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All of the following are included in the IASB stated goals EXCEPT: to promote and facilitate the adoption of IFRS through the convergence of national

All of the following are included in the IASB stated goals EXCEPT:

to promote and facilitate the adoption of IFRS through the convergence of national accounting standards.

to take account of the financial reporting needs of emerging economies and small and medium-sized entities.

to provide a common standard in detecting, measuring, and reducing problems related to insider trading.

to promote the use and rigorous application of the standards it develops.

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