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Saturday 28 November 2015

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IASB Meeting Summaries and Observer Notes

 IASB / FASB May 2011



The IASB and the FASB discussed feedback received on the exposure draft Offsetting Financial Assets and Financial Liabilities and instructed the staff to provide analyses of various issues raised by stakeholders for future deliberations, including simultaneous settlement, collateral, and unit of account.

Date: 5/17/2011

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