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Please answer asap for good feedback. Thank you. Assume that an entity complied with IFRS guidance in all respects, except that the entity had never

Please answer asap for good feedback. Thank you.

Assume that an entity complied with IFRS guidance in all respects, except that the entity had never included an IFRS compliance statement in its financial statement footnote disclosures. Is the entity subject to the guidance for first-time adopters of IFRS? Use authoritative guidance to respond.

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