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The concept of adequate disclosure continues to be one of the most important issues facing accountants. Disclosures are also necessary to the public for their

The concept of adequate disclosure continues to be one of the most important issues facing accountants. Disclosures are also necessary to the public for their protection against fraud when securities or stocks are offered to the public for sale. Disclosure requirements for the financial statements are covered in: a. IAS 3 b. IAS 36 c. IAS 1 d. IAS 7

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