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Tuesday 21 October 2014

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The IASB decided that this issue should be exposed in the form of Annual Improvements with a comment period of 90 days

 19 October 2012


The IASB staff explained the due process steps the IASB has taken to date in preparation for the publication of the Exposure Draft and noted that the applicable due process steps have been completed.

All IASB members present agreed that it has complied with the due process requirements to date.

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