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21

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Related party disclosures

Published 2005

22

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Accounting and reporting by retirement benefit plans

Published 2005

23

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Consolidated and separate financial statements

Published 2005

24

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Investments in associates

Published 2005

25

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Financial reporting in hyperinflationary economies

Published 2005

26

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Interests in joint ventures

Published 2005

27

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Financial instruments : disclosure and presentation

Published 2005

28

Earnings per share

Published 2005

29

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Interim financial reporting

Published 2005

30

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Impairment of assets

Published 2005

31

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Provisions, contingent liabilities and contingent assets

Published 2005

32

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Intangible assets

Published 2005

33

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Financial instruments : recognition and measurement

Published 2005

34

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Investment property

Published 2005

35

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Property development activities

Published 2005

36

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General insurance business

Published 2005

37

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Life insurance business

Published 2005

38

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Accounting for aquaculture

Published 2005

39

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IC interpretations

Published 2005

40

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Presentation of financial statements of Islamic financial institutions

Published 2005