IFRIC05 BV2009 - IFRIC 5 IFRIC Interpretation 5 Rights to...

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IFRIC 5 IFRIC Interpretation 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in December 2004. The Basis for Conclusions was amended to reflect the revision of IAS 1 Presentation of Financial Statements in September 2007. © IASCF 1
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