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Exposure draft of Annual Improvements to IFRSs 2010-2012 Cycle (Comments to be received by August 30, 2012)

The International Accounting Standards Board had issued this Exposure draft of Annual Improvements to IFRSs 2010-2012 Cycle On 3 May 2012. The project provides a streamlined process for dealing efficiently with a collection of narrow-scope amendments to IFRSs.

The proposed amendments reflect issues discussed by the IASB in the project cycle that began in 2010. These amendments meet the criteria for the annual improvements process that were approved by the IFRS Foundation Trustees in February 2011 as part of a revision to the Due Process Handbook for the IASB.

Invitation to comment

ASB invites comments on the said Exposure Draft from the public. The downloadable version of the Document

Check attached files

Comments would be most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.

Comments should be submitted in writing to the Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi-110002, so as to be received not later than August 30, 2012. Comments can also be sent by e-mail at asb@icai.org or edcommentsasb@icai.org



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