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ED on 'First-Time Application of IFRS' moved to 3rd quarter

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16 May 2002

IASB's press release on its Improvements exposure draft also indicated that the ED on First-Time Application of IFRS is now planned for third quarter 2002, rather than second quarter.

The ED on Business Combinations is also planned for third quarter 2002. The ED on proposed Revisions to IAS 32 and IAS 39 is expected in the second quarter.

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