How are IASB preliminary views and IASB exposure drafts related to IASB standards?

Chapter 1, Questions #15
How are IASB preliminary views and IASB exposure drafts related to IASB standards?

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Related Book For answer-question

Intermediate Accounting IFRS

3rd edition

Authors: Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield

ISBN: 978-1119372936