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並前往https://www.ifrs.org/content/dam/ifrs/meetings/2019/january/iasb/ap2a-insurance-contracts.pdf

AP2A: Insurance acquisition cash flows for renewals outside ...

Appendix A to this paper includes an extract from the summary of the TRG meeting held on 6 February 2018. IFRS 17 requirements and Board's rationale. Definition ...

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