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Conceptual framework: objectives and qualitative characteristics what is the objective of the project? to provide the best foundation for developing principle-based standards, the boards

Ifrs development - ifrs 14 regulatory deferral accounts ...

the iasb issues ifrs 14 - interim standard on regulatory deferral accounts scope of ifrs 14 an entity can only adopt ifrs 14 in connection with the application of ifrs 1 first-time adoption of international financial reporting standards.


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