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Implementation guidance for IFRS 2 indicates that it accompanies, but is not part of, IFRS 2. In other words, this implementation guidance is considered mandatory.

Implementation guidance for IFRS 2 indicates that it "accompanies, but is not part of, IFRS 2." In other words, this implementation guidance is considered mandatory. integral to the standard. not integral to the standard. to have equal authority as IFRS 2

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