ASCG comment letter on the IASB ED Annual Improvements (Vol. 11)

Today, the ASCG have submitted to the IASB a short comment letter on the IASB Exposure Draft Entwurf Annual Improvements (Volume 11). In our letter, we confirm that all proposals are mere editorial corrections and, thus, are unproblematic. We fully agree with these proposals.

In addition, the ASCG simultaneously has submitted a further comment letter to EFRAG – thereby contributing to the EFRAG draft comment letter. Therein, we comment on two critical comments tentatively made by EFRAG but which we do not agree with.