Exposure Draft and Comment Letters
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On 25 September 2008, the IASB published an Exposure Draft of proposed Additional Exemptions for First-time Adopters: Amendments to IFRS 1.
In this exposure draft the International Accounting Standards Board proposes to amend IFRS 1 First-time Adoption of International Financial Reporting Standards to address potential challenges for jurisdictions adopting IFRSs in the near future. |
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The Board plans to publish later this year a reformatted version of IFRS 1, based on proposals published in October 2007. The reformatting will not affect the substance of the proposals in this exposure draft, which shows the proposed changes to IFRS 1 in its existing format.
Comment Letter deadline
The exposure draft is open for comment until 23 January 2009.
How to submit a Comment Letter
- Go to the Comment Letters page.
- Click Submit Comment Letter button.
- Log on using your subscription to eIFRS. If you do not have a subscription, and have not previously registered, you will be required to register. Registration is free and only takes 5 minutes.
- Click Continue button.
- Locate your Comment Letter on your computer using the Browse button and click Upload button when done.
- Click Continue button.