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What is line "G" pointing to?
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that govern how financial statements should be prepared and presented globally.
Local Environment
The specific conditions and natural surroundings in which a business or entity operates, including factors like climate, ecology, and community.
Business Enterprises
Organizations engaged in commercial, industrial, or professional activities, aiming to generate profits from their operations.
CICA Handbook
The official guide published by the Canadian Institute of Chartered Accountants detailing accounting standards and practices in Canada.
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