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Hello Team,
As the SAS were closely aligned to IAS over the past few years, the changes to the accounting standards are not substantial. Other changes brought about by the Companies (Amendment) Act 2002 and the consequential Companies (Accounting Standards) Regulations, such as the adoption of several new interpretations, the repeal of the Ninth Schedule and the modification of the Directors’ Report are applicable for financial years beginning on or after January 1, 2003, will have a significant impact.
Regards,
Saiyid
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