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please help What standard did the IASB recently reintroduce in order to address the pre-ensting tendency that companies have to overutate net awsets and net

please help

What standard did the IASB recently reintroduce in order to address the pre-ensting tendency that companies have to overutate net awsets and net income? conservatism representationai fahtfulness rustainability reportine dynamic inaterialify

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