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Chapter 3 Diagram

FRS 100 FRS 101 FRS 102 FRS 103 FRS 104 FRS 105
Application Related to: Related to: Related to: Related to:
of Reduced Smaller Insurance Interim Related to:
reporting Disclosure Entities Contracts Financial Micro-
requiremen Framework Reporting Entities
ts
Regime.
Financial
Reporting

XBRL Timeliness

Review of
Literatures

Stakeholder Disclosure
Perception Practices

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