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An entity shall disclose the date on which the financial statements were authorised for issue and who gave that authorisation. If the entity's owners or

An entity shall disclose the date on which the financial statements were authorised for issue and who gave that authorisation. If the entity's owners or others have the power to amend the financial st...

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Authors: Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso

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