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� In April 2001 the International Accounting Standards Board (Board) adopted IAS 14 SegmentReporting, which h
1. IFRS 2 applies to all share-based payment transactions, which are defined as follows:� Equity-settled, in which the entity receives goods or servi
Tax will be levied when supply of Goods and/or services. Time of supply of goods and/or services is more important under GST.
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