EFRAG has completed its due process regarding the Improvements to IFRSs and recommends the adoption of the amendments made.
EFRAG has completed its due process regarding the Improvements to IFRSs and recommends the adoption of the amendments made.
EFRAG has concluded that
- they are not contrary to the ‗true and fair principle‘ set out in Article 16(3) of Council Directive 83/349/EEC and Article 2(3) of Council Directive 78/660/EEC; and
- they meet the criteria of understandability, relevance, reliability and comparability required of the financial information needed for making economic decisions and assessing the stewardship of management.
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© EFRAG - European Financial Reporting Advisory Group
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