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BC10. Consistent with IFRS 9, IPSAS 41 includes requirements in relation to dividend and interest revenue. However, Appendix D of IPSAS 41 did not remove the previous requirements for dividend and interest revenue from IPSAS 9 Revenue from Exchange Transactions. When it issued PBE IPSAS 41 the NZASB removed the dividend and interest requirements from PBE IPSAS 9 Revenue from Exchange Transactions, in anticipation of the IPSASB making equivalent amendments to IPSAS 9 at a future date. Respondents supported the NZASB’s actions.