ACCOUNTING STANDARDS BOARD
The Board has approved the application of International Financial Reporting Standards (IFRS® ... well as any regulations issued by the Minister of Finance regarding the effective dates of the Standards, published in the Government Gazette. ... when a different accounting treatment has been adopted in accordance
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GRAP 1 Presentation of Financial Statements April …
www.asb.co.zaGRAP 1 Issued April 2004 Presentation of Financial Statements 3 Contents Standard of Generally Recognised Accounting Practice
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