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From January 2005 In France, consolidated accounts of listed companies will be published according to IAS, IFRS norms. How many companies are under this obligation ?

accounts companies consolidated France iAS ifrs published
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From January 2005 In France, consolidated accounts of listed companies will be published according to IAS, IFRS norms. How many companies are under this obligation ?

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640 listed companies and their subsidiaries b) 1100 listed companies and their subsidiaries c) 1100 listed companies without their subsidiaries

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