Global Standards for the world economy

Thursday 20 February 2020

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The Interpretations Committee discussed fact patterns

 10 July 2012

At the July 2012 meeting the Committee discussed some fact patterns to illustrate the application of the identified primary principle behind the classification of the cash flows in an attempt to consider how to develop further guidance on the application of the primary principle. Those discussions revealed that the existing guidance did not lead to consistent applications of the principle.

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