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ICAI - IASB Exposure Draft on The annual improvements process
November, 19th 2010

IASB Exposure Draft on The annual improvements process: Proposals to amend the Due Process Handbook for the IASB (Comments to be received by November 26, 2010)

The International Accounting Standards Boards IFRS Interpretations Committee has issued this Exposure Draft on IFRIC interpretation The annual improvements process: Proposals to amend the Due Process Handbook for the IASB with the objective of whether the proposed criteria provide a sufficient and appropriate basis for assessing whether matters relating to the clarification or correction of IFRSs should be addressed using the annual improvements process.

The annual improvements process provides a mechanism for non-urgent but necessary amendments to International Financial Reporting Standards (IFRSs) to be grouped together and issued in one package. Such amendments may clarify guidance and wording, or make relatively minor amendments to the standards that address unintended consequences, conflicts or oversights.

The proposals, following a review by the Trustees Due Process Oversight Committee, recommend modifications to the IASBs Due Process Handbook by enhancing the criteria for determining whether a matter relating to the clarification or correction of IFRSs should be addressed using the annual improvements process.
 
Invitation to comments
 
ASB invites comments on the said Draft from the public. The downloadable version of the draft is available http://www.ifrs.org/NR/rdonlyres/2923D7D9-A1D7-4B2F-9E6A-6BBD80F7A471/0/AIDueProcessAug10.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 November 26, 2010. Comments can also be sent by e-mail at asb@icai.org or edcommentsasb@icai.org.

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