Question: (a) Explain the terms primary reporting format and secondary reporting format as used in IAS14. (b) List the main disclosures required for an entity's primary

(a) Explain the terms "primary reporting format" and "secondary reporting format" as used in IAS14.

(b) List the main disclosures required for an entity's primary reporting format.

(c) List the main disclosures required for an entity's secondary reporting format.

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