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The Essential IFRS Guide has been comprehensively reformatted, updated and edited for 2022 to include recent IFRS updates. The Guide is now fully up-to-date for Standards that are mandatory for 2022 accounting periods, and also covers Standards or amendments that are mandatory from 2023 or later to enable the reader to plan for their implementation.This innovative publication explains the theoretical framework that underpins IFRS and will allow readers to develop knowledge and skills in understanding and applying accounting standards in the preparation of financial statements of entities, incl
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