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The IASB decided that no further clarification of the requirements in IFRS 8 relating to the identification of the CODM is needed

 21 November 2011

The IASB discussed how concerns raised by the European Securities and Markets Authority (ESMA) regarding the application of the aggregation criteria and the identification of the chief operating decision maker (CODM) in IFRS 8 could be addressed, with reference to how similar concerns had been addressed in US GAAP.

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