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IASB completes technical decisions on three projects

The International Accounting Standards Board (IASB) has concluded its technical decision-making on three projects this week:

  • the Second Comprehensive Review of the IFRS for SMEs Accounting Standard project;
  • the Rate-regulated Activities project; and
  • the Post-implementation Review (PIR) of IFRS 15 Revenue from Contracts with Customers project.

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