IASB aims to alter 12 standards.
| Position | Technical Update - International Accounting Standards Board - Brief Article |
The International Accounting Standards Board (IASB) has published proposals to revise 12 of its 34 active standards. Its plans, in the form of an exposure draft entitled "Improvements to International Accounting Standards", aim to eliminate "alternatives, redundancies and conflicts in existing standards". The following standards are affected:
* IAS1: Presentation of Financial Services.
* IAS2: Inventories.
* IAS8: Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies.
* IAS10: Events after the Balance Sheet Date.
* IAS16: Property, Plant and Equipment.
* IAS17: Leases.
* IAS21: The Effects of Changes in Foreign Exchange Rates.
* IAS23: Borrowing Costs.
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