國際會計準則理事會提出一個簡化的流程，期望有效地處理會計準則應用及措詞的不一致性問題。理事會已公佈了對三個會計準則的修訂建議並把這項公開徵詢立為周年改善工作的一部份。
徵求意見稿包括對IAS 12所得稅，IAS 23借款成本和IAS 28對聯營和合資企業投資的修訂建議。
意見及支持理據應以書面形式提交。截止日期為2017年4月12日
參考︰
Reanda International Network Limited, a Hong Kong limited company wholly owned by Reanda International Investment (Beijing) Company Limited, a PRC limited company, collectively known as Reanda International. Network firms of the Reanda International Network, including both member firms and correspondent firms, are affiliated with Reanda International, each of which is a separate legal entity and does not act as agent of Reanda International or any other member firm. Reanda International and each member firm are liable only for their own acts or omissions and are not responsible for the activities or services of any other. Reanda International provides no client services. All rights reserved.
利安达国际网络有限公司为利安达国际投资（北京）有限公司（一家中国有限公司）的全资香港子公司（与其他有关附属机构合称为「利安达国际」）。利安达国际之网络所，包括成员所和联系所，均为独立法律实体，不代表利安达国际或任何利安达国际其他网络所。利安达国际及各网络所对各自的行为、疏忽或遗漏不承担任何责任。利安达国际不向客户提供任何服务。利安达国际保留一切权利。
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