Comments on Annual improvements to IFRS standards 2015-2017 cycle

Comments from ACCA on 'Annual improvements to IFRS standards 2015 – 2017 cycle: An exposure draft issued by the International Accounting Standards Board.'

ACCA welcomes the opportunity to provide views in response to the consultation from the IASB. This has been done with the assistance of the members of ACCA’s Global Forum for Corporate Reporting. They have considered the questions raised and their views are reflected in the comments set out in the document below.