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IASB meeting summaries and observer notes

 IASB January 2006


The Board decided to amend IAS 33 Earnings per Share to require use of the treasury stock method for calculating the dilutive effect of convertible instruments. The treasury stock method replaces the �if converted� method currently used in IAS 33.

The Board directed the staff to prepare an exposure draft of the

proposed amendments to IAS 33.

Date: 1/24/2006