Improvements to IFRSs BV2009

Improvements to IFRSs BV2009 - except that: Mr Yamada...

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Improvements to IFRSs Approval by the Board of Improvements to IFRSs issued in May 2008 In May 2008 the International Accounting Standards Board issued Improvements to IFRSs. The document contained miscellaneous amendments to International Financial Reporting Standards (IFRSs) and the related Bases for Conclusions and guidance made in the Board’s first annual improvements project. The annual improvements project provides a vehicle for making non-urgent but necessary amendments to IFRSs. The amendments have been incorporated into the text of the IFRSs set out in this edition. Improvements to IFRSs was approved for issue by the thirteen members of the International Accounting Standards Board,
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Unformatted text preview: except that: Mr Yamada dissented from one of the amendments to IAS 28 Investments in Associates . Mr Leisenring dissented from one of the amendments to IAS 38 Intangible Assets . The dissenting opinions of those Board members are set out after the Basis for Conclusions on the IFRSs affected. Sir David Tweedie Chairman Thomas E Jones Vice-Chairman Mary E Barth Stephen Cooper Philippe Danjou Jan Engstrm Robert P Garnett Gilbert Glard James J Leisenring Warren J McGregor John T Smith Tatsumi Yamada Wei-Guo Zhang IASCF 1 2 IASCF...
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This note was uploaded on 02/22/2012 for the course ACCOUNTING 402 taught by Professor Sanaabadry during the Spring '12 term at DISD.

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Improvements to IFRSs BV2009 - except that: Mr Yamada...

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