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Meeting summaries and observer notes

 IASB January 2007


The Board published its Exposure Draft Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation on 22 June 2006. The comment period ended on 23 October 2006. Eighty-seven comment letters were received.

The staff presented an analysis of the comment letters to the Board. No decisions were made. The next steps will be a detailed analysis by the staff of the scope of any possible amendment.

Date: 1/25/2007