![华 英](https://www.forvismazars.com/var/mazars/storage/images/_aliases/user_block/media/global-contents/group-data-base/contact-photos/panoramic/robinson-hua-ying/57844498-1-eng-GB/a97cc342b8bb-Robinson-HUA-Ying.jpg.webp)
At the same time, "maintenance" work on IFRSs will continue. The Feedback Statement on the IFRS 3 Post Implementation Review should be published in the first half of the year; this will be an occasion to see how the IASB expects to address changes to a standard that is converged with US GAAP.
Finnally the Disclosure Initiative project, which aroused much stakeholder interest when it was launched, has produced its first amendments and should see significant progress this year, with the publication of a Discussion Paper on the general objectives and principles of disclosure.
Highlights
IFRS Standards
- Disclosure Initiative: IASB issues IAS1 amendments and draft amendments to IAS7
- Endorsement of the 2011-2013 Annual improvements cycle
A closer look
- IASB publishes clarifications on investment entities
- The IASB's portfolio of projects on the presentation of financial statements and disclosures