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Accounting Standards for
Accounting Standards for
Private Enterprises
Private Enterprises
CICA Handbook Background Information
– Accounting,
Part II and Basis for Conclusions
Foreword
In December 2009, the Accounting Standards Board (AcSB) released Part II of the
CICA Handbook – Accounting, which consists of accounting standards for private
enterprises. The AcSB has approved for publication the contents of this document setting
out its rationale for adopting those standards.
Background Informatio
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