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preparation and fair presentation

stresses
gen. составление и достоверность (The company’s directors are responsible for the preparation and fair presentation of these financial statements in accordance with International Financial Reporting Standards, and the requirements of the Companies Act of South Africa, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. Alexander Demidov)
preparation and fair presentation
: 3 phrases in 1 subject
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