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Synopsis

Michael Stewart, April Pitman, Leo Piombino and Patrick Le Flao give an overview of some of the issues discussed at the November 2012 IFRS Interpretations Committee meeting, including IAS 1 Presentation of Financial Statements—Disclosures about going concern, IAS 19 Employee Benefits—Actuarial assumptions—Discount rate and IAS 37 Provisions, Contingent Liabilities and Contingent Assets—Interpretation on levies.

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