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Improvement Project

Description

The aim of the Improvements project was to reduce or eliminate alternatives, redundancies and conflicts within existing standards and to make other improvements to them" and to deal with some convergence issues and to merge any related SIC consensus into the standard.

The IASB published the result of their Improvement Project in December 2003.

The following standards were part of the Improvement Project:

- IAS 1
- IAS 2
- IAS 8
- IAS 10
- IAS 16
- IAS 17
- IAS 21
- IAS 24
- IAS 27
- IAS 28
- IAS 31
- IAS 33
- IAS 40

Further pervasive changes were made to IAS 32 and IAS 39.
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