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 www.iasb.org. The IASB requests comments by Nov. 24, 2009.

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