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FSP � Discontinued Operations

IASB meeting summaries

 IASB 29 March 2011



The Board tentatively decided that the proposed changes to discontinued operations do not meet the criteria for inclusion in the Annual Improvements Process. The Board expressed reservations about how urgent the need is to make those changes. It noted that the FASB has still to discuss this matter as well as discussing other changes to its discontinued operations requirements. The Board tentatively decided that it would not publish any exposure draft to amend IFRS 5 before the third quarter.

Date: 3/29/2011