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1、ExposureDraftofProposedIMPROVEMENTSTOINTERNATIONALACCOUNTINGSTANDARDSCommentstobereceivedby16September2002ThisExposureDraftispublishedbytheInternationalAccountingStandardsBoard(IASB)forcommentonly.Therecommendationsinthedraftmaybemodifiedinthelightofthecommentsreceivedbeforebeingiss
2、uedintheformofamendedInternationalAccountingStandards.Commentsshouldbesubmittedinwritingsoastobereceivedby16September2002.Allreplieswillbeputonpublicrecordunlessconfidentialityisrequestedbythecommentator.Ifcommentatorsrespondbyfaxoremail,itwouldbehelpfuliftheycouldalsosendahardcopyo
3、ftheirresponsebypost.Commentsshouldpreferablybesentbyemailto:CommentLetters@iasb.org.ukoraddressedto:InternationalAccountingStandardsBoard30CannonStreet,LondonEC4M6XHUnitedKingdomFax:+44(0)2072466411Copyright©2002InternationalAccountingStandardsCommitteeFoundationISBN090562579XAllri
4、ghtsreserved.CopiesofthisExposureDraftmaybemadeforthepurposeofpreparingcommentstobesubmittedtotheIASB,providedsuchcopiesareforpersonalorintra-organisationaluseonlyandarenotsoldordisseminatedandprovidedeachcopyacknowledgestheInternationalAccountingStandardsCommitteeFoundation’scopyri
5、ghtandsetsouttheIASB’saddressinfull.Otherwise,nopartofthisExposureDraftmaybetranslated,reprintedorreproducedorutilisedinanyformeitherinwholeorinpartorbyanyelectronic,mechanicalorothermeans,nowknownorhereafterinvented,includingphotocopyingandrecording,orinanyinformationstorageandretr
6、ievalsystem,withoutpermissioninwritingfromtheInternationalAccountingStandardsCommitteeFoundation.TheIASBlogo/“HexagonDevice”,“IAS”,“IASB”,“IASCF”,“IASC”,“IFRIC”,“IFRS”,“InternationalAccountingStandards”and“InternationalFinancialReportingStandards”areTradeMarksoftheInternationalAccou
7、ntingStandardsCommitteeFoundationandshouldnotbeusedwithouttheapprovaloftheIASCF.Additionalcopiesofthispublicationmaybeobtainedfrom:IASCFPublicationsDepartment,7thFloor,166FleetStreet,LondonEC4A2DY,UnitedKingdom.Tel:+44(0)2074275927Fax:+44(0)2073530562Email:publications@iasb.org.ukWe
8、b:www.iasb.org.ukPR