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The staff provided the Board with a summary of constituent outreach activities the IASB has performed since the issuance of the exposure draft.

The staff has met with over 400 preparers, accounting firms, industry groups, regulators and users in around the world through various mediums including conferences, roundtables, discussion forums, conference call and individual meetings. The staff also highlighted some of the areas frequently raised as concerns, but did not discuss the issues in detail as those issues will be brought back to the board within specific agenda papers after the comment letter process has closed.

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