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12 Jul. 2013

The AASB has issued Tier 2 Supplement to ED 237

The AASB has issued Tier 2 Supplement to ED 237 Financial Instruments: Expected Credit Losses, which sets out the disclosures proposed in AASB ED 237 from which it is proposed entities applying Tier 2 reporting requirements should be exempt.

An analysis of the proposed disclosure requirements is available on the AASB website.

Comments are due to the AASB by 16 September 2013.