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IFRS in Focus — IASB issues exposure draft on offsetting financial assets and financial liabilities

Published on: Feb 09, 2011

On January 28, 2011, the International Accounting Standards Board issued an exposure draft ED/2011/1 Offsetting Financial Assets and Financial Liabilities. The ED follows deliberations between the IASB and the Financial Accounting Standards Board (FASB) and results in convergence of their accounting standards on the offsetting of financial assets and financial liabilities.


Correction list for hyphenation

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