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IFRS Newsletter No. 02 – 2021
2021 starts with a relatively stable IFRS framework under which to prepare financial statements for this financial year, given the limited number and scope of the standards coming into force on January 1.
Nevertheless, the IASB continues to maintain existing standards, while also conducting standard-setting and research activities, as evidenced by the three projects presented in this edition.
SUMMARY
- Introduction
- IFRS Highlights
- A Closer Look
- Discussion Paper on Business Combinations under Common Control
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