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Discuss the relevance of the legal arguments and judgment in the Australian court case QBE Insurance Group Ltd and ors v Australian Securities Commission and Anor ( 1992! 8 ACSR 631) to the ‘third column’ accounting approach to true and fair financial reports. 
   Discuss the relevance of the legal arguments and judgment in the Australian court case QBE Insurance Group Ltd and ors v Australian Securities Commission and Anor ( 1992! 8 ACSR 631) to the ‘third column’ accounting approach to true and fair financial reports.

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