51 Dividend policy in itself is not affected by accounting standards, however the presentation of dividends is
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51 Dividend policy in itself is not affected by accounting standards, however the presentation of dividends is affected by IAS 1 Presentation of Financial Statements, IAS 27 Consolidated and Separate Financial Statements and IAS 33 Earnings per Share. Visit the IASPlus website (www.iasplus.com) for more information.
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