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On 13 December 2007 the International Accounting Standards Board (IASB) published for public comment an exposure draft of proposed amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements.
The exposure draft - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate - was developed in response to comments received on a related exposure draft published in January 2007.
The Exposure Draft was open for comment until 26 February 2008.
