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Sustainability Reporting Standards
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Sustainability Reporting Standards
Accounting Standards
Interpretations
Concepts documents
Practice Statements
Board Agenda Decisions
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Related documents
Related documents
INT 12
Service Concession Arrangements
Operative Date
Reporting periods beginning on or after
1 January 2020
but before
1 January 2027
IFRS IC Agenda Decisions
Various agenda decisions (latest dated September 2016)
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