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| Which of the following statements about the International Accounting Standards Boards (IASB) is/are true? (1) The IASB has the power to enforce compliance with International Financial Reporting Standards. (2) The parent entity of the IASB is the IFRS Interpretations Committee (IFRIC). (3) The IFRS Advisory Council advises the IASB. A 2 only B 2 and 3 only C 3 only D 1 and 3 only (2 |