IASB proposes annual improvements to IFRS Accounting Standards

The IASB has published the Exposure Draft Annual Improvements to IFRS Accounting Standards—Volume 11.
The proposed amendments 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 its accompanying Guidance on implementing IFRS 7; IFRS 9 Financial Instruments; IFRS 10 Consolidated Financial Statements; and IAS 7 Statement of Cash Flows.
The comment deadline is 11 December 2023.