This Exposure Draft on Additional Exemptions for First-time Adopters: Proposed Amendments to IFRS 1, has been issued by the International Accounting Standards Board to address potential challenges for jurisdictions adopting IFRSs in the near future.
Invitation to comments
ASB invites comments on the said Draft from the public. The downloadable version of the draft is available at http://www.iasb.org/NR/rdonlyres/2663F948-DBDE-453F-8950-ABD3FCF9B76B/0/ED_IFRS_1_Additional_Exemptions.pdf . Comments would be most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.
Comments should be submitted in writing to the Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi-110002, so as to be received not later than December 05, 2008. Comments can also be sent by e-mail at tdte@icai.org or edcommentsasb@icai.org
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