| http://www.w3.org/ns/prov#value | - On the second step, the decision regarding the mandatory use of IFRSs is to be made around 2012, while giving due consideration to various factors, including whether: 1) financial statements preparers, auditors, investors and other stakeholders are well prepared for practical application of IFRSs through sufficient training and education on IFRSs; 2) due process for setting of IFRSs is ensured and
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