How are IASB preliminary views and IASB exposure drafts related to IASB standards?

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How are IASB preliminary views and IASB exposure drafts related to IASB standards?
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Intermediate Accounting IFRS

ISBN: 978-1119372936

3rd edition

Authors: Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield

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