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   IFRS 3 “grey area” regarding contingent liabilities

   Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Eloise de Jager --- Department of Accounting, South Africa

   All South African listed companies must prepare their financial statements using International Financial Reporting Standards (IFRS). Although IFRS aims to provide a framework that can be applied to ensure comparable financial information, there are “grey areas” where judgement needs to...

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