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As a direct result of the accession into EU, IFRSs have been introduced in Slovakia as a framework for compilation of separate financial statements of various businesses since 2006. Because of traditi...
The IAS Regulation published in 2002 has enabled companies to prepare their annual accounts in conformity with IFRS. Since its adoption, a number of practical concerns have arisen in Europe in the...
The objective of the session is to discuss the role of separate financial statements and the challenges that arise in practice to those who use separate financial statements.

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