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Sunday 20 April 2014

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The IASB received an update from the May 2010 meeting of the IFRS Interpretations Committee

 23 July 2010


Following the IFRS Interpretations Committee's recommendation, the Board tentatively decided that IAS 32 Financial Instruments: Presentation - Clarification of the puttable instruments criteria for income trust units did not meet the criteria for inclusion in Annual Improvements.

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