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Meeting Summaries and Observer Notes

 IASB April 2009



The Board published the ED Additional Exemptions for First-time Adopters: Amendments to IFRS 1 in September 2008. At this meeting the Board considered an analysis of the comments received on the ED proposals related to oil and gas assets.

The Board tentatively decided that no substantive changes to the proposals are required, but acknowledged the need for some clarifications to the wording. The Board expects to consider the comments received in relation to the other exposure draft proposals in May.

Date: 4/23/2009

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