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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 a.

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

a. mandatory.

b. integral to the standard.

c. not integral to the standard.

d. to have equal authority as IFRS 2.

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