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Which one of the following is NOT a step in the development of an International...

Which one of the following is NOT a step in the development of an International Financial Reporting Standard (IFRS)?

A.

Publication of discussion documents.

B.

Publication of exposure drafts.

C.

Establishment of an advisory committee to advise on issues arising in the development of the IFRS.

D.

Production of draft interpretations of the IFRS which are open to public comment.

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