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ASC Issues Amendments to SFRS(I) 9 and SFRS(I) 7 and Amendments to FRS 109 and FRS 107

The Accounting Standards Committee (ASC) has issued Amendments to SFRS(I) 9 and SFRS(I) 7: Contracts Referencing Nature-dependent Electricity and Amendments to FRS 109 and FRS 107: Contracts Referencing Nature-dependent Electricity, effective for annual reporting periods beginning on or after 1 January 2026. 


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