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| « Register for Exclusive Fifth Weekend Batch of Spanish... | The next ISA AT is scheduled to be held on 29th June 2019... » |
Annual Improvements to IFRS Standards 2018–2020 |
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| May, 23rd 2019 |
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Introduction
The Exposure Draft proposes amendments in the following Standards on below subjects:
| Standard |
Subject of proposed amendment |
| IFRS 1 First-time Adoption of International Financial Reporting Standards |
Subsidiary as a first-time adopter of IFRS Standards |
| IFRS 9 Financial Instruments |
Fees included in the ‘10 percent’ test for derecognition of financial liabilities. |
| Illustrative Examples accompanying IFRS 16 Leases |
Lease incentives |
| IAS 41 Agriculture |
Taxation in fair value measurements |
Invitation to comment
ASB invites comments on the Exposure Draft from the public. The downloadable version is available at: https://resource.cdn.icai.org/55328asb44673.pdf
How to comment
Comments should be submitted using one of the following methods, so as to be received not later than July 8, 2019.
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| 1. Electronically: |
Visit at the following link (Preferred method):
http://www.icai.org/comments/asb/ |
| 2. Email: |
Comments can be sent to: commentsasb@icai.in |
| 3. Postal: |
Secretary, Accounting Standards Board,
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg,
New Delhi 110 002 |
Further clarifications on this Exposure Draft may be sought by e-mail to asb@icai.in |
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