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August 25, 2011

EFRAG to research IASB proposals on revenue recognition

The European Financial Reporting Advisory Group (EFRAG) is to conduct field testing on the revised International Accounting Standards Board (IASB) proposal on revenue recognition.

The research, which will be conducted in partnership with European national standard setters and co-ordinated by the IASB, will be published by the end of September.

EFRAG said the field testing should identify potential implementation and application concerns and help estimate the effort required to implement and apply the proposals.

Participants in field testing will be selected throughout September.

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