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technical factsheet 180 - ACCA Global

technical factsheet 180 Related parties CONTENTS 1. Introduction 1 2. Legislative requirement 1 3. Accounting standards 3 4. Example 5 5. Checklist 7 6. Sources of information 10 This technical factsheet is for guidance purposes only. It is not a substitute for obtaining specific legal advice.

technical factsheet 180 Related parties CONTENTS 1. Introduction 1 2. Legislative requirement 1 3. Accounting standards 3 4. Example 5

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