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Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

This Q&A publication is designed to highlight, illustrate, or explain aspects of the PIE revisions in the Code and is intended to complement the Basis for Conclusions for the final pronouncement. It will assist national standards setters, professional accountancy organizations, and firms in adopting and/or implementing the PIE revisions. The Q&As will also assist regulators…
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