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As International Accounting Standards are continually being updated with amendments and consequential amendments, we maintain one version of all of the international accounting standards with all of the updates clearly marked. We refer to these as the ‘versioned standards’.
When an amendment or new standard is published we update the relevant paragraph with the existing standards adding a note of the amendment in a footnote. Nine months after the new standard or amendment is effective we include the new text in the main paragraph of the standards and include the old text as the footnote. We keep the old text for four years.
Click Table of Contents above to navigate to a standard.
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