IASB proposes annual improvements to IFRS Standards

IASB has published proposed narrow-scope amendments to four IFRS Standards as part of its maintenance and improvements of the Standards. The four proposed amendments regard: IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 9 Financial Instruments, Illustrative Examples accompanying IFRS 16 Leases and IAS 41 Agriculture.

The comment deadline is 20 August 2019.