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Documents © 2011 IFRS Foundation 1 The IFRS for SMEs Topic 1.3 Sections 1 and 2 Scope and concepts.

Slide 1 © 2011 IFRS Foundation 1 The IFRS for SMEs Topic 1.3 Sections 1 and 2 Scope and concepts Slide 2 © 2011 IFRS Foundation 2 This PowerPoint presentation was prepared…