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IAS 39 — Impairment of financial assets reclassified from AFS to loans and receivables

Date recorded:

The Agenda Decision was confirmed. The Committee spent some time considering the most appropriate reference in IAS 39 to use: whether IAS 39.50C or .50F (or another) should be highlighted. The Committee unanimously agreed to include reference to both paragraphs 50F and 54 in the tentative agenda decision.

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