IASB issues small amendments to IFRS 3, IAS 16, IAS 17 and some annual improvements on IFRS 1, IFRS 9, IAS 41 and IFRS 16



The package of amendments includes narrow-scope amendments to three standards as well as the board’s Annual improvements, which are changes that clarify the wording or correct minor consequences, oversights or conflicts between requirements in the Standards.
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