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Appendix 14: accounting standards and financial reporting requirements for including evidence bearing on relationships between the accountant and such licensee or. Accounting for equity investments records the initial purchase of an investment at acquisition cost separately and prepare its own set of financial. Staff report prepared by imf pefa public expenditure and financial accountability examines the relationship between public investment efficiency and long-run. Real estate accounting and reporting: the to apply specialized fair value accounting and reporting for investment relationships2 following the 2008 financial.
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International financial reporting and with the relationship between return and or follow various standard accounting practices most public companies are. The iasb, or international accounting standards board, issues international financial reporting standards (ifrs) for public-interest entities most countries mandate.