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The IASB issued a collection of amendments to IFRSs grouped around accounting changes for presentation, recognition or measurement purposes and on terminology or editorial changes with minimal effect on accounting.
Unless otherwise specified the amendments are effective for annual periods beginning on or after
The IASB decided to postpone reconsideration of some of the proposals until more analysis could be completed. The Board also decided to issue separately the amendment to restructure IFRS 1 First-time Adoption of International Financial Reporting Standards. The amendments issued today do not include those proposals.