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For standards and interpretations (including those that are amendments) for the following areas in IFRS and US GAAP: Â.
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How are IFRS financial reporting standards developed?

The IFRSs financial reporting framework have been. The Red Book is the IFRS standards document issued by the International Organization of Securities Commissions (IOSCO) and The Official Journal of the International Accounting Standards Board (IASB). Accounting Standards BoardThe Consultative Assembly, however, does not have the.. Standards-Issued at 1 January 2018 (Red Book): .
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