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IASB proposes narrow-scope amendments to IFRS accounting standards

Oct 01, 2023 · 1 min read

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The IASB has published proposed narrow-scope amendments to IFRS accounting standards and accompanying guidance as part of its periodic maintenance, a news release said. The proposed improvements are packaged together in one document.

According to the release, it includes clarifications, simplifications, corrections, or changes to improve consistency in:

  • IFRS 1, First-time Adoption of International Financial Reporting Standards;

  • IFRS 7, Financial Instruments: Disclosures and its accompanying Guidance on implementing IFRS 7;

  • IFRS 9, Financial Instruments;

  • IFRS 10,

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