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????????????IFRS????????????????????????????(ICAEW)????????????????????????????????????????????????????????????????????IASB?IFRS????????????????????????????????????????IFRS??????????
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???14???????????????????????????????????????????????IASB???????????IASB?????????????????????10????????????IASB???????????????????????IASB?????????????????????????????????????2017?2021??????IASB??????????????????????????IASB??????????????????????????????????????????????????????????????????????????????????????????????IASB?????????????????????????????????????????????????????IASB?????????????????????????????????????????????????????
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