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The IASB tentatively decided to finalise the proposed amendment

 27 February 2012


The Board discussed seven of the proposed Improvements to IFRSs from the exposure draft published in June 2011. On the basis of the comments that the Board received from respondents and the recommendations of the IFRS Interpretations Committee, the Board tentatively decided to finalise six of the seven proposed improvements, including IAS 1 Presentation of Financial Statements—Clarification of the minimum requirements for comparative information in financial statements.

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