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Function, Duties & Power


 The main functions, duties and powers of the Board are as follows: 

  1. To provide for accounting standards, also based on international accounting standards, in order to systematize and regulate the accountancy and financial reports;
  2. To prepare appropriate modalities in order to develop accounting standards and publish materials relating to accounting standards;
  3. To amend, improve and revise accounting standards;
  4. To interpret accounting standards;
  5. To perform other acts relating to accounting standards.



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