The amendments reflect issues that were included in exposure drafts of proposed amendments to IFRSs published in October 2007, August 2008 and January 2009.
The IASB issued its latest set of annual improvements, a collection of amendments to twelve IFRSs.
The amendments reflect issues that were included in exposure drafts of proposed amendments to IFRSs published in October 2007, August 2008 and January 2009.
Unless otherwise specified, the amendments are effective for annual periods beginning on or after 1 January 2010, although entities are permitted to adopt them earlier.
Press release
List of proposed aendments
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