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Annual improvements – comment period

Date recorded:

Comment period

The staff asked the Board about the comment period for the upcoming exposure draft on the 2009-2011 cycle of Improvements to IFRSs. The Board had previously agreed with a 90 day comment period consistent with previous issuance of annual improvements exposure drafts which are usually released in August.

The exposure draft is expected to be issued in June this year; however the 90 day comment period will coincide with the holiday season for the northern hemisphere. As such, the staff asked the Board to permit a 120 day comment period for this round with the intention of reverting back to a 90 day comment period for future annual improvement exposure drafts.

A majority of the Board agreed to permit a 120 day comment period for the forthcoming exposure draft.

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