+3. Implementation
---+Date of application
------+16. These guidelines should be implemented at the start of the first accounting period beginning on …

3. Implementation

3. Implementation

1. Overview

,

Summary	Regulation
Date of application	Date of application

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source	Requirement

3. Related Standards

Standards
Source	Requirement

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