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IFRS for SMEs illustrative consolidated financial statements
nor is it a substitute for reference to the source standard, interpretations and legislative requirements. ... The financial statements set out below illustrate how those presentation and disclosure requirements might be met by a ... two of each of the required financial statements. 3.10 3.10 (b) 3.10 (c) 3.12 3.12 (a) 3.12 (b) 3.14 & 3.20
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