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The International Accounting Standards Board (IASB) has issued a collection of narrow-scope amendments to IFRS Standards. The collection includes amendments to three Standards as well as Annual Improvements to IFRS Standards, which addresses non-urgent (but necessary) minor amendments to four standards.
The Amendments issued are as follows:
• Reference to the Conceptual Framework (Amendments to IFRS 3)
• Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16)
• Onerous Contracts—Cost of Fulfilling a Contract (Amendments to IAS 37)
• Annual Improvements to IFRS Standards 2018-2020 cycle
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