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Entities have to apply the revised Conceptual Framework : (See Amendments to References to the Conceptual Framework in IFRS Standards) A. Immediately after it is

Entities have to apply the revised Conceptual Framework: (See Amendments to References to the Conceptual Framework in IFRS Standards)

A. Immediately after it is issued

B. For annual reporting periods beginning on or after 1 January 2020, with early application permitted

C. Never - the Conceptual Framework is only used by the International Accounting Standards

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