12. September 2023
Today, the IASB have published the Exposure Draft Annual Improvements to IFRS Accounting Standards (Volume 11). This publication commences the IASB’s consultation process for a new cycle of annual improvements to IFRSs. The Exposure Draft proposes minor amendments to IFRS 1, IFRS 7, IFRS 9, IFRS 10 und IAS 7, affecting the following issues:
Comments are requested by 11 December 2023. Further information are available from the IASB project website.