IFRS expert David Cairns provides
a round-up of the latest international accounting standards
IASB
IMPROVEMENTS TO IFRS
The International Accounting Standards Board has issued Improvements
to IFRS which amends twelve International Financial Reporting Standards.
Most of the resulting amendments are effective for annual periods
beginning on or after 1 January 2010, although an entity may adopt
them earlier. Many are consistent with existing IFRSs and, therefore,
can be adopted early by an entity reporting under IFRS adopted by
the EU.
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