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The IASB has issued an Exposure Draft on Improvements to IFRSs as part of its annual improvements process. The ED contains 12 proposals for amendments to 8 Standards (excluding consequential amendments):
· IFRS 2 Share-based Payments
· IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
· IFRS 8 Operating Segments
· IAS 7 Statement of Cash Flows
· IAS 18 Revenue
· IAS 36 Impairment of Assets
· IAS 38 Intangible Assets (2 amendments)
· IAS 39 Financial Instruments: Recognition and Measurement (4 amendments)
Most of the amendments would be effective for annual periods beginning on or after 1 January 2010 unless otherwise stated. The Board will consider all comments received in writing by 7 November 2008.