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Which of the following is not a primary source of GAAP for Canadian private companies? Pronouncements by accounting standard-setting bodies in other jurisdictions Handbook Sections

Which of the following is not a primary source of GAAP for Canadian private companies?
Pronouncements by accounting standard-setting bodies in other jurisdictions
Handbook Sections 1400 to 3870
Appendices to Handbook Sections 1400 to 3870 and Accounting guidelines
Accounting guidelines

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