文档介绍:ExposureDraftofProposedIMPROVEMENTS TOINTERNATIONAL ACCOUNTING ments to be received by 16 September 2002 This Exposure Draft is published by the International Accounting Standards Board (IASB) ment only. The mendations in the draft may be modified in the light of ments received before being issued in the form of amended International Accounting Standards. Comments should be submitted in writing so as to be received by 16 September 2002 . All replies will be put on public record unless confidentiality is requested by mentator. mentators respond by fax or email, it would be helpful if they could also send a hard copy of their response by post. Comments should preferably be sent by email to: ******@.uk or addressed to: International Accounting Standards Board30 Cannon Street, London EC4M6XHUnited KingdomFax: +44 (0) 20 7246 6411 Copyright ? 2002 International Accounting mittee Foundation ISBN 0 905625 79 XAll rights reserved. Copies of this Exposure Draft may be made for the purpose of ments to be submitted to the IASB, provided such copies are for personal or anisational use only and are not sold or disseminated and provided each copy acknowledges the International Accounting mittee Foundation’s copyright and sets out the IASB’s address in full. Otherwise, no part of this Exposure Draft may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without permission in writing from the International Accounting mittee Foundation. The IASB logo/“Hexagon Device”, “IAS”, “IASB”, “IASCF”, “IASC”, “IFRIC”, “IFRS”, “International Accounting Standards” and “International Financial Reporting Standards” are Trade Marks of the International Accounting mittee Foundation and should not be used without the approval of the copies of this publication may be o