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Which one of the following statements is correct? 1-An unlisted UK company must...

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Accounting

Which one of the following statements is correct?
1-An unlisted UK company must apply FRS 102
2-US domestic listed companies must apply IFRS Standards
3-The UK Financial Reporting Standard FRS 102 is based on the IFRS for SMEs Standard
4-The IASB must issue a discussion paper before amending an IFRS Standard

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