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| The International Accounting Standards Board (IASB) has issued Exposure Draft on Discontinued Operations: Proposed Amendments to IFRS 5 with the objective �to revise the definition of discontinued operations and required additional disclosure related to components of an entity that have been (or will be) disposed of�. |
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| Invitation to comments |
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| ASB invites comments on the said Draft from the public. The downloadable version of the draft is available at http://www.iasb.org/NR/rdonlyres/B47D08C2-A78A-49E8-92A7-63A9DE737629/0/ED_Discontinued_Operations_IFRS_5.pdf Comments would be most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording. |
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| Comments should be submitted in writing to the Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi-110002, so as to be received not later than December 05, 2008. Comments can also be sent by e-mail at tdte[at]icai[dot]org or edcommentsasb[at]icai[dot]org |