IASB proposes annual improvements to IFRS Accounting Standards

This week the International Accounting Standards Board (IASB) proposed narrow-scope amendments to IFRS Accounting Standards that include clarifications, simplifications, corrections or changes to improve consistency in IFRS 1 First-time Adoption of International Financial Reporting Standards; IFRS 7 Financial Instruments: Disclosures and Guidance on implementing IFRS 7; IFRS 9 Financial Instruments; IFRS 10 Consolidated Financial Statements; and IAS 7 Statement of Cash Flows.

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