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ACCOUNTING FUNDAMENTALS 2

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IAS 12– Income Taxes IAS 20 – Accounting for Government Grants IAS 33 – Earnings Per Share IAS 34 – Interim Financial Reporting IFRIC 17 – Distributions of Non-cash Assets to Owners IFRIC 18 – Transfers of Assets from Customers IFRIC 19 – Extinguishing Financial Liabilities with Equity Instruments IFRIC 21 – Levies IFRIC 22 – Forex Transactions IFRIC 23 – Uncertainty over Income Tax Treatments IFRS 1 – First-time Adoption of IFRS IFRS 13 – Fair Value Measurement IFRS 15 – Revenue from Contracts with Customers IFRS 16 – Leases IFRS 2 – Share-based Payments IFRS 5 – Non-Current Assets Held for Sale and Discontinued Operations IFRS 8 – Operating Segments IFRS 9_A – Financial Instruments – Classification & Measurement IFRS 9_B – Financial Instruments – Hedging IFRS for SMEs – IFRS for SMEs Introduction

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