The International Accounting Standards Board has published a set of proposed amendments to 11 International Financial Reporting Standards as part of its annual improvements project.

The various proposals range from clarification of the measurement of non-controlling interests in the IASB’s business combination standard, IFRS 3, to changes in wording to remove unintended consequences in the interpretation of some other standards.

The exposure draft containing the proposed amendments is available in the “Open to Comment” section of The IASB requests comments by Nov. 24, 2009.

Register or login for access to this item and much more

All Accounting Today content is archived after seven days.

Community members receive:
  • All recent and archived articles
  • Conference offers and updates
  • A full menu of enewsletter options
  • Web seminars, white papers, ebooks

Don't have an account? Register for Free Unlimited Access