Exposure Draft: Disclosure Initiative (Proposed amendments to IAS 7).
- (30-12-2014)
________________________________
Exposure Draft published by the International Accounting Standards
Board (IASB) for comment only. Comments on the Exposure Draft need to
be received by March 15, 2015.
The International Accounting Standards Board (IASB) has published this
Exposure Draft to propose amendments IAS 7 Statement of Cash Flows.
This Exposure Draft of proposed amendments to IAS 7 forms part of the
Disclosure Initiative. The objectives of the proposed amendments are
to improve:
(a) information provided to users of financial statements about an
entity's financing activities, excluding equity items; and
(b) disclosures that help users of financial statements to understand
the liquidity of an entity.
Comments are invited on the proposals in this Exposure Draft,
particularly on the questions set out below:
1 Disclosure Initiative amendments
2 Transition provisions
3 IFRS Taxonomy
4 IFRS Taxonomy due process
Invitation to comment
ASB invites comments on the Exposure Draft from the public. The
downloadable version of the draft is available at:
http://www.ifrs.org/Current-Projects/IASB-Projects/Debt-disclosures/Exposure-Draft-December-2014/Documents/ED-Disclosure-Initiative-Amdments-IAS-7-December-2014.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.
How to comment
Comments should be submitted using one of the following methods:
1. Electronically: Click on the below mentioned option to submit a
comment letter or Visit at the following
link: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 himanshi.arora@icai.in
--
- (30-12-2014)
________________________________
Exposure Draft published by the International Accounting Standards
Board (IASB) for comment only. Comments on the Exposure Draft need to
be received by March 15, 2015.
The International Accounting Standards Board (IASB) has published this
Exposure Draft to propose amendments IAS 7 Statement of Cash Flows.
This Exposure Draft of proposed amendments to IAS 7 forms part of the
Disclosure Initiative. The objectives of the proposed amendments are
to improve:
(a) information provided to users of financial statements about an
entity's financing activities, excluding equity items; and
(b) disclosures that help users of financial statements to understand
the liquidity of an entity.
Comments are invited on the proposals in this Exposure Draft,
particularly on the questions set out below:
1 Disclosure Initiative amendments
2 Transition provisions
3 IFRS Taxonomy
4 IFRS Taxonomy due process
Invitation to comment
ASB invites comments on the Exposure Draft from the public. The
downloadable version of the draft is available at:
http://www.ifrs.org/Current-Projects/IASB-Projects/Debt-disclosures/Exposure-Draft-December-2014/Documents/ED-Disclosure-Initiative-Amdments-IAS-7-December-2014.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.
How to comment
Comments should be submitted using one of the following methods:
1. Electronically: Click on the below mentioned option to submit a
comment letter or Visit at the following
link: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 himanshi.arora@icai.in
--
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