Annual Improvements to IFRSs 2014-2016 Cycle

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IASB issues exposure draft: Annual Improvements to IFRSs 2014-2016 Cycle

24 November 2015

This edition outlines the proposals set out in the recent exposure draft ED/2015/10 Annual Improvements to IFRSs 2014-2016 Cycle (the “exposure draft”) which was published by the IASB in November 2015 for public comment.

The exposure draft proposes amendments to the following Standards:

  • IFRS 1 First-time Adoption of International Financial Reporting Standards
  • IFRS 12 Disclosure of Interests in Other Entities
  • IAS 28 Investments in Associates and Joint Ventures

The IASB did not propose an effective date for the proposed amendments. However, earlier application is proposed to be permitted.

Comments on the proposals are due by 17 February 2016.

IASB issues exposure draft: Annual Improvements to IFRSs 2014-2016 Cycle
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