id	keyword
emaj-70	accounting
emaj-70	ifrs
emaj-70	practice
emaj-70	entities
emaj-70	policy
emaj-70	accounting practice
emaj-70	statement
emaj-70	context
emaj-70	method
emaj-70	ias
emaj-70	accounting policy
emaj-70	ifrs practice
emaj-70	balance
emaj-70	reflection