Lo IASB ha pubblicato l’Exposure Draft Annual Improvements to IFRS Accounting Standards—Volume 11.
Le modifiche proposte includono chiarimenti, semplificazioni o modifiche all’IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 7 Financial Instruments: Disclosures e la Guidance on implementing IFRS 7; IFRS 9 Financial Instruments; IFRS 10 Consolidated Financial Statements; and IAS 7 Statement of Cash Flows.
La consultazione termina l’11 dicembre 2023.