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This article was printed from Confederation of Asian and Pacific Accountants
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By: (Thursday, September/05/2013)

Accounting standards (the International Financial Reporting Standards - IFRS) and/or guidance materials are issued by the International Accounting Standards Board (IASB).

The IASB also issues accounting standards for small- and medium-sized entities (the International Financial Reporting Standards for SMEs - IFRS for SMEs).

Substantial information in relation to accounting standard matters can be found in the IFRS Foundation website at:

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