Unless otherwise specified, the proposed effective date for the amendments is for annual periods beginning on or after 1 January 2011, although entities would be permitted to adopt them earlier. The proposed effective date for the amendments arising from IFRS 3 and the consequential amendments to the transition requirements of IAS 27
Consolidated and Separate Financial Statements (as amended in 2008) is 1 July 2010.
The exposure draft can be accessed via the project website or on the ‘Open to Comment’ section on
www.iasb.org. The IASB requests comments on the exposure draft by 24 November 2009.
Printed copies of the exposure draft
Improvements to IFRSs (ISBN 978-1-907026-33-1) will be available shortly, at £10 a copy (plus shipping), from the IASC Foundation Publications Department. Those wishing to subscribe to eIFRSs should visit the online shop at
www.iasb.org or contact:
IASC Foundation Publications Department,
30 Cannon Street, London EC4M 6XH, United Kingdom.
Tel: +44 (0)20 7332 2730 Fax +44 (0)20 7332 2749
For press enquiries, please contact:
Mark Byatt, Director of Corporate Communications, IASB
Telephone: +44 (0)20 7246 6472
Sonja Horn, Communications Adviser, IASB
Telephone: +44 (0)20 7246 6463
For technical enquiries, please contact:
Michael Kraehnke, Practice Fellow, IASB
Telephone: +44 (0)20 7246 6912