes accounting policies, or makes retrospective restatements or reclassifications.

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