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The first step taken in the establishment of a typical IASB standard statement is a public hearing on the proposed standard is held. the board

The first step taken in the establishment of a typical IASB standard statement is

a public hearing on the proposed standard is held.

the board evaluates the research and public response and issues an exposure draft.

topics are identified and placed on the board's agenda.

the board conducts research and analysis and a discussion memorandum is issued.

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