Pearse Doherty (Donegal South West, Sinn Fein)
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Yes, but why do we not have the word "or" between paragraphs (a) and (b)? There is a difference between accounting practices and financial standards, as dealt with in paragraph (a) versus paragraphs (b) and (c). My understanding is that we would be dealing with accountancy practices, as referred to in paragraph (a), plus one of the standards referred to in paragraphs (b) and (c).