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Covers all IASB standards through S
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International Financial Reporting S
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Contents Foreword: World Bank Treas
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Foreword: World Bank Treasury The p
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Acknowledgments The authors are gra
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xii Introduction 5. Presentation an
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CHAPTER 1 Framework for the Prepara
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Chapter 1 Framework for the Prepara
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Chapter 1 Framework for the Prepara
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Chapter 1 Framework for the Prepara
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CHAPTER 2 First-Time Adoption of IF
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Chapter 2 First-Time Adoption of IF
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Chapter 2 First-Time Adoption of IF
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CHAPTER 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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Chapter 3 Presentation of Financial
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38 Chapter 4 Statement of Cash Flow
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40 Chapter 4 Statement of Cash Flow
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42 Chapter 4 Statement of Cash Flow
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44 Chapter 4 Statement of Cash Flow
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46 Chapter 4 Statement of Cash Flow
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CHAPTER 5 Accounting Policies, Chan
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Chapter 5 Accounting Policies, Chan
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Chapter 5 Accounting Policies, Chan
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Chapter 5 Accounting Policies, Chan
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CHAPTER 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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Chapter 6 Business Combinations (IF
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CHAPTER 7 Consolidated and Separate
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Chapter 7 Consolidated and Separate
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Chapter 7 Consolidated and Separate
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Chapter 7 Consolidated and Separate
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Chapter 7 Consolidated and Separate
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Chapter 7 Consolidated and Separate
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CHAPTER 8 Investments in Associates
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Chapter 8 Investments in Associates
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Chapter 8 Investments in Associates
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Chapter 8 Investments in Associates
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CHAPTER 9 Interests in Joint Ventur
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Chapter 9 Interests in Joint Ventur
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Chapter 9 Interests in Joint Ventur
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Chapter 9 Interests in Joint Ventur
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Part III Statement of Financial al
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110 Chapter 10 Property, Plant, and
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112 Chapter 10 Property, Plant, and
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114 Chapter 10 Property, Plant, and
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116 Chapter 10 Property, Plant, and
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118 Chapter 10 Property, Plant, and
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120 Chapter 10 Property, Plant, and
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122 Chapter 10 Property, Plant, and
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124 Chapter 11 Investment Property
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126 Chapter 11 Investment Property
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128 Chapter 11 Investment Property
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CHAPTER 12 Agriculture (IAS 41) 12.
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Chapter 12 Agriculture (IAS 41) 133
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Chapter 12 Agriculture (IAS 41) 135
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Chapter 12 Agriculture (IAS 41) 137
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Chapter 12 Agriculture (IAS 41) 139
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Chapter 12 Agriculture (IAS 41) 141
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144 Chapter 13 Intangible Assets (I
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146 Chapter 13 Intangible Assets (I
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148 Chapter 13 Intangible Assets (I
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150 Chapter 13 Intangible Assets (I
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152 Chapter 14 Leases (IAS 17) 14.3
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154 Chapter 14 Leases (IAS 17) TABL
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156 Chapter 14 Leases (IAS 17) TABL
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158 Chapter 14 Leases (IAS 17) ■
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160 Chapter 14 Leases (IAS 17) TABL
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162 Chapter 14 Leases (IAS 17) EXAM
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164 Chapter 14 Leases (IAS 17) Asse
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166 Chapter 14 Leases (IAS 17) EXPL
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CHAPTER 15 Income Taxes (IAS 12) 15
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Chapter 15 Income Taxes (IAS 12) 17
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Chapter 15 Income Taxes (IAS 12) 17
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Chapter 15 Income Taxes (IAS 12) 17
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Chapter 15 Income Taxes (IAS 12) 17
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Chapter 15 Income Taxes (IAS 12) 17
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Chapter 15 Income Taxes (IAS 12) 18
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184 Chapter 16 Inventories (IAS 2)
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186 Chapter 16 Inventories (IAS 2)
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188 Chapter 16 Inventories (IAS 2)
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190 Chapter 16 Inventories (IAS 2)
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CHAPTER 17 Financial Instruments: R
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Chapter 17 Financial Instruments: R
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Chapter 17 Financial Instruments: R
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Chapter 17 Financial Instruments: R
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Chapter 17 Financial Instruments: R
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Chapter 17 Financial Instruments: R
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Chapter 17 Financial Instruments: R
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Chapter 17 Financial Instruments: R
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Chapter 17 Financial Instruments: R
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Chapter 17 Financial Instruments: R
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Chapter 17 Financial Instruments: R
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Chapter 17 Financial Instruments: R
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CHAPTER 18 Financial Instruments (I
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Chapter 18 Financial Instruments (I
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Chapter 18 Financial Instruments (I
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CHAPTER 19 Noncurrent Assets Held f
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Chapter 19 Noncurrent Assets Held f
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Chapter 19 Noncurrent Assets Held f
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Chapter 19 Noncurrent Assets Held f
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CHAPTER 20 Exploration for and Eval
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Chapter 20 Exploration for and Eval
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Chapter 20 Exploration for and Eval
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Chapter 20 Exploration for and Eval
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240 Chapter 21 Provisions, Continge
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242 Chapter 21 Provisions, Continge
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244 Chapter 21 Provisions, Continge
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CHAPTER 22 The Effects of Changes i
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Chapter 22 The Effects of Changes i
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Chapter 22 The Effects of Changes i
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Chapter 22 The Effects of Changes i
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CHAPTER 23 Revenue (IAS 18) 23.1 OB
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Chapter 23 Revenue (IAS 18) 259 23.
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Chapter 23 Revenue (IAS 18) 261 23.
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Chapter 23 Revenue (IAS 18) 263 EXP
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CHAPTER 24 Construction Contracts (
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Chapter 24 Construction Contracts (
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Chapter 24 Construction Contracts (
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Chapter 24 Construction Contracts (
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Chapter 24 Construction Contracts (
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276 Chapter 25 Employee Benefits (I
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278 Chapter 25 Employee Benefits (I
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280 Chapter 25 Employee Benefits (I
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282 Chapter 25 Employee Benefits (I
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284 Chapter 25 Employee Benefits (I
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286 Chapter 25 Employee Benefits (I
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288 Chapter 26 Impairment of Assets
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290 Chapter 26 Impairment of Assets
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292 Chapter 26 Impairment of Assets
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294 Chapter 26 Impairment of Assets
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296 Chapter 27 Borrowing Costs (IAS
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298 Chapter 27 Borrowing Costs (IAS
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300 Chapter 27 Borrowing Costs (IAS
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302 Chapter 27 Borrowing Costs (IAS
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304 Chapter 28 Accounting for Gover
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306 Chapter 28 Accounting for Gover
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CHAPTER 29 Share-Based Payment (IFR
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Chapter 29 Share-Based Payment (IFR
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Chapter 29 Share-Based Payment (IFR
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Chapter 29 Share-Based Payment (IFR
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Chapter 29 Share-Based Payment (IFR
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Chapter 29 Share-Based Payment (IFR
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CHAPTER 30 Events after the Reporti
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Chapter 30 Events after the Reporti
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CHAPTER 31 Related-Party Disclosure
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Chapter 31 Related-Party Disclosure
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Chapter 31 Related-Party Disclosure
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Chapter 31 Related-Party Disclosure
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Chapter 31 Related-Party Disclosure
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Chapter 31 Related-Party Disclosure
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Chapter 31 Related-Party Disclosure
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Chapter 31 Related-Party Disclosure
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Chapter 31 Related-Party Disclosure
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Chapter 31 Related-Party Disclosure
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Chapter 31 Related-Party Disclosure
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CHAPTER 32 Earnings per Share (IAS
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Chapter 32 Earnings per Share (IAS
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Chapter 32 Earnings per Share (IAS
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Chapter 32 Earnings per Share (IAS
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Chapter 32 Earnings per Share (IAS
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Chapter 32 Earnings per Share (IAS
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