Introduction (paras. BC1-BC8)
| BC1-BC3 | |
| Differences between IAS 14 and SFAS 131 (paras. BC4-BC5) | |
| Academic research findings (para. BC6) | |
| Meetings with users (paras. BC7-BC8) | |
Date-stamp loading
| BC1-BC3 | |
| Differences between IAS 14 and SFAS 131 (paras. BC4-BC5) | |
| Academic research findings (para. BC6) | |
| Meetings with users (paras. BC7-BC8) | |