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国际财务报告准则第12号——在其他主体中权益的披露 1
《国际财务报告准则第12号——在其他主体中权益的披露》结论基础 23
INTERNATIONAL FINANCIAL REPORTING STANDARD 12 DISCLOSURE OF INTERESTS IN OTHER ENTITIES 49
BASIS FOR CONCLUSIONS ONIFRS 12 DISCLOSURE OF INTERESTS IN OTHER ENTITIES 77