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State what type of entities are allowed to use IFRS for SMEs and thereafter explain why there was a need for the IASB to develop

  1. State what type of entities are allowed to use IFRS for SMEs and thereafter explain why there was a need for the IASB to develop the IFRS for SMEs framework.

2. State the differences between accounting for investment properties and intangible assets under IFRS for SMEs and full IFRS. Your answer must be in a tabular format.

3. Discuss why the effective disclosure of sustainability information has become an important and influential consideration for investors

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