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WG&L

Accounting and Auditing Disclosure Manual
Accounting and Auditing Disclosure Manual

The Accounting and Auditing Disclosure Manual is a comprehensive and practical reference of accounting disclosure guidance. It includes specific disclosure and reporting requirements, prescriptive examples of financial statement presentations, footnote disclosures, and auditors' reporting examples covering financial instruments, derivatives and hedging, employee stock options, transfers of financial assets, contingencies and provisions, oil and gas, and compliance with IFRS.

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