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IFRS in Focus — IASB issues exposure draft clarifying the transitional requirements of IFRS 10

Published on: 06 Jan 2012

On 20 December 2011, the IASB published Exposure Draft ED/2011/7 Transition Guidance (Proposed Amendments to IFRS 10), designed to clarify the transitional requirements of IFRS 10 Consolidated Financial Statements.  The proposals are in response to constituent requests for clarification on certain aspects of the transitional guidance in IFRS 10.

This IFRS in Focus newsletter outlines proposals in the exposure draft.

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