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Which of the following is not an IFRS pronouncement originally issued by the IASB? Business Combinations. First-Time Adoption of IFRS. Financial Instruments: Disclosures. Agriculture. Operating

Which of the following is not an IFRS pronouncement originally issued by the IASB?

Business Combinations.

First-Time Adoption of IFRS.

Financial Instruments: Disclosures.

Agriculture.

Operating Segments.

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