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Well-rested/IFRS 7
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Sources for use
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Research papers
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https://gupea.ub.gu.se/dspace/handle/2077/10191
http://www.tandfonline.com/doi/abs/10.1080/17449480903171988
Amendments
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http://www.ey.com/Publication/vwLUAssets/Supplement_97_GL_IFRS/$FILE/Supplement_97_GL_IFRS.pdf