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IASR concluded that the standards developed by IASB really only applied to entities that are public companies, not those existing in developing countries and countries with economies in transition. This strategy provides countries, especially economies in transition, with templates to begin coping with issues such as remediating contamination, using safer substitutes, and creating toxic release inventories. Annex I Parties include industrialized countries that were members of the Organization for Economic Cooperation and Development (OECD) in 1992, plus those with economies in transition ( |
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