Contents

Introduction IN1 - IN5
Invitation to comment
Approval by the International Accounting Standards Board of Exposure Draft Annual Improvements to IFRS Accounting Standards—Volume 11 published in September 2023
Proposed amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards 39AJ - BC5
Proposed amendments to IFRS 7 Financial Instruments: Disclosures and Proposed amendments to Guidance on implementing IFRS 7 Financial Instruments: Disclosures 44KK - BC10
Proposed amendments to IFRS 9 Financial Instruments 2.1 - BC8
Proposed amendments to IFRS 10 Consolidated Financial Statements B73 - BC2
Proposed amendments to IAS 7 Statement of Cash Flows 37 - BC2

Exposure Draft IASB/AI/ED/2023/1 is published by the International Accounting Standards Board (IASB) for comment only. Comments need to be received by 11 December 2023 and should be submitted by email to commentletters@ifrs.org or online at https://www.ifrs.org/projects/open-for-comment/.

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