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並前往https://www.gov.uk/government/consultations/future-of-the-ifrs-9-statutory-override-mitigating-the-impact-of-fair-value-movements-of-pooled-investment-funds

Future of the IFRS 9 statutory override - GOV.UK

At that time, authorities had expressed concern that reporting changes brought in by IFRS 9 would mean that the fair value movements in certain ...

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