Wednesday 11 December 2013
The IASB tentatively decided to finalise the proposed amendment
The Interpretations Committee tentatively decided to recommend that the IASB finalise the proposed amendment
The IASB tentatively decided to include the proposed amendment within the next Improvements to IFRSs exposure draft
The Interpretations Committee discussed this issue based on the IASB’s decisions in March 2010
The IASB deliberated this issue in the context of the Financial Statement Presentation project
The Interpretations Committee thinks that the current guidance in IAS 1 may lead to diversity in practice in understanding the requirements
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