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This publication relates to reporting requirements as at 31 December 2021.
The first section on topical issues includes items that entities might want to consider for this year end. The second part of the document includes the standards and interpretations that are newly applicable for 31 December year ends.
The final part of the document includes the standards and interpretations that are effective in the future but as per paragraph 30 of IAS 8, might need disclosure of the possible impact of application if material.
This document is updated real time on Viewpoint.
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