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IASB publishes proposed amendments to IFRS 10

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20 Dec 2011

The IASB has published Exposure Draft ED/2011/7 'Transition Guidance (Proposed amendments to IFRS 10)' for public comment.

The proposed amendments address the transition guidance in IFRS 10 Consolidated Financial Statements by clarifying retrospective application. Comments on the exposure draft are due by 21 March 2012.

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