These Standards are based on the International Financial Reporting Standards and other International Accounting Standards Board (IASB) publications. International Financial Reporting Standards and other IASB publications are copyright of the International Accounting Standards Committee Foundation (IASCF). The text contained in this document may have been amended to facilitate its adoption in accordance with National Law. The approved text of International Financial Reporting Standards and other IASB Publications is the text that is published by the IASCF in English, copies of which may be obtained from IASCF. Please address publications and copyright matters to:
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